Write a paraphrased version of the following text:
Where biofuels and bioliquids do not comply with those criteria, Member States shall apply the reference CO 2 emission factor for the equivalent heating fuel or motor fuel for which minimum levels of taxation are specified in this Directive.
Where biofuels and bioquids fail to meet these criteria, then for similar fuels and motor fuels for which minimum tax levels are laid down in this Directive, a reference emission factor of CO 2 shall be applied by MS.