When shell pumps oil out of the ground who emits it? Shell? The person who burns the oil? If a person in the Netherlands buys a car what fraction of the emi

When shell pumps oil out of the ground who emits it? Shell? The person who burns the oil? If a person in the Netherlands buys a car what fraction of the emissions are they "responsible" for? How about if they use the car to produce some good or service that they sell? Does the responsibility for all or some of the emissions passed on? I get the point that at some point you just need to pick a party to pay for an externality.