Emissions standards are legislation imposed by the European Union / Federal Republic of Germany governing the limits for the pollutants contained in the exhaust gas (sulphur dioxide, nitrogen oxides, hydrocarbons, carbon monoxide, carbon dioxide plus, for diesel models, particulate levels). The EU3 emissions standard applies to all new vehicles registered since 2001. This will be superseded by the EU4 standard in 2006. In Germany, vehicles which complied in advance with the stringent requirements of the EU4 standard or the equivalent German standard, D4, and which were registered as new vehicles before the end of 2004 were eligible for a one-off tax break of € 307 for petrol-engined models and € 613 for diesel-engined models. Owners of "3-litre" cars (consumption < 3 litres/100 km), such as the Lupo 3L TDI®, whose carbon dioxide emissions do not exceed 90 g/km are eligible for a further tax saving of € 511 (if registered as a new vehicle by the end of 2005).