Maybe not. The EU chose the dates in the treaty to benefit Europe. The Iron Curtain came down in 1989, so many of the factories in East Germany, Poland, and other parts of Eastern Europe had to be replaced anyway because they were old and inefficient. These old factories were replaced in the early 90's with new cleaner plants. Ever wonder why they set the reductions based on 1990 levels. Now you know.
Spain is already irretrievably in violation. When the treaty was written, they were a far less affluent place than they are now. They've got to cut their emissions by about 1/2 in order to be in compliance, and unfortunately for them, they are going the wrong direction.