The Directive 2010/75/EU on industrial emissions (integrated pollution prevention and control) provides an obligation for plant operators to return the environment around the plant to its initial condition after it has been decommissioned. According to German law, the prerequisite for this obligation is that a baseline report, indicating the environment’s initial condition prior to the plant, has been prepared. In addition, there must be a deviation of the environment’s condition at decommissioning from the described initial condition. Finally, if a return obligation is present, the environment has to be returned to the described condition, even if the description deviated from the real condition. Consequently, from this close reference of the return obligation to the baseline report, the existence of a baseline report is a legality requirement for the emission control approval. If the content of the ACB is not correct, the authority may reject it. Furthermore, the plant operator must also submit a final condition report, which the authority may not use for other means of supervision. An incorrect baseline leads to an incorrect approval.