15 59. The Government also reports that detailed environmental impact assessments have been carried out on each power plant, and that these form the basis for individual programmes for managing, monitoring and recording all relevant parameters, the results of which are regularly evaluated by scientific personnel of DEH and the competent authorities. The DEH also encourages ISO 14001 certification of existing environmental management systems at power plants, and this has been completed at Aghios Dimitrios. 60. Secondly, the Government states that the DEH has set itself the objective of gradually applying the best available techniques to both new and existing units. 61. In accordance with the IPPC directive, by the end of 2007 existing plants will be equipped with the best available techniques described in the reference document on large combustion plants (BREF LCP) published in 2005 (see table below). The Government considers that in assessing the situation it needs to be borne in mind that the final date for transposition of the directive is 30 October 2007 and that the BREF document is indicative rather than binding. It also points out that the IPPC directive should be applied flexibly and account should be taken of each installation's characteristics, geographical situation and local environmental conditions. 62. Pursuant to Directive 2001/80/EC on the limitation of emissions of certain pollutants into the air from large combustion plants, Greece has presented a national emissions reduction plan for existing combustion plants. Under the plan, the DEH has announced the closure of Megalopolis units I and II for 2010-2015 and restrictions on their operations over the period from 2008 and 2010. The Government states that because they are approaching the ends of their lives, the filters will not be replaced, in accordance with the exception provided for in Article 4§4 of the Directive. 63. As part of the process of transposing the two directives, there are various technical projects and programmes to reduce particulate, SO2 and NOx emissions and improve equipment to improve energy performance and secure energy savings. Some projects have already come to fruition while others are under investigation or at the planning stage. They are described in the following table: Megalopolis A Unit III Megalop olis A Units I-II Plant Reduction of particulate emissions: maintenance and modernisations of electrostatic precipitators (ESPs) completed for Unit I and under way for Unit II Reduction of SO2 emissions: No reference to any gas desulphurisation techniques. Reduction of NOx emissions: Low excess air, air staging, flue gas recirculation. Reduction of particulate emissions: Installation of high performance electrostatic precipitators completed in March 2006 Reduction of SO2 emissions: A wet gas desulphurisation system under construction in Unit III, to be completed in 2008 Reduction of NOx emissions: Low excess air, air staging, flue gas recirculation. Modernisation of the cooling tower planned for 2008.