17.12.2008 Official Journal of the European Union L 338/55 COMMISSION COMMISSION DECISION of 19 November 2008 establishing detailed guidelines for the implementation and application of Annex II to Directive 2004/8[EC of the European Parliament and of the Council (notified under document number C(2008) 7294) (Text with EEA relevance) (2008/952[EC) THE COMMISSION OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Community, Having regard to Directive 2004/8/EC of the European Parliament and of the Council of 11 February 2004 on the promotion of cogeneration based on a useful heat demand in the internal energy market and amending Directive 92/42[EEC ('), and in particular Annex II, point (e) thereof, Whereas: (1) Directive 2004/8/EEC provides that Member States must establish a system of guarantees of origin for electricity produced from high-efficiency cogeneration. (2)  This electricity should be generated in a process linked to the production of wuseful heat and calculated in accordance with the methodology laid down in Annex II to Directive 2004/8/EC. (3)  With an aim of ensuring a harmonised methodology for calculating the amount of electricity from cogeneration, it () O] L 52, 21.2.2004, p. 50. is necessary to adopt Guidelines clarifying the procedures and definitions laid down in Annex II to Directive 2004/8/EC. (4 Moreover, those Guidelines should allow Member States to fully transpose crucial parts of Directive 2004/8/EC such as guarantees of origin and establishment of support schemes for high efficiency cogeneration. They should provide further legal certainty for the energy market in the Community and thus contribute to remove barriers for new investments. They should also help to provide clear criteria when screening applications for State aid and financial support for cogeneration from Community funds. (5)  The measures provided for in this Decision are in accordance with opinion of the Committee established by Article 14(1) of Directive 2004/8/EC, HAS ADOPTED THIS DECISION: Article 1 The detailed guidelines clarifying the procedures and definitions necessary for the application of the methodology to determine the quantity of electricity from cogeneration, laid down in Annex II to Directive 2004/8/EC, are set out in the Annex to this Decision. The guidelines shall establish a harmonised methodology for calculating this amount of electricity.