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by having adopted, in Paragraph 22(1) of the Luftreinhalteverordnung für Kesselanlagen (regulation on the abatement of air pollution from steam boiler installations), on the conservation of air quality in the presence of boiler installations, a definition of ‘multi-fuel firing unit’ which departs from that set out in Article 2(8) of the Directive,

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by failing to transpose in the relevant national legal provisions, the Luftreinhaltegesetz für Kesselanlagen (law on the abatement of air pollution from steam boiler installations) and the Luftreinhalteverordnung für Kesselanlagen, the definitions of ‘new plant’ and ‘existing plant’ as set out in Article 2(9) and (10) of the Directive,

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by failing fully to incorporate in the relevant legislation on the conservation of air quality the emission limit values for sulphur dioxide, oxides of nitrogen and dust laid down in Article 4(1) and in Annexes III to VII, in particular by diverging from the definition of ‘fuel’ laid down in Article 2(6) of the Directive, and

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by failing correctly to transpose Article 9(2) and (3) of the Directive in the Luftreinhaltegesetz für Kesselanlagen and the Luftreinhalteverordnung für Kesselanlagen, concerning methods for calculating emission limit values for combustion plants equipped with multi-firing units using distillation and conversion residues from crude-oil refining for own consumption, alone or with other fuels;