### member states shall , by the entry into force of this directive at the latest , conduct relevant studies and investigations in order to allow the use of electronic means of transmitting the data necessary for the administrative formalities as soon as possible and by 15 february 2013 at the latest . ### member states shall , by the entry into force of this directive at the latest , conduct relevant studies and investigations in order to allow the electronic transmission of the data necessary for the administrative formalities via a single electronic platform as soon as possible and by 15 february 2013 at the latest .


### the commission may adopt the measures for amending the annexes to this directive , in so far as an amendment of this type does not result in widening in the scope of the directive . these measures , designed to amend non - essential provisions of this directive , shall be adopted in accordance with the regulatory procedure with scrutiny referred to in article 10 . ### the commission may adopt delegated acts , in accordance with article 290 of the treaty , as regards the annexes to this directive , so as to ensure that they take account of any changes to the fal forms introduced by the imo .


### the information shall be considered to comply if it results from the application of the definitions referred to in the fal convention given in annex ii and is notified using the fal forms listed in annex i , using the methods established in the fal convention . the fal forms must be submitted in accordance with the language rules specified by the international maritime organisation . ### the information shall be considered to comply if it results from the application of the definitions referred to in the fal convention given in annex ii and is notified using the fal forms listed in annex i , using the methods established in the fal convention . the fal forms must be submitted in accordance with regulation 14 of chapter v of the solas convention . that regulation provides for the use of english as the common working language .


### the transmission of data required upon entry to and / or exit from ports under council directive 95 / 21 / ec of 19 june 1995 concerning the enforcement , in respect of shipping using community ports and sailing in the waters under the jurisdiction of the member states , of international standards for ship safety , pollution prevention and shipboard living and working conditions , directive 2000 / 59 / ec of the european parliament and of the council of 27 november 2000 on port reception facilities for ship - generated waste and cargo residues , directive 2002 / 59 / ec of the european parliament and of the council of 27 june 2002 establishing a community vessel traffic monitoring and information system and repealing council directive 93 / 75 / eec , regulation no 725 / 2004 of the european parliament and of the council of 31 march 2004 on enhancing ship and port facility security , regulation no 562 / 2006 of the european parliament and of the council of 15 march 2006 establishing a community code on the rules governing the movement of persons across borders and , where appropriate , the international maritime code for dangerous goods adopted in 1960 by the imo , with the amendments thereto adopted and having entered into force , covers the information required by fal forms . these forms should not be required , if this information is available . ### the transmission of data required upon entry to and / or exit from ports under directive 2009 / 16 / ec of the european parliament and of the council of 23 april 2009 on port state control1 , directive 2000 / 59 / ec of the european parliament and of the council of 27 november 2000 on port reception facilities for ship - generated waste and cargo residues , directive 2002 / 59 / ec of the european parliament and of the council of 27 june 2002 establishing a community vessel traffic monitoring and information system and repealing council directive 93 / 75 / eec , regulation no 725 / 2004 of the european parliament and of the council of 31 march 2004 on enhancing ship and port facility security , regulation no 562 / 2006 of the european parliament and of the council of 15 march 2006 establishing a community code on the rules governing the movement of persons across borders and , where appropriate , the international maritime code for dangerous goods adopted in 1960 by the imo , with the amendments thereto adopted and having entered into force , covers the information required by fal forms . these forms should not be required , if this information is available . ____________ 1 oj l 131 , 28 . 5 . 2009 , p . 57–100


### member states shall , by the entry into force of this directive at the latest , conduct relevant studies and investigations in order to allow the use of electronic means of transmitting the data necessary for the administrative formalities as soon as possible and by 15 february 2013 at the latest . ### member states shall , by the entry into force of this directive at the latest , conduct relevant studies and investigations in order to allow the electronic transmission of data necessary for the administrative formalities as soon as possible and by 15 february 2015 at the latest .


### article 9 amendment procedure the commission may adopt the measures for amending the annexes to this directive , in so far as an amendment of this type does not result in widening in the scope of the directive . these measures , designed to amend non - essential provisions of this directive , shall be adopted in accordance with the regulatory procedure with scrutiny referred to in article 10 . ### article 9 amendment procedure deleted


### at least 6% of the total erdf resources at national level shall be allocated to the thematic objective set out in point 4 of article 9 of regulation no [ … ] / 2012 [ cpr ] . ### at least 15% of the total erdf resources at national level shall be allocated to the thematic objective set out in point 4 of article 9 of regulation no [ … ] / 2012 [ cpr ] .


### in the case of bobbins , reels , skeins , balls or other small quantity of sewing , mending and embroidery yarns , the first subparagraph shall apply to the inclusive labelling referred to in article 15 . individual items may be labelled in any one of the community languages . ### in the case of bobbins , reels , skeins , balls or other small quantity of sewing , mending and embroidery yarns , the first subparagraph shall apply to the inclusive labelling referred to in article 15 . where such products are individually sold to the end user , they may be labelled in any of the official languages of the union , provided they also have an inclusive labelling . where appropriate , the textile fibre names may be replaced by , or combined with , intelligible language - independent symbols .


### it is appropriate to establish a procedure , to be observed by any manufacturer or its representative that wishes to include a new fibre name in the technical annexes . this regulation should thus set out requirements to apply for a new fibre name to be added to the technical annexes . ### it is appropriate to establish a procedure , including specific requirements , to be observed by any manufacturer or its authorised representative that wishes to include a new fibre name on the harmonised list of fibre names set out in annex i .


### labels and marking textile products shall be labelled or marked whenever they are put on the market . however , labels or marking may be replaced or supplemented by accompanying commercial documents when the products are not being offered for sale to the end consumer , or when they are delivered in performance of an order placed by the state or by some other legal person governed by public law . ### labelling textile products shall be labelled whenever they are made available on the market . the labelling shall be easily accessible , visible and securely affixed to the textile product . it shall remain legible throughout the normal lifetime of the textile product . the labelling and the way in which it is affixed shall not cause the consumer any discomfort when wearing a textile product . however , the labelling may be replaced or supplemented by accompanying commercial documents when the products are supplied to economic operators within the supply chain , or when they are delivered in performance of an order placed by any contracting authority as defined by directive 2004 / 18 / ec of the european and of the council of 31 march 2004 on the coordination of procedures for the award of public works contracts , public supply contracts and public service contracts 1 . the names and descriptions referred to in articles 5 , 7 , 8 and 9 shall be clearly indicated in such accompanying commercial documents . abbreviations shall not be used with the exception of a mechanised processing code , provided that code is explained in the same commercial document . _______ 1 oj l 134 , 30 . 4 . 2004 , p . 114 .


### in particular the commission should be empowered to adapt to technical progress the list of fibre names and the related descriptions , the minimum requirements for the technical file to be annexed to the application by the manufacturer for the addition of a new fibre name to the list of permitted fibre names , the special provisions concerning corsetry products and certain types of textiles , the list of products for which labelling or marking is not mandatory , the list of products for which only inclusive labelling or marking is mandatory , the list of items not to be taken into account for the determination of fibre percentages , the agreed allowances used to calculate the mass of fibres contained in a textile product , as well as to adapt the existing or to adopt new methods of quantitative analysis for binary and ternary mixtures . since those measures are of general scope and are designed to amend non - essential elements of this regulation , inter alia by supplementing it with new non - essential elements , they must be adopted in accordance with the regulatory procedure with scrutiny provided for in article 5a of decision 1999 / 468 / ec . ### in order to ensure that the objectives of this regulation are attained while keeping pace with technical progress , the commission should be empowered to adopt , in accordance with article 290 of the treaty on the functioning of the european union , delegated acts designed to supplement or amend non - essential elements of annexes i , ii , iv , v , vi , vii , viii and ix to this regulation .


### the names and descriptions referred to in articles 5 , 7 , 8 and 9 shall be indicated in catalogues and trade literature , on packaging , labels and marking in clear , legible and uniform print when textile products are offered for sale . ### when making a textile product available on the market , the names and fibre composition referred to in articles 5 , 7 , 8 and 9 shall be indicated in catalogues and trade literature , on packaging and labelling in a manner that is easily accessible , visible and legible and in uniform print or font . this information shall be clearly visible to the consumer before the purchase , including in cases where the purchase is made by electronic means .


### textile products may be marketed within the community , either before or during their industrial processing or at any of the distribution stages , only where such products are labelled according to the provisions of this regulation . ### textile products shall only be made available on the market if they are labelled or accompanied with commercial documents in compliance with the provisions of this regulation .


### it is necessary to lay down methods for the sampling and analysis of textile products in order to exclude any possibility of objections to the methods used . the methods used for official tests carried out in the member states to determine the fibre composition of textile products composed of binary and ternary mixtures should be uniform , as regards both the pre - treatment of the sample and its quantitative analysis ; therefore this regulation should lay down uniform methods of analysis for most of the textile products composed of binary and ternary mixtures that are on the market . ### it is necessary to lay down methods for the sampling and analysis of textile products in order to exclude any possibility of objections to the methods used . the methods used for official tests carried out in the member states to determine the fibre composition of textile products composed of binary and ternary mixtures should be uniform , as regards both the pre - treatment of the sample and its quantitative analysis ; therefore this regulation should lay down uniform methods of analysis for most of the textile products composed of binary and ternary mixtures that are on the market . in order , however , to simplify this regulation and adapt such uniform methods to technical progress , it is appropriate that the methods set out in this regulation be turned into european standards . to that end , the commission should organise the transition from the current system , in which the methods are described in this regulation , to a european standard - based system .


### this regulation lays down rules concerning the use of textile names and related labelling of textile products as well as the rules concerning the quantitative analysis of binary and ternary textile fibre mixtures . ### this regulation lays down rules concerning the use of textile fibre names , the labelling of textile products and the determination of the fibre composition of textile products by uniform methods of quantitative analysis , with a view to improving their free circulation in the internal market and providing accurate information to consumers .


### the provisions of this regulation do not apply to textile products which : ### the provisions of this regulation shall not apply to textile products which :


### the fibrous impurities in the products referred to in paragraphs 1 and 2 , including wool products which have undergone a carding process , shall not exceed 0 , 3 % and shall be justified by technical reasons connected with manufacture . ### the fibrous impurities in the products referred to in paragraphs 1 and 2 , including wool products which have undergone a carding process , shall not exceed 0 , 3 % by weight and shall be justified as being technically unavoidable in good manufacturing practice .


### textile products may be marketed within the community , either before or during their industrial processing or at any of the distribution stages , only where such products are labelled according to the provisions of this regulation . ### textile products shall be made available on the market provided that they are labelled or accompanied with commercial documents in compliance with the provisions of this regulation .


### any laboratory responsible for the testing of textile mixtures for which there is no uniform method of analysis at community level shall determine the composition of such mixtures by using any valid method at its disposal , indicating in the analysis report the result obtained and , in so far as this is known , the degree of accuracy of the method used . ### any laboratory responsible for the testing of textile mixtures for which there is no uniform method of analysis at community level shall determine the fibre composition of such mixtures , indicating in the analysis report the result obtained , the method used and its degree of accuracy .


### by [ date = 5 years from the entry into force of this regulation ] at the latest , the commission shall submit a report to the european parliament and to the council on the implementation of this regulation , with an emphasis on the requests and adoption of new fibre names . ### by 3 years from the entry into force of this regulation at the latest , the commission shall submit a report to the european parliament and to the council on the implementation of this regulation , with an emphasis on the requests and adoption of new fibre names and submit , where justified , a legislative proposal .


### the commission should evaluate the functioning of this regulation no later than three years after the first instance of its implementation with a view to assessing and , if necessary , improving its efficiency . ### the commission should evaluate the functioning of this regulation no later than five years after the first instance of adoption of an implementing act under this regulation with a view to assessing and , if necessary , improving its efficiency .


### no later than three years after the first instance of adoption of an implementing act under this regulation , the commission shall review its implementation and report to the european parliament and the council . ### no later than five years after the first instance of adoption of an implementing act under this regulation , the commission shall review its implementation and report to the european parliament and the council .


### rebalancing concessions or other obligations in the trade relations with third countries , when the import treatment accorded to goods from the union is altered . ### rebalancing concessions or other obligations in the trade relations with third countries , when the treatment accorded to goods or services from the union is altered .


### where , subsequently to the adoption of an implementing act pursuant to article 4 , the third country concerned accords satisfactory compensation to the union in the cases referred to in article 3 and , the commission may suspend the application of that implementing act for the duration of the compensation period . the suspension shall be decided in accordance with the examination procedure referred to in article 8 . ### where , subsequently to the adoption of an implementing act pursuant to article 4 , the third country concerned accords adequate and proportionate compensation to the union in the cases referred to in article 3 and , the commission may suspend the application of that implementing act for the duration of the compensation period . the suspension shall be decided in accordance with the examination procedure referred to in article 8 .


### where action is necessary to safeguard the interests of the union in the cases referred to in article 3 , the commission shall adopt an implementing act determining the appropriate commercial policy measures . such implementing act shall be adopted in accordance with the examination procedure referred to in article 8 . ### where action is necessary to safeguard the interests of the union in the cases referred to in article 3 , the commission shall adopt an implementing act determining the appropriate commercial policy measures . such implementing act shall be adopted in accordance with the examination procedure referred to in article 8 . the commission shall duly inform the european parliament of the choice of commercial policy measures as laid down in article 5 .


### ' financial counterparty ' means investment firms as set out in directive 2004 / 39 / ec , credit institutions as defined in directive 2006 / 48 / ec , insurance undertakings as defined in directive 73 / 239 / eec , assurance undertakings as defined in directive 2002 / 83 / ec , reinsurance undertakings as defined in directive 2005 / 68 / ec , undertakings for collective investments in transferable securities as defined in directive 2009 / 65 / ec , institutions for occupational retirement provision as defined in directive 2003 / 41 / ec and alternative investment funds managers as defined in directive 2010 / . . . / eu ; ### ' financial counterparty ' means investment firms authorised under directive 2004 / 39 / ec , credit institutions authorised under directive 2006 / 48 / ec , insurance undertakings authorised under directive 73 / 239 / eec , assurance undertakings authorised under directive 2002 / 83 / ec , reinsurance undertakings authorised under directive 2005 / 68 / ec , undertakings for collective investments in transferable securities authorised under directive 2009 / 65 / ec , and alternative investment funds managers authorised under directive 2010 / . . . / eu and to branches in the union of undertakings established outside the union that would require to be so authorised if they were within the union ;


### powers are delegated to the commission to determine the details and type of the reports referred to in paragraphs 1 and 2 for the different classes of derivatives . ### powers are delegated to the commission to determine the details and type of the reports referred to in paragraphs 1 and 2 for the different classes , groups or categories of derivatives and for any retrospective effect .


### access to goods and services and the supply of goods and services made available to the public including procedures for obtaining housing and the assistance afforded by employment offices . ### access to goods and services and the supply of goods and services made available to the public including procedures for obtaining housing and the assistance and advice services afforded by employment offices .


### ' third - country worker ' means any third - country national who has been admitted to the territory of a member state and is allowed to work legally in that member state ; ### ' third country worker ' means , without prejudice to the interpretation of the concept of employment relationship in other eu legislation , any third - country national who has been admitted to the territory of a member state , is legally resident and is allowed to work in the context of a paid relationship under national law and / or in accordance with national practice in that member state ;


### in the absence of horizontal community legislation , the rights of third - country nationals vary , depending on the member state in which they work and on their nationality . they do not have the same rights as nationals of the member state , or other eu citizens . with a view to pursue a further development of a coherent immigration policy , to lower the rights gap between eu citizens and third - country nationals legally working and complementing the existing immigration acquis a set of rights should be laid down in particular in the form of specifying the policy fields where equal treatment with own nationals is provided for third - country workers legally admitted in a member states but not yet long term residents . such provisions are intended to establish a level playing field within the eu , to recognize that such third - country nationals legally working in a member states contribute to the european economy through their work and tax payments and to serve as a safeguard to reduce unfair competition between own nationals and third - country nationals resulting from possible exploitation of the latter . ### in the absence of horizontal union legislation , the rights of third - country nationals vary , depending on the member state in which they work and on their nationality . with a view to pursuing a further development of a coherent immigration policy and narrowing the rights gap between eu citizens and third country nationals legally working and complementing the existing immigration acquis , a set of rights should be laid down in particular in the form of specifying the policy fields where equal treatment with own nationals is provided for third - country workers legally admitted in a member state but not yet long - term residents . such provisions are intended to establish a minimum level playing field within the eu , to recognise that such third - country nationals legally working in member states contribute to the european economy through their work and tax payments and to serve as a safeguard to reduce unfair competition between own nationals and third - country nationals resulting from possible exploitation of the latter . definition of ' third country worker ' as laid down in article 2 of this directive means , without prejudice to the interpretation of the concept of employment relationship in other eu legislation , any third - country national who has been admitted to the territory of a member state , is legally resident and is allowed to work in the context of a paid relationship under national law and / or in accordance with national practice in that member state .


### access to goods and services and the supply of goods and services made available to the public including procedures for obtaining housing and the assistance afforded by employment offices . ### access to goods and services and the supply of goods and services made available to the public including procedures for obtaining housing and the assistance and advice services afforded by employment offices as provided by national law .


### third - country nationals who work in the territory of a member state should enjoy equal treatment as regards social security . branches of social security are defined in the council regulation no 1408 / 71 of 14 june 1971 on the application of social security schemes to employed persons , to self - employed persons and to members of their families moving within the community . council regulation no 859 / 2003 of 14 may 2003 extending the provisions of regulation no 1408 / 71 and regulation no 574 / 72 to nationals of third countries who are not already covered by those provisions solely on the ground of their nationality extends the provisions of regulation no 1408 / 71 to third country nationals who are legally residing in the european union and who are in a cross - border situation . the provisions on equal treatment concerning social security in this directive also apply to persons coming to a member state directly from a third country . nevertheless , this directive should not confer more rights than those already provided in existing community legislation in the field of social security for third - country nationals who have cross - border elements between member states . ### third - country nationals who work in the territory of a member state should enjoy equal treatment as regards social security . branches of social security are defined in the council regulation no 1408 / 71 of 14 june 1971 on the application of social security schemes to employed persons , to self - employed persons and to members of their families moving within the community . council regulation no 859 / 2003 of 14 may 2003 extending the provisions of regulation no 1408 / 71 and regulation no 574 / 72 to nationals of third countries who are not already covered by those provisions solely on the ground of their nationality extends the provisions of regulation no 1408 / 71 to third country nationals who are legally residing in the european union and who are in a cross - border situation . the provisions on equal treatment concerning social security in this directive also apply to persons entering to a member state directly from a third state , but allowing member states to limit equal treatment to those in employment . nevertheless , this directive should neither confer more rights than those already provided in existing community legislation in the field of social security for third - country nationals who have cross - border elements between member states nor limit the power of the member states to organise their social security schemes and to lay down the conditions under which a person is affiliated to a social security scheme . nor should it confer rights in respect of situations that do not fall within the scope of eu legislation as for example in the case of family members residing in a third country .


### traceability and accounting , information on the use of the funds and monitoring and control systems ; and ### traceability , democratic scrutiny and accounting , governance structure in close consultation with the member state and participating financial institutions , information on the use of the leverage factor , the use of the funds and monitoring and control systems ; and


### the accounting rules should ensure that member states accurately reflect in accounts the time emissions of greenhouse gasses from harvested wood take place , to provide incentives for the use of harvested wood products with long life cycles . the first - order decay function applicable to emissions resulting from harvested wood products should therefore correspond to equation 12 . 1 of the 2006 intergovernmental panel on climate change guidelines for national greenhouse gas inventories , and the relevant default half - life values should be based on table 3a . 1 . 3 of the 2003 ipcc good practice guidance for land use , land use change and forestry . ### the accounting rules for forest management should ensure that member states accurately reflect in accounts the time emissions of greenhouse gasses from harvested wood take place , to provide incentives for the use of harvested wood products with long life cycles . the first - order decay function applicable to emissions resulting from harvested wood products should therefore correspond to equation 12 . 1 of the 2006 intergovernmental panel on climate change guidelines for national greenhouse gas inventories , and the relevant default half - life values should be based on table 3a . 1 . 3 of the 2003 ipcc good practice guidance for land use , land use change and forestry .


### the commission shall be empowered to adopt delegated acts in accordance with article 12 to amend annex i to add accounting periods and to ensure consistency between those accounting periods and the relevant periods applicable to union emission reduction commitments in other sectors . ### any amendment to the accounting rules set out in this article , including changes to the accounting periods set out in annex i , shall be adopted in accordance with the ordinary legislative procedure .


### the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission to update the definitions laid down in article 2 in the light of changes to definitions adopted by the bodies of the unfccc or the kyoto protocol or other multilateral agreement relevant to climate change concluded by the union , to amend annex i to add accounting periods and ensure consistency between those accounting periods and the relevant periods applicable to union emission reduction commitments in other sectors , to amend annex ii with updated reference levels in accordance with the proposed reference levels submitted by member states pursuant to article 6 subject to corrections made in accordance with this decision , to revise the information specified in annex iii in accordance with scientific progress and to revise the conditions relating to the accounting rules for natural disturbances laid down in article 9 in the light of scientific progress or to reflect revisions to acts adopted by the unfccc or kyoto protocol bodies . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing - up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council . ### the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission to update the definitions laid down in article 2 in the light of changes to definitions adopted by the bodies of the unfccc or the kyoto protocol or other relevant multilateral agreements arising in the area of climate change with which the union must comply , to revise the information specified in annex iii in accordance with scientific progress and to revise the conditions relating to the accounting rules for natural disturbances laid down in article 9 to reflect minor changes to acts adopted by the unfccc or kyoto protocol bodies . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing - up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council .


### member states may use country - specific half - life values instead of the half - life values specified in annex iii provided that those values are determined by the member state on the basis of transparent and verifiable data . ### member states may use country - specific methodologies and half - life values instead of the methodologies and half - life values specified in annex iii provided that those methodologies and values are determined by the member state on the basis of transparent and verifiable data and that the methodologies used are at least as detailed or accurate as those prescribed above .


### the commission shall be empowered to adopt delegated acts in accordance with article 12 to amend the definitions in paragraph 1 of this article for the purpose of updating those definitions in the light of changes to definitions adopted by the bodies of the unfccc or the kyoto protocol , or other multilateral agreement relevant to climate change concluded by the union . ### the commission shall be empowered to adopt delegated acts in accordance with article 12 to amend the definitions in paragraph 1 of this article to ensure consistency between those definitions and any changes to relevant definitions adopted by the bodies of the unfccc or the kyoto protocol within the framework of the unfccc , or other multilateral agreement relevant to climate change concluded by the union .


### the accounting rules should accurately represent human - induced changes in emissions and removals . in that regard , this decision should provide for the use of specific methodologies in respect of different lulucf activities . emissions and removals related to afforestation , reforestation and deforestation are the direct result of human intervention and should therefore be accounted for in their entirety . however , given that not all emissions and removals from forest management are anthropogenic , the relevant accounting rules should provide for the use of reference levels to exclude the effects of natural and country - specific characteristics . reference levels constitute estimates of the annual net emissions or removals resulting from forest management within the territory of a member state for the years included in an accounting period , and should be set transparently in accordance with decision - / cmp . 7 . they should be updated to reflect improvements to methodologies or data available in the member states . the accounting rules should provide for an upper limit applicable to net greenhouse gas emissions and removals for forest management that may be entered into accounts , given underlying uncertainties in the projections on which the reference levels are based . ### the accounting rules should accurately represent human - induced changes in emissions and removals . in that regard , this decision should provide for the use of specific methodologies in respect of different lulucf activities . emissions and removals related to afforestation , reforestation and deforestation are the direct result of human intervention and should therefore be accounted for in their entirety . however , given that not all emissions and removals from forest management are anthropogenic , the relevant accounting rules should provide for the use of reference levels to exclude the effects of natural and country - specific characteristics . reference levels constitute estimates of the annual net emissions or removals resulting from forest management within the territory of a member state for the years included in an accounting period , and should be set transparently in accordance with decision - / cmp . 7 . they should be updated to reflect improvements to methodologies or data available in the member states . the accounting rules should provide for an upper limit applicable to net greenhouse gas emissions and removals for forest management that may be entered into accounts , given underlying uncertainties in the projections on which the reference levels are based . it is the intention of the union to replace the current reference level approach with a more comprehensive approach in the next accounting period and to adapt this decision accordingly .


### the 17th conference of the parties of the unfccc , meeting in durban in december 2011 , adopted decision - / cmp . 7 of the conference of the parties serving as the meeting of the parties to the kyoto protocol . that decision set out rules for accounting for the lulucf sector as of a second commitment period under the kyoto protocol . this decision should be in line with that decision to ensure an appropriate level of coherence between the union ' s internal rules and methodologies agreed within the unfccc . this decision should also reflect the particularities of the union lulucf sector . ### the 17th conference of the parties of the unfccc , meeting in durban in december 2011 , adopted decision 2 - / cmp . 7 of the conference of the parties serving as the meeting of the parties to the kyoto protocol and decision 16 / cmp . 1 . that decision set out rules for accounting for the lulucf sector as of a second commitment period under the kyoto protocol . this decision should be consistent with that decision to ensure an appropriate level of coherence between the union ' s internal rules and methodologies agreed within the unfccc to avoid any duplication of national reporting . this decision should also reflect the particularities of the union lulucf sector .


### member states may use country - specific half - life values instead of the half - life values specified in annex iii provided that those values are determined by the member state on the basis of transparent and verifiable data . ### member states may use country - specific methodologies and half - life values instead of the methodologies and half - life values specified in annex iii provided that those values are determined by the member state on the basis of transparent and verifiable methodologies and data and that they are at least as detailed or accurate as those in annex iii .


### where member states reflect in their accounts emissions resulting from harvested wood products that were harvested for energy purposes , they shall do so also on the basis of the instantaneous oxidation method . ### where member states reflect in their accounts emissions resulting from harvested wood products that were harvested for energy purposes , they shall take into account in their calculations the replacement of fossil fuels with adequate national half - life values .


### the 17th conference of the parties of the unfccc , meeting in durban in december 2011 , adopted decision - / cmp . 7 of the conference of the parties serving as the meeting of the parties to the kyoto protocol . that decision set out rules for accounting for the lulucf sector as of a second commitment period under the kyoto protocol . this decision should be in line with that decision to ensure an appropriate level of coherence between the union ' s internal rules and methodologies agreed within the unfccc . this decision should also reflect the particularities of the union lulucf sector . ### the 17th conference of the parties of the unfccc , meeting in durban in december 2011 , adopted decision 2 / cmp . 7 of the conference of the parties serving as the meeting of the parties to the kyoto protocol and decision 16 / cmp . 1 . that decision set out rules for accounting for the lulucf sector as of a second commitment period under the kyoto protocol . this decision should be in line with that decision to ensure an appropriate level of coherence between the union ' s internal rules and methodologies agreed within the unfccc to avoid any duplication of national reporting . this decision should also reflect the particularities of the union lulucf sector .


### the commission shall be empowered to adopt delegated acts in accordance with article 12 to revise the conditions referred to in the first subparagraph of paragraph 2 in the light of scientific progress or to reflect revisions to acts adopted by unfccc or kyoto protocol bodies . ### the commission shall be empowered to adopt delegated acts in accordance with article 12 to revise the conditions referred to in the first subparagraph of paragraph 2 to reflect minor changes to acts adopted by unfccc or kyoto protocol bodies .


### the commission shall be empowered to adopt delegated acts in accordance with article 12 to amend annex i to add accounting periods and to ensure consistency between those accounting periods and the relevant periods applicable to union emission reduction commitments in other sectors . ### any amendment to the obligation to draw up and maintain lulucf accounts set out in this article , including changes to the accounting periods as set out in annex i , shall be adopted in accordance with the ordinary legislative procedure .


### since the objectives of the proposed action cannot , by their very nature , be sufficiently achieved by the member states alone and can therefore by reason of scale and effects of the action be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union . in accordance with the principle of proportionality , as set out in that article , this decision does not go beyond what is necessary in order to achieve those objectives , ### since the objectives of the proposed action cannot , by their very nature , be sufficiently achieved by the member states alone and can therefore by reason of scale and effects of the action be better achieved at union level , the union may adopt measures , in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union . lulucf - issues , such as forest policy , are under member states ' competence . the union should not intervene in relation to national forest policies and should respect the competence of member states in this field . in accordance with the principle of proportionality , as set out in that article , this decision does not go beyond what is necessary in order to achieve those objectives ,


### the lulucf accounting rules should reflect efforts made in the agriculture and forestry sectors to enhance the contribution of changes made to the use of land resources to the reduction of emissions . this decision should provide for accounting rules applicable on a mandatory basis to the forestry activities of afforestation , reforestation , deforestation and forest management , and to the agricultural activities of grazing land management and cropland management . it should also provide for accounting rules applicable on a voluntary basis to revegetation and wetland drainage and rewetting activities . ### the accounts for the lulucf activities should reflect efforts made in the agriculture and forestry sectors to enhance the contribution of changes made to the use of land resources to the reduction of emissions . this decision should provide for accounts for the lulucf activities applicable on a mandatory basis to the forestry activities of afforestation , reforestation , deforestation and forest management . it should also provide for accounts applicable on a voluntary basis to the agricultural activities of grazing land management and cropland management , to revegetation , wetland drainage and rewetting activities .


### reporting rules on greenhouse gas emissions and other information relevant to climate change , including information on the lulucf sector , fall within the scope of regulation no … / … [ commission proposal for a regulation of the european parliament and of the council on a mechanism for monitoring and reporting union greenhouse gas emissions and for reporting other information at national and union level relevant to climate change ] , and are not therefore within the scope of this decision . ### reporting rules on greenhouse gas emissions and other information relevant to climate change , including information on the lulucf sector , fall within the scope of regulation no . . . / . . . [ commission proposal for a regulation of the european parliament and of the council on a mechanism for monitoring and reporting union greenhouse gas emissions and for reporting other information at national and union level relevant to climate change ] , and should be considered by member states when monitoring and reporting , although they do not fall within the scope of this decision .


### the commission shall be empowered to adopt delegated acts in accordance with article 12 to revise the information specified in annex iii in accordance with scientific progress . ### the commission shall be empowered to adopt delegated acts in accordance with article 12 to revise the information specified in annex iii in accordance with scientific progress and in the light of changes to reference levels adopted by the bodies of the unfccc or the kyoto protocol .


### to ensure the environmental integrity of the accounting rules applicable to the union lulucf sector , these rules should be based on the accounting principles laid down in decision - / cmp . 7 , and decision 16 / cmp . 1 of the conference of the parties serving as the meeting of the parties to the kyoto protocol . ### to ensure the environmental integrity of the accounting rules applicable to the union lulucf sector , these rules should be based on the accounting principles laid down in decision 2 / cmp . 7 , decision 2 / cmp . 6 and decision 16 / cmp . 1 of the conference of the parties serving as the meeting of the parties to the kyoto protocol and applied in a consistent , comparable and complete manner within the union and among member states . to this end , the commission should assist member states , where appropriate , to make any technical corrections or adjustments necessary to their existing or newly established accounts .


### the accounting rules should accurately represent human - induced changes in emissions and removals . in that regard , this decision should provide for the use of specific methodologies in respect of different lulucf activities . emissions and removals related to afforestation , reforestation and deforestation are the direct result of human intervention and should therefore be accounted for in their entirety . however , given that not all emissions and removals from forest management are anthropogenic , the relevant accounting rules should provide for the use of reference levels to exclude the effects of natural and country - specific characteristics . reference levels constitute estimates of the annual net emissions or removals resulting from forest management within the territory of a member state for the years included in an accounting period , and should be set transparently in accordance with decision - / cmp . 7 . they should be updated to reflect improvements to methodologies or data available in the member states . the accounting rules should provide for an upper limit applicable to net greenhouse gas emissions and removals for forest management that may be entered into accounts , given underlying uncertainties in the projections on which the reference levels are based . ### the accounting rules should accurately represent human - induced changes in emissions and removals . in that regard , this decision should provide for the use of specific methodologies in respect of different lulucf activities . emissions and removals related to afforestation , reforestation and deforestation are the direct result of human intervention and should therefore be accounted for in their entirety . however , given that not all emissions and removals from forest management are anthropogenic , the relevant accounting rules should provide for the use of reference levels to exclude the effects of natural and country - specific characteristics . reference levels constitute estimates of the annual net emissions or removals resulting from forest management within the territory of a member state for the years included in an accounting period , and should be set transparently in accordance with decision - / cmp . 7 . they should be synchronised with the unfccc decisions and they should be updated only if the reference levels adopted by the bodies of the unfccc or the kyoto are updated . the accounting rules should provide for an upper limit applicable to net greenhouse gas emissions and removals for forest management that may be entered into accounts , given underlying uncertainties in the projections on which the reference levels are based .


### ‘ carbon stock’ is the quantity of the element carbon stored in a carbon pool , expressed in millions of tonnes ; ### ‘ carbon stock’ is the quantity of the element carbon stored in a carbon pool ;


### the member states shall lay down the rules on penalties applicable to infringements of the provisions of this regulation and shall take all measures necessary to ensure that they are implemented . the penalties provided for must be effective , proportionate and dissuasive . the member states shall notify those provisions to the commission within 9 months after the entry into force of this regulation , at the latest , and shall notify it without delay of any subsequent amendment affecting them . ### the member states shall lay down the rules on penalties applicable to infringements of the provisions of this regulation , on the basis of the minimum common standards proposed by the commission , and shall take all measures necessary to ensure that they are implemented . the penalties provided for must be effective , proportionate and dissuasive . the member states shall notify those provisions to the commission within 9 months after the entry into force of this regulation , at the latest , and shall notify it without delay of any subsequent amendment affecting them . the commission must ensure at least a minimum level of harmonisation of the penalty systems in the various member states so as to prevent differences among them do not prompt exporters to use certain points of entry to the european union in preference to others .


### co - financing ### financing


### it is necessary to establish a maximum level of co - financing from the fund to the operational programmes to provide for a multiplier effect of union resources , while the situation of member states facing temporary budget difficulties should be addressed . ### the member states most in need of the fund are least likely to be able to afford to co - finance the measures , therefore the fund should be 100% funded by the union in order to ensure the highest possible uptake of the fund .


### the co - financing rate at the level of the operational programme shall not be higher than 85% of the public eligible expenditure . ### the financing rate at the level of the operational programme shall be set at 100% of the public eligible expenditure .


### the cost of investments in physical assets for self - employment and business start - up or for changing or adjusting activity may not exceed eur 35 000 . ### the cost of investments in physical assets for self - employment and business start - up or for changing or adjusting activity may not , in general terms , exceed eur 35 000 . in the agricultural sector , the commission may raise these limits by means of a delegated act adopted pursuant to article 24 .


### at the initiative of the commission , subject to a ceiling of 0 , 5 % of the annual maximum amount of the egf , the egf may be used to finance the preparation , monitoring , data gathering and creation of a knowledge base relevant to the implementation of the egf . it may also be used to finance administrative and technical support , information and communication activities , as well as audit , control and evaluation activities necessary to implement this regulation . ### at the initiative of the commission , subject to a ceiling of 0 , 1 % of the annual maximum amount of the egf , the egf may be used to finance the preparation , monitoring , data gathering and creation of a knowledge base relevant to the implementation of the egf . it may not be used to finance administrative and technical support , information and communication activities , as well as audit , control and evaluation activities necessary to implement this regulation , which shall be undertaken by the appropriate services within the commission dealing with the administration of structural funds and / or the european social fund .


### financial contributions from the egf should be primarily directed at active labour market measures aimed at reintegrating redundant workers rapidly into employment , either within or outside their initial sector of activity , including the agricultural sector . the inclusion of pecuniary allowances in a coordinated package of personalised services should therefore be restricted . ### financial contributions from the egf should be primarily directed at active labour market measures aimed at reintegrating redundant workers rapidly into employment , either within or outside their initial sector of activity . the inclusion of pecuniary allowances in a coordinated package of personalised services should therefore be restricted .


### where owner - managers of micro , small and medium - sized enterprises and self - employed workers change or , in the case of farmers , adjust their previous activities , such situations shall be considered as redundancies for the purposes of this regulation . ### where owner - managers of micro , small and medium - sized enterprises and self - employed workers change or adjust their previous activities such situations shall be considered as redundancies for the purposes of this regulation .


### no later than 15 months after the date of the application pursuant to article 8 or by the date laid down in the delegated act taken in accordance with article 4 the member state shall present an interim report to the commission on the implementation of the financial contribution , including on the funding , timing and type of actions already carried out and on the rate of reintegration into employment or new activities achieved 12 months after the date of the application . ### no later than 15 months after the date of the application pursuant to article 8 the member state shall present an interim report to the commission on the implementation of the financial contribution , including on the funding , timing and type of actions already carried out and on the rate of reintegration into employment or new activities achieved 12 months after the date of the application .


### expenditure shall be eligible for a financial contribution from the dates set out in article 8 on which the member state starts the personalised services to the targeted workers or the administrative expenditure to implement the egf in accordance with article 7 and respectively . in the case of farmers , expenditure shall be eligible for a contribution from the date set in the delegated act taken in accordance with article 4 . ### expenditure shall be eligible for a financial contribution from the dates set out in article 8 on which the member state starts the personalised services to the targeted workers or the administrative expenditure to implement the egf in accordance with article 7 and respectively .


### financial contributions from the egf should be primarily directed at active labour market measures aimed at reintegrating redundant workers rapidly into employment , either within or outside their initial sector of activity , including the agricultural sector . the inclusion of pecuniary allowances in a coordinated package of personalised services should therefore be restricted . ### the temporary and one - off financial contributions from the egf should be primarily directed at active labour market measures aimed at reintegrating redundant workers rapidly into permanent employment , either within or outside their initial sector of activity . the inclusion of pecuniary allowances in a coordinated package of personalised services should therefore be restricted .


### . fostering employment and developing human capital ; ### . fostering employment and developing human capital through education , quality traineeship programmes and also by promoting volunteering as a way of gaining skills , experience and enhancing social cohesion of the societies ;


### the european council has granted the status of candidate country to iceland , montenegro , the former yugoslav republic of macedonia and turkey . it has confirmed the european perspective for albania , bosnia and herzegovina , serbia as well as kosovo13 , which are considered potential candidates . ### the european council has granted the status of candidate country to iceland , montenegro , the former yugoslav republic of macedonia , turkey and serbia . it has confirmed the european perspective for albania , bosnia and herzegovina as well as kosovo13 , which are considered potential candidates .


### in order to reduce to the minimum the administrative burden and costs , a specific procedure should be introduced for small consignments of counterfeit and pirated goods , which would allow for goods to be destroyed without the agreement of the right - holder . in order to establish the thresholds under which consignments are to be considered as small consignments , this regulation should delegate to the commission the power to adopt non - legislative acts of general application in accordance with article 290 of the treaty on the functioning of the european union . it is of importance that the commission carries out appropriate consultations during its preparatory work , including at expert level . ### in order to reduce to the minimum the administrative burden and costs , a specific procedure should be introduced for small consignments , which would allow for goods to be destroyed without the agreement of the right - holder where he / she has requested the use of the specific procedure in his application .


### under the ‘ declaration on the trips agreement and public health’ adopted by the doha wto ministerial conference on 14 november 2001 , the trips agreement can and should be interpreted and implemented in a manner supportive of wto members ' right to protect public health and , in particular , to promote access to medicines for all . in particular with regard to medicines the passage of which across this territory of the european union , with or without transshipment , warehousing , breaking bulk , or changes in the mode or means of transport , is only a portion of a complete journey beginning and terminating beyond the territory of the union , customs authorities should , when assessing a risk of infringement of intellectual property rights , take account of any substantial likelihood of diversion of these goods onto the market of the union . ### under the ‘ declaration on the trips agreement and public health’ adopted by the doha wto ministerial conference on 14 november 2001 , the trips agreement can and should be interpreted and implemented in a manner supportive of wto members ' right to protect public health and , in particular , to promote access to medicines for all . it is therefore of particular importance that customs authorities do not detain or suspend the release of medicines the passage of which across the territory of the union , with or without transshipment , warehousing , breaking bulk , or changes in the mode or means of transport , is only a portion of a complete journey beginning and terminating beyond the territory of the union , where there are no sufficient indications that they are intended for sale in the union . in order to determine the substantial likelihood of diversion of medicines onto the market of the union , customs authorities should take into account , inter alia , whether the consignee or the holder of the goods has a marketing authorisation or reimbursement status in a member state .


### goods suspected of being counterfeit or pirated goods ; ### goods suspected of infringing an intellectual property right ;


### the goods concerned may be destroyed where , within 20 working days of dispatch of the decision to suspend the release of the goods or to detain them , the declarant or holder of the goods has confirmed to the customs authorities his / her agreement to the destruction of the goods . ### the goods concerned may be destroyed where the declarant or holder of the goods has confirmed in writing to the customs authorities his / her agreement to the destruction of the goods . the destruction shall be carried out under customs control at the expense of the holder of the decision granting the application .


### the customs authorities shall grant the release of the goods or put an end to their detention immediately after completion of all customs formalities where they have not been informed by the holder of the decision granting the application , within the period referred to in paragraph 1 , of any of the following : the initiation of proceedings to determine whether an intellectual property right has been infringed ; a written agreement between the holder of the decision granting the application and the holder of the goods to abandon the goods for destruction . ### where the declarant or holder of the goods within the periods set out in point of paragraph 1 has not confirmed his / her agreement to destruction nor notified his / her opposition to destruction to the customs authorities that adopted the decision to suspend the release of the goods or to detain them , the customs authorities shall deem that the declarant or holder of the goods has agreed to their destruction .


### where requested by the customs authorities , the holder of the decision granting the application shall reimburse all costs incurred by the customs administration in keeping goods under customs supervision in accordance with articles 16 and 17 and in destroying goods in accordance with articles 20 and 23 . ### where requested by the customs authorities , the holder of the decision granting the application shall reimburse all costs incurred by the customs administration in keeping goods under customs supervision in accordance with articles 16 and 17 and in destroying goods in accordance with articles 20 and 24 .


### before adopting the decision of suspension of release or detention of the goods , the customs authorities shall , communicate their intention to the declarant or , in cases where goods are to be detained , the holder of the goods . the declarant or the holder of the goods shall be given the opportunity to express his / her views within three working days of dispatch of that communication . ### where goods suspected of infringing intellectual property rights are not counterfeit or pirated goods , customs authorities shall communicate their intention to the declarant or , in cases where goods are to be detained , the holder of the goods before suspending the release or detaining the goods . the declarant or the holder of the goods shall be given the opportunity to express his / her views within three working days of dispatch of that communication .


### taking into account the provisional and preventive character of the measures adopted by the customs authorities in this field and the conflicting interests of the parties affected by the measures , some aspects of the procedures should be adapted to ensure a smooth application of the regulation , whilst respecting the rights of the concerned parties . thus , with respect to the various notifications envisaged by this regulation , the customs authorities should notify the most appropriate person , on the basis of the documents concerning the customs treatment or of the situation in which the goods are placed . the periods laid down in this regulation for the required notifications should be counted from the time those are sent by the customs authorities in order to align all periods of notifications sent to the concerned parties . the period allowing for a right to be heard before an adverse decision is taken should be three working days , given that the holders of decisions granting applications for action have voluntarily requested the customs authorities to take action and that the declarants or holders of the goods must be aware of the particular situation of their goods when placed under customs supervision . in the case of the specific procedure for small consignments , where consumers are likely to be directly concerned and cannot be expected to have the same level of diligence as other economic operators usually involved in the accomplishment of customs formalities , that period should be significantly extended . ### taking into account the provisional and preventive character of the measures adopted by the customs authorities in this field and the conflicting interests of the parties affected by the measures , some aspects of the procedures should be adapted to ensure a smooth application of the regulation , whilst respecting the rights of the concerned parties . thus , with respect to the various notifications envisaged by this regulation , the customs authorities should notify the most appropriate person , on the basis of the documents concerning the customs treatment or of the situation in which the goods are placed . the periods laid down in this regulation for the required notifications should be counted from the time those are sent by the customs authorities in order to align all periods of notifications sent to the concerned parties . the period allowing for a right to be heard before the suspension of release or detention of goods other than counterfeit or pirated goods should be three working days where the holders of decisions granting applications for action have voluntarily requested the customs authorities to take action and given that the declarants or holders of the goods must be aware of the particular situation of their goods when placed under customs supervision . in the case of the specific procedure for small consignments , where consumers are likely to be directly concerned and cannot be expected to have the same level of diligence as other economic operators usually involved in the accomplishment of customs formalities , the right to be heard should be granted for all types of goods and the period allowing for that right should be significantly extended .


### does not initiate proceedings as provided for in articles 20 , 23 or 24 . ### does not initiate proceedings as provided for in article 20 or article 24 .


### where goods other than those covered by articles 23 and 24 are suspected of infringing an intellectual property right , the holder of the decision granting the application shall initiate proceedings to determine whether an intellectual property right has been infringed within 10 working days of dispatch of the decision to suspend the release of the goods or to detain them . in the case of perishable goods suspected of infringing an intellectual property right , the period for initiating the proceedings referred to in the first subparagraph shall be three working days of dispatch of the decision to suspend the release of the goods or to detain them . ### goods of which the release has been suspended or which have been detained according to article 16&#160 ; may be destroyed under customs control , without there being any need to determine whether an intellectual property right has been infringed under the law of the member state where the goods are found , where all of the following conditions are fulfilled : the holder of the decision granting the application has , based on the information provided to him / her according to article 16 , &#160 ; confirmed in writing to the customs authorities&#160 ; that&#160 ; an intellectual property right has been infringed , indicating&#160 ; which intellectual&#160 ; right has been infringed , within 10 working days , or three working days in the case of perishable goods , of dispatch of the decision to suspend the release of the goods or to detain them ; &#160 ; the holder of the decision granting the application has confirmed in writing to the customs authorities his / her agreement to the destruction of the goods within 10 working days , or three working days in the case of perishable goods , of dispatch of the decision to suspend the release of the goods or to detain them ; the declarant or holder of the goods has confirmed in writing to the customs authorities his / her agreement to the destruction of the goods within 10 working days , or three working days in the case of perishable goods , of dispatch of the decision to suspend the release of the goods or to detain them .


### for further legal clarity and in order to protect the interests of legitimate traders from possible abuse of the border enforcement provisions , it is appropriate to modify the timelines for detaining goods suspected of infringing an intellectual property right , the conditions in which information about consignments is to be passed on to right - holders by customs authorities , the conditions for applying the procedure allowing for destruction of the goods under customs control for suspected infringements of intellectual property rights other than for counterfeit and pirated goods and to introduce a provision allowing the holder of the goods to express his / her views before the customs administration takes a decision which would adversely affect him / her . ### for further legal clarity and in order to protect the interests of legitimate traders from possible abuse of the border enforcement provisions , it is appropriate to modify the timelines for detaining goods suspected of infringing an intellectual property right , the conditions in which information about consignments is to be passed on to right - holders by customs authorities and the conditions for applying the procedure allowing for destruction of the goods under customs control for suspected infringements of intellectual property rights . where customs authorities take action following the granting of an application , it is also appropriate to introduce a provision allowing the holder of the goods to express his / her views before the customs administration suspends the release or detains goods suspected of infringing intellectual property rights that are not counterfeit or pirated goods , as it may be difficult for customs authorities to determine upon mere visual examination whether an intellectual property right might be infringed .


### the customs authorities shall notify the holder of the decision granting the application and the declarant or holder of the goods of their decision to suspend the release of the goods or to detain them within one working day of the adoption of their decision . ### the customs authorities shall notify the holder of the decision granting the application and the declarant or holder of the goods of the suspension of the release of the goods or their detention within one working day . alternatively , the customs authorities may request the holder of the decision granting the application to notify the declarant or holder of the goods accordingly , where the holder of the decision granting the application guarantees that he / she will comply with the time limits and obligations laid down in this regulation .


### to seek compensation from the infringer or other persons where goods are destroyed in accordance with articles 20 or 23 . ### to seek compensation from the infringer or other persons where goods are destroyed in accordance with article 20 .


### goods abandoned for destruction under articles 20 , 23 or 24 shall not be : ### goods abandoned for destruction under articles 20 or 24 shall not be :


### before adopting the decision of suspension of release or detention of the goods , the customs authorities may ask the holder of the decision granting the application to provide them with any relevant information . the customs authorities may also provide the holder of the decision with information about the actual or supposed number of items , their nature and images of those items as appropriate . ### before adopting the decision of suspension of release or detention of the goods , the customs authorities may ask the holder of the decision granting the application to provide them with any relevant information . the customs authorities shall also provide the holder of the decision , at his / her request , with information about the actual or supposed number of items , their nature and images of those items as appropriate .


### the commission shall establish an application form by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 29 . ### the commission shall establish an application form by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 29 . when exercising its implementing power , the commission shall consult the european data protection supervisor .


### the designation by the member state of all authorities referred to in article 72 and , for information , a summary description of the management and control structure ; ### the designation by the member state of all authorities referred to in article 72 and a description of the management and control structure including the verifiability and controllability of the measure ; it is a condition for approval of the regional development programme that the commission has found the management and control structure efficient and effective ;


### the designation by the member state of all authorities referred to in article 72 and , for information , a summary description of the management and control structure ; ### the designation by the member state of all authorities referred to in article 72 and a description of the management and control structure , including the verifiability and controllability of the rural development measures and sub - measures ; it shall be a condition for approval of the regional development programme that the commission has found the management and control structure to be efficient and effective ;


### the rules concerning the management of intellectual property rights are defined in the rules for participation . ### the rules concerning the management of intellectual property rights are defined in the rules for participation and must ensure the right balance between right holders and users . the european commission , in consultation with the eit , should provide guidance on innovative intellectual property rights models promoting knowledge transfer and dissemination , both within the context of the kics and more widely across the eu .


### competent authorities may delegate specific official control tasks to one or more delegated bodies or natural persons in accordance with the conditions provided for in articles 26 and 27 respectively . ### competent authorities may delegate specific official control tasks to one or more delegated bodies or natural persons in accordance with the conditions provided for in articles 26 and 27 respectively . competent authorities shall not delegate specific official control tasks to natural persons concerning official controls performed to verify compliance with the rules referred to in point of article 1 .


### ' official attestation ' means any label , mark or other form of attestation issued by the operators under the supervision , through dedicated official controls , of the competent authorities , or by the competent authorities themselves , and providing assurance concerning compliance with one or more requirements laid down in the rules referred to in article 1 ; ### ' official attestation ' means any label , mark or other form of attestation issued by the competent authorities , or by the competent authorities themselves , and providing assurance concerning compliance with one or more requirements laid down in the rules referred to in article 1 ;


### where laboratory analyses , tests or diagnoses are urgently needed and none of the methods referred to in paragraphs 1 and 2 exists , the relevant national reference laboratory or , if no such national reference laboratory exists , any other laboratory designated in accordance with article 36 may use methods other than those referred to in paragraphs 1 and 2 of this article until the validation of an appropriate method in accordance with internationally accepted scientific protocols . ### where laboratory analyses , tests or diagnoses are urgently needed , in exceptional cases due to a developing emergency situation , and none of the methods referred to in paragraphs 1 and 2 exists , the relevant national reference laboratory or , if no such national reference laboratory exists , any other laboratory designated in accordance with article 36 may use methods other than those referred to in paragraphs 1 and 2 of this article until the validation of an appropriate method in accordance with internationally accepted scientific protocols .


### the commission may , by means of implementing acts , designate european union reference centres that shall support the activities of the commission and of the member states in relation to the application of the rules referred to in point of article 1 . ### the commission shall , by means of implementing acts , designate european union reference centres that shall support the activities of the commission and of the member states in relation to the application of the rules referred to in point of article 1 .


### activities under the control of operators falling within the scope of the rules referred to in article 1 and equipment , means of transport , substances and materials used to perform those activities ; ### activities under the control of operators falling within the scope of the rules referred to in article 1 and equipment , means of transport , substances , materials and precautionary measures used to perform those activities ;


### having , where possible , heard the operator responsible for the consignment , the competent authorities shall , without delay , order that the operator : ### the competent authorities shall hear the operator responsible for the consignment . the competent authority may omit this if an immediate decision is necessary either because a delay would be dangerous or in the public interest . it shall , without delay , order that the operator :


### for the performance of official controls and other official activities on the production and marketing of plant reproductive material , and in the field of animal welfare , the competent authorities should have access to updated , reliable and consistent technical data , to research findings , new techniques and expertise necessary for the correct application of union legislation applicable in those areas . for that purpose the commission should be able to designate , and rely on the expert assistance of , european union reference centres for plant reproductive material and for animal welfare . ### for the performance of official controls and other official activities on the production and marketing of plant reproductive material , and in the field of animal welfare , the competent authorities should have access to updated , reliable and consistent technical data , to research findings , new techniques and expertise necessary for the correct application of union legislation applicable in those areas . for that purpose the commission should be able to designate , and rely on the expert assistance of , european union reference centres for plant reproductive material and for animal welfare . the structure of the reference centres for animal welfare should be based on experience gained from the euwelnet pilot project .


### ‘ the competent authorities referred to in article 32 shall cooperate in view of achieving a convergence of the requirements set out in this article . they shall cooperate with the european securities and markets authority and the competent authorities referred to in article x of regulation [ xxx ] of [ xxx ] in so far as such convergence relates to the statutory audit of public - interest entities . ’ ### ‘ the competent bodies referred to in article 32 shall cooperate with a view to achieving a minimum convergence of the requirements set out in this article . they shall cooperate with esma in so far as such convergence relates to the statutory audits of public - interest entities . ’ .


### ‘ the competent authorities referred to in article 32 shall cooperate in view of achieving a convergence of the requirements set out in this article . they shall cooperate with the european securities and markets authority and the competent authorities referred to in article x of regulation [ xxx ] of [ xxx ] in so far as such convergence relates to the statutory audit of public - interest entities . ’ ### ‘ the competent authorities referred to in article 32 shall cooperate with a view to achieving a minimum convergence of the requirements set out in this article . ’


### ‘ the competent authorities referred to in article 32 shall cooperate in view of achieving a convergence of the requirements set out in this article . they shall cooperate with the european securities and markets authority and the competent authorities referred to in article x of regulation [ xxx ] of [ xxx ] in so far as such convergence relates to the statutory audit of public - interest entities . ’ ### ‘ the competent authorities referred to in article 32 shall cooperate in view of achieving a convergence of the requirements set out in this article . they shall cooperate with the european group of auditors’ oversight bodies and the competent authorities referred to in article [ xxx ] regulation [ xxx ] of [ xxx ] in so far as such convergence relates to the statutory audits of public - interest entities . ’ .


### member states shall ensure that statutory auditors and audit firms comply with international auditing standards when carrying out statutory audits as long as those standards are in conformity with the requirements of this directive and of regulation xx / xx . ### member states shall ensure that statutory auditors and audit firms comply with international auditing standards when carrying out statutory audits as long as those standards are applied proportionately and are in conformity with the requirements of this directive . the proportionate application of international auditing standards when carrying out statutory audits requires that the statutory auditor / audit firm must carry out the audit in a manner consistent with the circumstances of the entity being audited . in that connection the statutory auditor / audit firm shall be responsible for determining the nature and scope of the audit , and the way it is to be documented , using due discretion , on the basis of the scale and complexity of and the risks inherent in the audit remit .


### member states shall ensure that when carrying out a statutory audit , the statutory auditor and / or the audit firm and any holder of voting rights in the audit firm is independent of the audited entity and is not involved in the decision - taking of the audited entity . ### member states shall ensure that when carrying out a statutory audit , the statutory auditor and / or the audit firm takes all necessary steps to ensure that the independence is not compromised by financial , personal , business , employment or other relationships involving the statutory auditor , the audit firm , its affiliate firms and network , and any natural person in a position to influence the outcome of the statutory audit .


### the tasks of the liaison officers shall include , in compliance with european union law and in accordance with fundamental rights , the establishment and maintaining of contacts with the competent authorities of the third country to which they are assigned to with a view to contribute to the prevention of and fight against illegal immigration and the return of illegal migrants . ### the tasks of the liaison officers shall include , in compliance with european union law and in accordance with fundamental rights , the establishment and maintaining of contacts with the competent authorities of the third country to which they are assigned to with a view to contribute to the prevention of and fight against irregular immigration and the return of irregular migrants .


### efficient management of the external borders through checks and surveillance contributes to combat illegal immigration and trafficking in human beings and to reduce the threats to the internal security , public policy , public health and international relations of the member states . ### efficient management of the external borders through effective checks and efficient surveillance contributes to combat irregular immigration and trafficking in human beings and to reduce the threats to the internal security , public policy , public health and international relations of the member states .


### the tasks of the liaison officers shall include , in compliance with european union law and in accordance with fundamental rights , the establishment and maintaining of contacts with the competent authorities of the third country to which they are assigned to with a view to contribute to the prevention of and fight against illegal immigration and the return of illegal migrants . ### the tasks of the liaison officers shall include , in compliance with european union law and in accordance with fundamental rights , the establishment and maintaining of contacts with the competent authorities of the third country to which they are assigned to with a view to contributing to the prevention of and fight against irregular immigration and the return of irregular migrants .


### the agency may deploy liaison officers , which should enjoy the highest possible protection to carry out their duties , in third countries . they shall form part of the local or regional cooperation networks of member states ' liaison officers set up pursuant to council regulation no 377 / 2004 . liaison officers shall only be deployed to third countries in which border management practices respect minimum human rights standards . priority for deployment should be given to those third countries , which on the basis of risk analysis constitute a country of origin or transit regarding illegal migration . on a reciprocal basis the agency may receive liaison officers posted by those third countries also , for a limited period of time . the management board shall adopt , on a proposal of the executive director , the list of priorities on a yearly basis in accordance with the provisions of article 24 . ### the agency may deploy liaison officers , which should enjoy the highest possible protection to carry out their duties , in third countries . they shall form part of the local or regional cooperation networks of member states ' liaison officers set up pursuant to council regulation no 377 / 2004 . liaison officers shall only be deployed to third countries in which border management practices respect minimum human rights standards . priority for deployment should be given to those third countries , which on the basis of risk analysis constitute a country of origin or transit regarding irregular migration . on a reciprocal basis the agency may receive liaison officers posted by those third countries also , for a limited period of time . the management board shall adopt , on a proposal of the executive director , the list of priorities on a yearly basis in accordance with the provisions of article 24 .


### member states shall ensure that staff in charge of verifying the proper implementation of directive 2009 / 13 / ec has the training , competence , terms of reference , powers , status and independence necessary or desirable so as to enable them to carry out that verification and ensure compliance with that directive . ### a member state shall ensure that the institutions or other organisations referred to in article 3 and those members of their staff in charge of verifying the proper implementation of directive 2009 / 13 / ec have the training , competence , terms of reference , powers , status and independence necessary or desirable so as to enable them to carry out that verification and ensure compliance with that directive . the inspection or certification functions which the recognised organisations may be authorised to carry out shall come within the scope of the activities that are expressly referred to in paragraphs 1b to 1e as carried out by the member state or a recognised organisation .


### union - law requires member states to take all appropriate measures to ensure fulfilment of the obligations arising out of the treaties or resulting from the acts of the institutions of the union . member states should therefore avoid or eliminate any incompatibilities between union law and international agreements concluded between member states and third countries . ### union law requires member states to take all appropriate measures to ensure fulfilment of the obligations arising out of the treaties , and in particular article 194 of the treaty on the functioning of the european union , and resulting from the acts of the institutions of the . member states should therefore avoid or eliminate any incompatibilities between union law and international agreements concluded between and third countries .


### reviews carried out pursuant to articles 18 and 19 shall be carried out expeditiously and shall normally be concluded within 12 months of the date of initiation of the review . in any event , reviews pursuant to articles 18 and 19 shall be concluded within 15 months of initiation . in exceptional cases , having regard to the complexity of the investigation , the commission may decide , no later than 9 months after the initiation of the investigation , to extend this time limit , for a period up to , but in no case longer than , 18 months . ### reviews carried out pursuant to articles 18 and 19 shall be carried out expeditiously and shall normally be concluded within 11 months of the date of initiation of the review . in any event , reviews pursuant to articles 18 and 19 shall be concluded within 14 months of initiation . no later than seven and a half month after the initiation of the investigation pursuant to article 11 the commission shall consult the member states on the bases of the findings of the investigation . the member states shall in this consultation indicate to the commission whether they expect an intense controversy in the decision making process pursuant to articles 14 and 15 for definitive action with the need to submit the draft implementing act after the delivery of a negative opinion within the examination procedure pursuant to article 5 of the regulation no 182 / 2011 to the appeal body pursuant to article 6 of the same regulation . if so the commission may decide , no later than 8 months after the initiation of the investigation , to extend the time limit for a period up to , but in no case longer than , 15 months . the commission shall make this decision public .


### the provisional duties shall be imposed no earlier than 60 days , and no later than 9 months , from the initiation of the proceedings . in exceptional cases , having regard to the complexity of the investigation , the commission may decide , no later than 8 months after the initiation of the investigation , to extend this time limit , to a period up to , but in no case longer than , 12 months . ### the provisional duties shall be imposed no earlier than 60 days , and no later than 8 months , from the initiation of the proceedings . in the event that the member states indicate to the commission pursuant to article 11 that they expect an intense controversy in the decision making process pursuant to articles 14 and 15 for definitive action which would be likely to trigger the appeal procedure referred to in article 6 of regulation no 182 / 2011 , the commission may decide , no later than 8 months after the initiation of the investigation , to extend this time limit , to a period up to , but in no case longer than , 9 months .


### provisional duties may be imposed if proceedings have been initiated in accordance with article 5 , if a notice has been given to that effect and interested parties have been given an adequate opportunity to submit information and make comments in accordance with article 5 , if a provisional affirmative determination has been made of dumping and consequent injury to the union industry , and if the union interest calls for intervention to prevent such injury . the provisional duties shall be imposed no earlier than 60 days and no later than 9 months from the initiation of the proceedings . in exceptional cases , having regard to the complexity of the investigation , the commission may decide , no later than 8 months after the initiation of the investigation , to extend this time limit , to a period up to , but in no case longer than , 12 months . ### provisional duties may be imposed if proceedings have been initiated in accordance with article 5 , if a notice has been given to that effect and interested parties have been given an adequate opportunity to submit information and make comments in accordance with article 5 , if a provisional affirmative determination has been made of dumping and consequent injury to the union industry , and if the union interest calls for intervention to prevent such injury . the provisional duties shall be imposed no earlier than 60 days and no later than 8 months from the initiation of the proceedings . in case the member states indicate to the commission pursuant to article 6 that they expect an intense controversy in the decision making process pursuant to article 9 for definitive action with the need to submit the draft implementing act after the delivery of a negative opinion within the examination procedure pursuant to article 5 of the regulation no 182 / 2011 to the appeal body pursuant to article 6 of the same regulation , the commission may decide , no later than 8 months after the initiation of the investigation , to extend this time limit , to a period up to , but in no case longer than , 9 months .


### the relevant provisions of this regulation with regard to procedures and the conduct of investigations , excluding those relating to time - limits , shall apply to any review carried out pursuant to paragraphs 2 , 3 and 4 . reviews carried out pursuant to paragraphs 2 and 3 shall be carried out expeditiously and shall normally be concluded within 12 months of the date of initiation of the review . in any event , reviews pursuant to paragraphs 2 and 3 shall be concluded within 15 months of initiation . in exceptional cases , having regard to the complexity of the investigation , the commission may decide , no later than 9 months after the initiation of the investigation , to extend this time limit , for a period up to , but in no case longer than , 18 months . reviews pursuant to paragraph 4 shall in all cases be concluded within nine months of the date of initiation . if a review carried out pursuant to paragraph 2 is initiated while a review under paragraph 3 in ongoing in the same proceeding , the review pursuant to paragraph 3 shall be concluded at the same time as the review pursuant to paragraph 2 ' ### the relevant provisions of this regulation with regard to procedures and the conduct of investigations , excluding those relating to time - limits , shall apply to any review carried out pursuant to paragraphs 2 , 3 and 4 . reviews carried out pursuant to paragraphs 2 and 3 shall be carried out expeditiously and shall normally be concluded within 12 months of the date of initiation of the review . in any event , reviews pursuant to paragraphs 2 and 3 shall be concluded within 14 months of initiation . no later than seven and a half months after the initiation of the investigation pursuant to article 6 the commission shall consult the member states on the bases of the findings of the investigation . the member states shall in this consultation indicate to the commission whether they expect an intense controversy in the decision making process pursuant to article 9 for definitive action with the need to submit the draft implementing act after the delivery of a negative opinion within the examination procedure pursuant to article 5 of the regulation no 182 / 2011 to the appeal body pursuant to article 6 of the same regulation . if so the commission may decide , no later than eight months after the initiation of the investigation , to extend the time limit for a period up to , but in no case longer than , 15 months . the commission shall make this decision public . reviews pursuant to paragraph 4 shall in all cases be concluded within nine months of the date of initiation . if a review carried out pursuant to paragraph 2 is initiated while a review under paragraph 3 in ongoing in the same proceeding , the review pursuant to paragraph 3 shall be concluded at the same time as the review pursuant to paragraph 2 .


### the provisional duties shall be imposed no earlier than 60 days , and no later than 9 months , from the initiation of the proceedings . in exceptional cases , having regard to the complexity of the investigation , the commission may decide , no later than 8 months after the initiation of the investigation , to extend this time limit , to a period up to , but in no case longer than , 12 months . ### the provisional duties shall be imposed no earlier than 60 days , and no later than 8 months , from the initiation of the proceedings . in case the member states indicate to the commission pursuant to article 11 that they expect an intense controversy in the decision making process pursuant to articles 14 and 15 for definitive action with the need to submit the draft implementing act after the delivery of a negative opinion within the examination procedure pursuant to article 5 of the regulation no 182 / 2011 to the appeal body pursuant to article 6 of the same regulation , the commission may decide , no later than 8 months after the initiation of the investigation , to extend this time limit , to a period up to , but in no case longer than , 9 months .