### several member states have implemented measures in the heating and cooling sector to reach their 2020 renewable energy target . however , in the absence of binding national targets post - 2020 , the remaining national incentives may not be sufficient to reach the long - term decarbonisation goals for 2030 and 2050 . in order to be in line with such goals , reinforce investor certainty and foster the development of a union - wide renewable heating and cooling market , while respecting the energy efficiency first principle , it is appropriate to encourage the effort of member states in the supply of renewable heating and cooling to contribute to the progressive increase of the share of renewable energy . given the fragmented nature of some heating and cooling markets , it is of utmost importance to ensure flexibility in designing such an effort . it is also important to ensure that a potential uptake of renewable heating and cooling does not have detrimental environmental side - effects . ### several member states have implemented measures in the heating and cooling sector to reach their 2020 renewable energy target . in order to be in line with and in order to reach the long - term decarbonisation goals for 2030 and 2050 , reinforce investor certainty and foster the development of a union - wide renewable heating and cooling market , while respecting the energy efficiency first principle , it is appropriate to encourage the effort of member states in the supply of renewable heating and cooling to contribute to the progressive increase of the share of renewable energy . given the fragmented nature of some heating and cooling markets , it is of utmost importance to ensure flexibility in designing such an effort . it is also important to ensure that a potential uptake of renewable heating and cooling does not have detrimental environmental side - effects .


### advanced biofuels and other biofuels and biogas produced from feedstock listed in annex ix , renewable liquid and gaseous transport fuels of non - biological origin , and renewable electricity in transport can contribute to low carbon emissions , stimulating the decarbonisation of the union transport sector in a cost - effective manner , and improving inter alia energy diversification in the transport sector while promoting innovation , growth and jobs in the union economy and reducing reliance on energy imports . the incorporation obligation on fuels suppliers should encourage continuous development of advanced fuels , including biofuels , and it is important to ensure that the incorporation obligation also incentivises improvements in the greenhouse gas performance of the fuels supplied to meet it . the commission should assess the greenhouse gas performance , technical innovation and sustainability of those fuels . ### advanced biofuels and other biofuels and biogas produced from feedstock listed in annex ix , renewable liquid and gaseous transport fuels of non - biological origin , and , increasingly , renewable electricity in transport can contribute to low carbon emissions , stimulating the decarbonisation of the union transport sector in a cost - effective manner , and improving inter alia energy diversification in the transport sector while promoting innovation , growth and jobs in the union economy and reducing reliance on energy imports , which will strengthen the union ' s energy independence . the incorporation obligation on fuels suppliers should encourage continuous development of advanced fuels , including biofuels , and it is important to ensure that the incorporation obligation also incentivises improvements in the greenhouse gas performance of the fuels supplied to meet it . the commission should assess the greenhouse gas performance , technical innovation and sustainability of those fuels and make determined efforts to deal with a possible negative impact on biodiversity , air , soil and water quality .


### feedstocks which have low indirect land use change impacts when used for biofuels , should be promoted for their contribution to the decarbonisation of the economy . especially feedstocks for advanced biofuels , for which technology is more innovative and less mature and therefore needs a higher level of support , should be included in an annex to this directive . in order to ensure that this annex is up to date with the latest technological developments while avoiding unintended negative effects , an evaluation should take place after the adoption of the directive in order to assess the possibility to extend the annex to new feedstocks . ### feedstocks which have low indirect land use change impacts when used for biofuels , should be promoted for their contribution to the decarbonisation of the economy . especially feedstocks for advanced biofuels , for which technology is more innovative and less mature and therefore needs a higher level of support , should be included in an annex to this directive . in order to ensure that this annex is up to date with the latest technological developments while avoiding unintended negative effects , a regular evaluation of it should take place .


### biofuels , bioliquids and biomass fuels should always be produced in a sustainable manner . biofuels , bioliquids and biomass fuels used for compliance with the union target laid down in this directive , and those which benefit from support schemes , should therefore be required to fulfil sustainability and greenhouse gas emissions savings criteria . ### renewable energy should always be produced in a sustainable manner . biofuels , bioliquids and biomass fuels used for compliance with the targets laid down in this directive , and those forms of renewable energy which benefit from support schemes , should therefore be required to fulfil sustainability and greenhouse gas emissions savings criteria .


### the production of agricultural raw material for biofuels , bioliquids and biomass fuels , and the incentives for their use provided for in this directive , should not have the effect of encouraging the destruction of biodiverse lands such finite resources , recognised in various international instruments to be of value to all mankind , should be preserved . it is therefore necessary to provide sustainability and greenhouse gas emissions savings criteria ensuring that biofuels , bioliquids and biomass fuels qualify for the incentives only when it is guaranteed that the agricultural raw material does not originate in biodiverse areas or , in the case of areas designated for nature protection purposes or for the protection of rare , threatened or endangered ecosystems or species , the relevant competent authority demonstrates that the production of the agricultural raw material does not interfere with such purposes . forests should be considered as biodiverse according to the sustainibility criteria , where they are primary forests in accordance with the definition used by the food and agriculture organisation of the united nations in its global forest resource assessment , or where they are protected by national nature protection law . areas where the collection of non - wood forest products occurs should be considered to be biodiverse forests , provided the human impact is small . other types of forests as defined by the fao , such as modified natural forests , semi - natural forests and plantations , should not be considered as primary forests . having regard , furthermore , to the highly biodiverse nature of certain grasslands , both temperate and tropical , including highly biodiverse savannahs , steppes , scrublands and prairies , biofuels , bioliquids and biomass fuels made from agricultural raw materials originating in such lands should not qualify for the incentives provided for by this directive . the commission should establish appropriate criteria to define such highly biodiverse grasslands in accordance with the best available scientific evidence and relevant international standards . ### the production of agricultural raw material for biofuels , bioliquids and biomass fuels , and the incentives for their use provided for in this directive , should not be allowed to have , or encourage , a detrimental effect on biodiversity within or outside the union . such finite resources , recognised in various international instruments to be of value to all mankind , should be preserved . it is therefore necessary to provide comprehensive sustainability and greenhouse gas emissions savings criteria ensuring that biofuels , bioliquids and biomass fuels qualify for the incentives only when it is guaranteed that the agricultural raw material does not originate in biodiverse areas or , in the case of areas designated for nature protection purposes or for the protection of rare , threatened or endangered ecosystems or species , the relevant competent authority demonstrates that the production of the agricultural raw material does not interfere with such purposes . forests should be considered as biodiverse according to the criteria , where they are primary forests in accordance with the definition used by the food and agriculture organisation of the united nations in its global forest resource assessment , or where they are protected by national nature protection law . other types of forests as defined by the fao , such as modified natural forests , semi - natural forests and plantations , should not be considered as primary forests . however , biodiversity , as well as the quality , health , viability and vitality of these forests should be guaranteed . having regard , furthermore , to the nature of certain grasslands , both temperate and tropical , including savannahs , steppes , scrublands and prairies , should not qualify for the incentives provided for by this directive . the commission should establish appropriate and comprehensive criteria to define such highly valued land in accordance with the best available scientific evidence and relevant international standards .


### agricultural feedstock for the production of biofuels , bioliquids and biomass fuels should not be produced on peatland as the cultivation of feedstock on peatland would result in significant carbon stock loss if the land was further drained for that purpose while the absence of such drainage cannot be easily verified . ### agricultural feedstock for the production of biofuels , bioliquids and biomass fuels should not be produced on undrained peatland or wetland as the cultivation of feedstock on undrained peatland or wetland would result in significant carbon stock loss if the land was further drained for that purpose .


### biomass fuels should be converted into electricity and heat in an efficient way in order to maximise energy security and greenhouse gas savings , as well as to limit emissions of air pollutants and minimise the pressure on limited biomass resources . for this reason , public support to installations with a fuel capacity equal to or exceeding 20 mw , if needed , should only be given to highly efficient combined power and heat installations as defined article 2 of directive 2012 / 27 / eu . existing support schemes for biomass - based electricity should however be allowed until their due end date for all biomass installations . in addition electricity produced from biomass in new installations with a fuel capacity equal to or exceeding 20 mw should only count towards renewable energy targets and obligations in the case of highly efficient combined power and heat installations . in accordance with state aid rules , member states should however be allowed to grant public support for the production of renewables to installations , and count the electricity they produce towards renewable energy targets and obligations , in order to avoid an increased reliance on fossil fuels with higher climate and environmental impacts where , after exhausting all technical and economic possibilities to install highly efficient combined heat and power biomass installations , member states would face a substantiated risk to security of supply of electricity . ### biomass fuels should be converted into electricity and heat in an efficient way that leads to a substantial reduction of emissions throughout the entire biomass production chain in order to maximise energy security and greenhouse gas savings , as well as to limit emissions of air pollutants and minimise the pressure on limited biomass resources . throughout the biomass production process , biodiversity as well as air , soil and water quality should be maintained or strengthened , while indirect change of land - use and its consequences are prevented or limited . for this reason , public support to installations with a fuel capacity equal to or exceeding 20 mw , if needed , should only be given to highly efficient combined power and heat installations as defined article 2 of directive 2012 / 27 / eu . existing support schemes for biomass - based electricity should however be allowed until their due end date for all biomass installations . in addition electricity produced from biomass in new installations with a fuel capacity equal to or exceeding 20 mw should only count towards renewable energy targets and obligations in the case of highly efficient combined power and heat installations .


### it is necessary to lay down clear rules for the calculation of greenhouse gas emission savings from biofuels , bioliquids and biomass fuels and their fossil fuel comparators . ### it is necessary to lay down clear rules based on objective and non - discriminatory criteria , for the calculation of greenhouse gas emission savings from biofuels , bioliquids and biomass fuels and their fossil fuel comparators .


### global demand for agricultural commodities is growing . part of that increased demand will be met through an increase in the amount of land devoted to agriculture . the restoration of land that has been severely degraded and therefore cannot be used , in its present state , for agricultural purposes is a way of increasing the amount of land available for cultivation . the sustainability scheme should promote the use of restored degraded land because the promotion of biofuels , bioliquids and biomass fuels will contribute to the growth in demand for agricultural commodities . ### global demand for agricultural commodities is growing . part of that increased demand will be met through an increase in the amount of land devoted to agriculture . the restoration of land that has been severely degraded and therefore cannot be used , in its present state , for agricultural purposes is a way of increasing the amount of land available for cultivation . the sustainability scheme should promote the use of restored degraded land because the promotion of biofuels , bioliquids and biomass fuels will contribute to the growth in demand for agricultural commodities , which may result in indirect land - use change emissions .


### this directive establishes a common framework for the promotion of energy from renewable sources . it sets a binding union target for the overall share of energy from renewable sources in gross final consumption of energy in 2030 . it also lays down rules on financial support to electricity produced from renewable sources , self - consumption of renewable electricity , and renewable energy use in the heating and cooling and transport sectors , regional cooperation between member states and with third countries , guarantees of origin , administrative procedures and information and training . it establishes sustainability and greenhouse gas emissions saving criteria for biofuels , bioliquids and biomass fuels . ### this directive establishes a common framework for the promotion of energy from renewable sources . it sets a binding union target to be distributed as binding mandatory national targets for the overall share of energy from renewable sources in gross final consumption of energy in 2030 and for the share of energy from renewable sources in transport . it also lays down rules on financial support to electricity produced from renewable sources , self - consumption of renewable electricity , and renewable energy use in the heating and cooling and transport sectors , regional cooperation between member states and with third countries , guarantees of origin , administrative procedures and information and training . it establishes sustainability and greenhouse gas emissions saving criteria for biofuels , bioliquids and biomass fuels .


### for the calculation of the denominator , that is the energy content of road and rail transport fuels supplied for consumption or use on the market , petrol , diesel , natural gas , biofuels , biogas , renewable liquid and gaseous transport fuels of non - biological origin , waste - based fossil fuels and electricity , shall be taken into account ; ### for the calculation of the denominator , that is the energy content of road and rail transport fuels supplied for consumption or use on the market , petrol , diesel , natural gas , biofuels , biogas , renewable liquid and gaseous transport fuels of non - biological origin and electricity , shall be taken into account ;


### the share of renewable energy in liquid and gaseous transport fuels shall be determined on the basis of the share of renewable energy in the total energy input used for the production of the fuel . ### the share of renewable energy in liquid and gaseous transport fuels and advanced conventional fuels shall be determined on the basis of the share of renewable energy in the total energy input used for the production of the fuel . the total amount of renewable hydrogen as a feedstock in fuel refining should contribute to the policy aims of energy diversification and the decarbonisation of transport .


### by 31 december 2025 , in the context of the biennial assessment of progress made pursuant to regulation [ governance ] , the commission shall assess whether the obligation laid down in paragraph 1 effectively stimulates innovation and promotes greenhouse gas savings in the transport sector , and whether the applicable greenhouse gas savings requirements for biofuels and biogas are appropriate . the commission shall , if appropriate , present a proposal to modify the obligation laid down in paragraph 1 . ### by 31 december 2025 , unless the latest technological developments or scientific evidence require an earlier adjustment of the obligation laid down in paragraph 1 , in the context of the biennial assessment of progress made pursuant to regulation [ governance ] , the commission shall assess whether the obligation effectively stimulates innovation and promotes greenhouse gas savings in the transport sector , and whether the applicable greenhouse gas savings requirements for biofuels and biogas are appropriate the commission shall , if appropriate , present a proposal to modify the obligation laid down in paragraph 1 .


### by 31 december 2025 , in the context of the biennial assessment of progress made pursuant to regulation [ governance ] , the commission shall assess whether the obligation laid down in paragraph 1 effectively stimulates innovation and promotes greenhouse gas savings in the transport sector , and whether the applicable greenhouse gas savings requirements for biofuels and biogas are appropriate . the commission shall , if appropriate , present a proposal to modify the obligation laid down in paragraph 1 . ### by 31 december 2025 , in the context of the biennial assessment of progress made pursuant to regulation [ governance ] , the commission shall assess whether the obligation laid down in paragraph 1 effectively stimulates innovation and promotes greenhouse gas savings in the transport sector , and whether the applicable greenhouse gas savings requirements for biofuels and biogas are appropriate . the assessment shall also analyse if the provisions in this article affectively avoids double accounting of renewable energy . the commission shall , if appropriate , present a proposal to modify the obligation laid down in paragraph 1 .


### energy from biofuels , bioliquids and biomass fuels shall be taken into account for the purposes referred to in points , and of this paragraph only if they fulfil the sustainability criteria set out in paragraphs 2 to 6 and the greenhouse gas emissions saving criteria set out in paragraph 7 : ### irrespective of whether the raw materials were cultivated inside or outside the territory of the union , energy from biofuels , bioliquids and biomass fuels shall be taken into account for the purposes referred to in points , and of this paragraph only if they fulfil the sustainability criteria set out in paragraphs 2 to 6 and the greenhouse gas emissions saving criteria set out in paragraph 7 :


### energy from biofuels , bioliquids and biomass fuels shall be taken into account for the purposes referred to in points , and of this paragraph only if they fulfil the sustainability criteria set out in paragraphs 2 to 6 and the greenhouse gas emissions saving criteria set out in paragraph 7 : ### energy from biofuels , bioliquids and biomass fuels shall be taken into account for the purposes referred to in points , and of this paragraph only in line with the conditions set out in state aid guidelines and only if they fulfil the sustainability criteria set out in paragraphs 2 to 6 and the greenhouse gas emissions saving criteria set out in paragraph 7 :


### biofuels , bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in points , and of paragraph 1 shall not be made from raw material obtained from land that was peatland in january 2008 . ### biofuels , bioliquids and biomass fuels produced from forest and agricultural biomass taken into account for the purposes referred to in points , and of paragraph 1 shall not be made from raw material obtained from land that was peatland in january 2008 .


### biofuels , bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in points , and of paragraph 1 shall not be made from raw material obtained from land that was peatland in january 2008 . ### biofuels , bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in points , and of paragraph 1 shall not be made from raw material obtained from land that was peatland in january 2008 , unless verifiable evidence is provided that the cultivation and harvesting of raw material does not involve drainage of previously undrained soil .


### biofuels , bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in points , and of paragraph 1 shall not be made from raw material obtained from land that was peatland in january 2008 . ### biofuels , bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in points , and of paragraph 1 shall not be made from raw material obtained from land that was peatland in january 2008 unless evidence is provided that the cultivation and harvesting of that raw material does not involve drainage of previously undrained soil .


### the impacts of forest harvesting on soil quality and biodiversity are minimised ; and ### harvesting is carried out in a way that takes into account the maintenance of soil quality and biodiversity with the aim of minimizing negative impacts ; and


### the impacts of forest harvesting on soil quality and biodiversity are minimised ; and ### harvesting is carried out considering the maintenance of soil quality and biodiversity ;


### when evidence referred to in the first subparagraph is not available , the biofuels , bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in points , and of paragraph 1 if management systems are in place at forest holding level to ensure that : ### when evidence referred to in the first subparagraph is not available , the biofuels , bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in points , and of paragraph 1 if additional information of compliance and forest management practices are provided on the supply base level to ensure that :


### when evidence referred to in the first subparagraph is not available , the biofuels , bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in points , and of paragraph 1 if management systems are in place at forest holding level to ensure that : ### when evidence referred to in the first subparagraph is not available , the biofuels , bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in points , and of paragraph 1 if management systems are in place at supply base level to ensure that :


### impacts of forest harvesting on soil quality and biodiversity are minimised ; ### harvesting is carried out in a way that takes into account the maintenance of soil quality and biodiversity with the aim of minimizing negative impacts ;


### impacts of forest harvesting on soil quality and biodiversity are minimised ; ### harvesting is carried out taking into account the maintenance of soil quality and biodiversity ;


### the obligations laid down in this paragraph shall apply whether the biofuels , bioliquids , and biomass fuels are produced within the union or imported . ### the obligations laid down in this paragraph shall apply whether the biofuels , bioliquids , and biomass fuels are produced within the union or imported . when the biofuels , bioliquids and biomass fuels are produced outside of the union or imported , their geographic origin shall be made available .


### in order to ensure that compliance with the sustainability and greenhouse gas emissions saving criteria is verified in an efficient and harmonised manner and in particular to prevent fraud , the commission may specify detailed implementing rules , including adequate standards of reliability , transparency and independent auditing and require all voluntary schemes to apply those standards . when specifying these standards , the commission shall pay special attention to the need to minimize administrative burden . this shall be done by means of implementing acts adopted in accordance with the examination procedure referred to in article 31 . such acts shall set a time frame by which voluntary schemes need to implement the standards . the commission may repeal decisions recognising voluntary schemes in the event that those schemes fail to implement such standards in the time frame provided for . ### in order to ensure that compliance with the sustainability and greenhouse gas emissions saving criteria is verified in an efficient and harmonised manner and in particular to prevent fraud , the commission may , after the consultation of experts , specify detailed implementing rules , including adequate standards of reliability , transparency and independent auditing and require all voluntary schemes to apply those standards . when specifying these standards , the commission shall pay special attention to the need to minimize administrative burden . this shall be done by means of implementing acts adopted in accordance with the examination procedure referred to in article 31 . such acts shall set a time frame by which voluntary schemes need to implement the standards . the commission may repeal decisions recognising voluntary schemes in the event that those schemes fail to implement such standards in the time frame provided for .


### the commission shall monitor the origin of biofuels , bioliquids and biomass fuels consumed in the union and the impact of their production , including impact as a result of displacement , on land use in the union and the main third countries of supply . such monitoring shall be based on member states ' integrated national energy and climate plans and corresponding progress reports required in articles 3 , 15 and 18 of regulation [ governance ] , and those of relevant third countries , intergovernmental organisations , scientific studies and any other relevant pieces of information . the commission shall also monitor the commodity price changes associated with the use of biomass for energy and any associated positive and negative effects on food security . ### the commission shall monitor the origin of biofuels , bioliquids and biomass fuels consumed in the union and the impact of their production , including impact as a result of displacement , on land use in the union and the main third countries of supply . such monitoring shall be based on member states ' integrated national energy and climate plans and corresponding progress reports required in articles 3 , 15 and 18 of regulation [ governance ] , and those of relevant third countries , intergovernmental organisations , scientific studies , satellite based data and any other relevant pieces of information . the commission shall also monitor the commodity price changes associated with the use of biomass for energy and any associated positive and negative effects on food security .


### the commission shall maintain a dialogue and exchange information with third countries and biofuel , bioliquid and biomass fuel producers , consumer organisations and civil society concerning the general implementation of the measures in this directive relating to biofuels , bioliquids and biomass fuels . it shall , within that framework , pay particular attention to the impact that biofuel and bioliquid production may have on food prices . ### the commission shall maintain a dialogue and exchange information with third countries and biofuel , bioliquid and biomass fuel producers , consumer organisations and civil society concerning the general implementation of the measures in this directive relating to biofuels , bioliquids and biomass fuels . it shall , within that framework , pay particular attention to the impact that biofuel , bioliquid and biomass production may have on food prices .


### this proposal shall take into account the experience of the implementation of this directive , including its sustainability and greenhouse gas saving criteria , and technological developments in energy from renewable sources . ### this proposal shall take into account the experience of the implementation of this directive , including its sustainability and greenhouse gas saving criteria , and technological and scientific developments in energy from renewable sources .


### calendar year 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 ### minimum share 7 . 0% 6 . 7% 6 . 4% 6 . 1% 5 . 8% 5 . 4% 5 . 0% 4 . 6% 4 . 2% 3 . 8%


### the platform shall be composed of : ### the platform shall be composed of balanced representation from :


### representatives of the cross - industry social partners at union level , as well as social partners in sectors with a high incidence of undeclared work , ### representatives of the cross - industry social partners at union level , as well as social partners in sectors with a high incidence of undeclared work , including european women ' s associations ,


### each member state shall appoint one single point of contact as a member of the platform . they may also appoint one alternate member . ### each member state shall appoint one single point of contact as a member of the platform . they may also appoint one alternate member . both appointments shall respect the gender balance .


### representatives of the social partners at cross - industry level , as well as from sectors with high incidence of undeclared work may attend meetings of the platform as observers , according to the procedures determined by their organisations . ### representatives of the social partners at cross - industry level , women ' s associations representing sectors with high incidence of undeclared work may attend meetings of the platform as observers , according to the procedures determined by their organisations .


### a maximum of 8 observers representing social partners at cross - industry level , ### a maximum of 8 observers ensuring balanced representation of social partners at cross - industry level ,


### a maximum of 10 observers representing social partners in sectors with a high incidence of undeclared work . ### a maximum of 10 observers ensuring balanced representation of social partners in sectors with a high incidence of undeclared work .


### a two - year work programme of the platform setting out , inter alia , its detailed tasks and regular reports of the platform in every two years , ### a two - year work programme of the platform setting out , inter alia , its detailed tasks and regular reports of the platform in every two years , the drafting of which shall take account of the gender perspective ,


### the establishment of working groups to examine issues specified in work programmes of the platform . such working groups shall be dissolved as soon as their mandates are fulfilled . ### the establishment of working groups , which must ensure balanced representation , to examine issues specified in the work programmes of the platform . such working groups shall be dissolved as soon as their mandates are fulfilled .


### the policy objectives of this programme will also be addressed as eligible areas for financing and investment operations through financial instruments and budgetary guarantee of the investeu fund , in particular under its sustainable infrastructure and research , innovation and digitisation policy windows . financial support should be used to address market failures or sub - optimal investment situations , in a proportionate manner and actions should not duplicate or crowd out private financing or distort competition in the internal market . actions should have a clear european added value . ### the policy objectives of this programme will also be addressed as eligible areas for financing and investment operations through financial instruments and budgetary guarantee of the investeu fund , in particular under its sustainable infrastructure and research , innovation and digitisation policy windows . financial support should be used to boost investment by addressing market failures or sub - optimal investment situations , in a proportionate manner and actions should not duplicate or crowd out private financing or distort competition in the internal market . actions should have a clear european added value .


### maximise the socio - economic benefits , including by promoting the widest possible use of the data , information and services provided by the programme ' s components ; ### maximise the socio - economic benefits , including by promoting and ensuring the widest possible use of the data , information and services provided by the programme ' s components ;


### the commission shall promote and ensure the uptake and use of the data and services provided by the programme ' s components in the public and private sectors , including by supporting appropriate development of those services and by fostering a stable long - term environment . it shall develop synergies between the applications of the various components of the programme . it shall ensure complementarity , consistency , synergies and links between the programme and other union actions and programmes . ### the commission shall promote and ensure the uptake and use of the data and services provided by the programme ' s components in the public and private sectors , including by supporting appropriate development of those services and , where necessary , the development of the corresponding standards at eu level and by fostering a stable long - term environment . it shall develop synergies between the applications of the various components of the programme . it shall ensure complementarity , consistency , synergies and links between the programme and other union actions and programmes , including , where appropriate , by ensuring the compatibility and the interoperability between those services and projects financed by other union actions and programmes .


### the performance reporting system shall ensure that data for monitoring programme implementation and results are collected efficiently , effectively , and in a timely manner . to that end , proportionate reporting requirements shall be imposed on recipients of union funds and , where relevant , member states . ### the performance reporting system shall ensure that data for monitoring programme implementation and results are suitable for an in - depth analysis of the progress achieved and the difficulties encountered and are collected efficiently , effectively , and in a timely manner . to that end , proportionate reporting requirements shall be imposed on recipients of union funds and , where relevant , member states .


### the commission shall carry out evaluations of the programme in a timely manner to feed into the decision - making process . ### the commission shall carry out evaluations of the programme in a timely manner to feed into the decision - making process . the evaluations shall also provide for a qualitative assessment of the progress towards achieving the general objectives set out in article 4 .


### in recent years , the challenge posed by corporate income tax avoidance has increased considerably and has become a major focus of concern within the union and globally . the european council in its conclusions of 18 december 2014 acknowledged the urgent need to advance efforts in the fight against tax avoidance both at global and union level . the commission in its communications entitled ' commission work programme 2016 - no time for business as usual ' 16 and ' commission work programme 2015 - a new start ' 17 identified as a priority the need to move to a system whereby the country in which profits are generated is also the country of taxation . the commission also identified as a priority the need to respond to our societies ' call for fairness and tax transparency . __________________ 16 com 610 final of 27 october 2015 . 17 com 910 final of 16 december 2014 . ### transparency is essential for ensuring the well - functioning of the single market . in recent years , the challenge posed by corporate income tax avoidance has increased considerably and has become a major focus of concern within the union and globally . the european council in its conclusions of 18 december 2014 acknowledged the urgent need to advance efforts in the fight against tax avoidance both at global and union level . the commission in its communications entitled ' commission work programme 2016 - no time for business as usual ' 16 and ' commission work programme 2015 - a new start ' 17 identified as a priority the need to move to a system whereby the country in which profits are generated is also the country of taxation . the commission also identified as a priority the need to respond to european citizens ' call for transparency and therefore act as a reference model for other countries . it is essential that transparency take into account reciprocity with competitors . __________________ 16 com 610 final of 27 october 2015 . 17 com 910 final of 16 december 2014 .


### the european parliament in its resolution of 16 december 2015 on bringing transparency , coordination and convergence to corporate tax policies in the union18 acknowledged that increased transparency in the area of corporate taxation can improve tax collection , make the work of tax authorities more efficient and ensure increased public trust and confidence in tax systems and governments . __________________ 18 2015 / 2010 ### the european parliament in its resolution of 16 december 2015 on bringing transparency , coordination and convergence to corporate tax policies in the union18 acknowledged that increased transparency in the area of corporate taxation can improve tax collection , make the work of tax authorities more efficient , ensure increased public trust and confidence in tax systems and governments and improve investment decision - making based on more accurate risk profiles of companies . __________________ 18 2015 / 2010


### in order to ensure a level of detail that enables citizens to better assess the contribution of multinational undertakings to welfare in each member state , the information should be broken down by member state . moreover , information concerning the operations of multinational enterprises should also be shown with a high level of detail as regards certain tax jurisdictions which pose particular challenges . for all other third country operations , the information should be given in an aggregate number . ### in order to ensure a level of detail that enables citizens to better assess the contribution of multinational undertakings to welfare in each member state , only key information , which does not act as an obstacle towards the undertaking ' s competitiveness , should be broken down by member state . moreover , information concerning the operations of multinational enterprises should also be shown with a high level of detail as regards certain tax jurisdictions which pose particular challenges . for all other third country operations , the information should be given in an aggregate number in order to ensure the proportionality of this proposal and its reasonable feasibility .


### to ensure that cases of non - compliance are disclosed to the public , statutory auditor or audit firm should check whether the report on income tax information has been submitted and presented in accordance with the requirements of this directive and made accessible on the relevant undertaking’s website or on the website of an affiliated undertaking . ### to ensure that cases of non - compliance are disclosed to the public , statutory auditor or audit firm should check whether the report on income tax information has been submitted and presented in accordance with the requirements of this directive and made accessible on the relevant undertaking’s website or on the website of an affiliated undertaking . cases of infringements by undertakings and branches to the reporting on income tax information , giving rise to penalties by member states , in conformity with article 51 of directive 2013 / 34 / eu , should be reported in a public registry managed by the european commission .


### the commission shall report on the compliance with and the impact of the reporting obligations set out in articles 48a to 48f . the report shall include an evaluation of whether the report on income tax information delivers appropriate and proportionate results , taking into account the need to ensure a sufficient level of transparency and the need for a competitive environment for undertakings . ### the commission shall report on the compliance with and the impact of the reporting obligations set out in articles 48a to 48f . the report shall include an evaluation of whether the report on income tax information delivers appropriate and proportionate results , and assess cost - benefits of lowering the consolidated net turnover threshold beyond which undertakings and branches are required to report on income tax information as well as evaluating the possible necessity to take further complementary measures , taking into account the need to ensure a sufficient level of transparency , the need for preserving and ensuring a competitive environment for undertakings and private investment .


### member states shall provide for penalties applicable to infringements of the national provisions adopted in accordance with this directive and shall take all the measures necessary to ensure that those penalties are enforced . the penalties provided for shall be effective , proportionate and dissuasive . ’ ### in article 51 , paragraph 1 is replaced by the following : member states shall ensure that undertakings are held liable for the infringement of the national provisions adopted pursuant to this directive . without prejudice to the right of the member states to impose criminal penalties , member states shall designate or establish competent authorities to adopt appropriate administrative measures and impose administrative penalties for the infringement by undertakings of national provisions adopted for the purpose of transposing this directive . member states shall ensure that those administrative measures and penalties are applied and enforced . the administrative measures and penalties shall be effective , proportionate and dissuasive . member states shall provide the commission with the names and other details of the competent authorities responsible for adopting and imposing administrative measures and penalties pursuant to the second paragraph . the competent authorities shall submit an annual report to the commission on their activity in monitoring the application of this directive . ’


### four members with the right to vote representing civil society and food chain interests namely , one from consumers organisations , one from environmental non - governmental organisations , one from farmers organisations and one from industry organisations . those members shall be appointed by the council in consultation with the european parliament on the basis of a list drawn up by the commission which includes more names than there are posts to be filled . the list drawn up by the commission shall be forwarded to the european parliament , together with the relevant background documents . as quickly as possible and within three months of notification , the european parliament may submit its views for consideration to the council , which shall then appoint those members . ### six members with the right to vote representing civil society and food chain interests , namely : one from consumers organisations , one from environmental non - governmental organisations , one from farmers organisations , one from the fisheries industry , one from the aquaculture sector , and one from industry organisations . those members shall be appointed by the council in consultation with the european parliament on the basis of a list drawn up by the commission which includes more names than there are posts to be filled . the list drawn up by the commission shall be forwarded to the european parliament , together with the relevant background documents . as quickly as possible and within three months of notification , the european parliament may submit its views for consideration to the council , which shall then appoint those members .


### after publication of the delegated acts adopted in accordance with the second subparagraph and at the manufacturer ' s request , this regulation shall apply to vehicles of categories m1 , m2 , n1 and n2 as defined in annex ii to directive 2007 / 46 / ec of the european parliament and of the council* with a reference mass exceeding 2 610 kg but with a maximum vehicle mass not exceeding 5 000 kg . ### this regulation shall apply to vehicles of categories m1 , m2 , m3 , n1 and n2 as defined in annex ii to directive 2007 / 46 / ec of the european parliament and of the council* with a reference mass exceeding 2 610 kg but with a maximum vehicle mass not exceeding 7 500 kg .


### one of the core objectives of the capital markets union is to facilitate access to financing on capital markets for smes in the union . as such companies usually need to raise relatively lower amounts than other issuers , the cost of drawing up a prospectus can be disproportionately high and may deter them from offering their securities to the public . at the same time , because of their size and shorter track record , smes might carry a higher investment risk than larger issuers and should disclose sufficient information for investors to take their investment decision . a proper balance should therefore be struck between the cost - efficient access to financial markets and investor protection when calibrating the content of a prospectus applying to smes and a specific disclosure regime should therefore be developed for smes to achieve that objective . ### one of the core objectives of the capital markets union is to facilitate access to financing on capital markets for smes in the union . as such companies usually need to raise relatively lower amounts than other issuers , the cost of drawing up a prospectus can be disproportionately high and may deter them from offering their securities to the public . at the same time , because of their size and shorter track record , smes might carry a higher investment risk than larger issuers and should disclose sufficient information for investors to take their investment decision . similarly , mid - cap enterprises would benefit from an easier access to capital markets funding in order to be able to grow and reach their full potential and should be able to raise funds at costs that are not disproportionately high . a proper balance should therefore be struck between the cost - efficient access to financial markets and investor protection when calibrating the content of an eu growth prospectus applying to smes and mid - cap enterprises and a specific disclosure regime should therefore be developed for smes and mid - cap enterprises to achieve that objective .


### the minimum information required to be disclosed by smes under the specific disclosure regime should be calibrated in a way that focuses on information that is material and relevant for companies of such size and their investors , and should aim at ensuring proportionality between the size of the company and its fundraising needs , on the one hand , and the cost of producing a prospectus , on the other hand . in order to ensure smes can draw up prospectuses without incurring costs that are not proportionate to their size , and thus the size of their fundraising , the specific disclosure regime for smes should be more flexible than that applying to companies on regulated markets to the extent compatible with ensuring that the key information necessary to the investors is disclosed . ### the reduced information required to be disclosed by smes and mid - cap enterprises under the proportionate disclosure regime for eu growth prospectuses should be calibrated in a way that focuses on information that is material and relevant for companies of such size and their investors , and should aim at ensuring proportionality between the size of the company and its fundraising needs , on the one hand , and the cost of producing a prospectus , on the other hand . in order to ensure smes and mid - cap enterprises can draw up prospectuses without incurring costs that are not proportionate to their size , and thus the size of their fundraising , the eu growth prospectus regime should be more flexible than the regime which applies to companies on regulated markets to the extent compatible with ensuring that the key information necessary to the investors is disclosed . when setting out the details of the proportionate disclosure regime for eu growth prospectuses , the commission should take into account the need to facilitate access to capital markets for smes and mid - cap enterprises while ensuring investor confidence in investing in such companies , the need to minimise costs and burden for smes and mid - cap enterprises , the need to elicit specific types of information of special relevance to smes and mid - cap enterprises , the size of the issuer and how long it has been operating , the various types and characteristics of offers , and the various types of information needed by investors relating to the different types of securities .


### an introduction containing warnings ; ### an introduction containing warnings , including the extent to which investors can lose their investment in a worst case scenario ;


### under a sub - section titled ' what are the key risks that are specific to the securities ? ' a brief description of no more than five of the most material risk factors specific to the securities , contained in the category of highest materiality according to article 16 . ### under a sub - section titled ' what are the key risks that are specific to the securities ? ' a brief description of the most material risk factors specific to the securities .


### the risk factors featured in a prospectus shall be limited to risks which are specific to the issuer and / or the securities and are material for taking an informed investment decision , as corroborated by the content of the registration document and the securities note . they shall be allocated across a maximum of three distinct categories which shall differentiate them by their relative materiality based on the issuer ' s assessment of the probability of their occurrence and the expected magnitude of their negative impact . ### in the context of securities transactions , the risk factors featured in a prospectus shall be limited to risks which are both material and specific to the issuer and / or the securities for taking an informed investment decision , as corroborated by the content of the registration document and the securities note . those risks may be allocated according to the type of risk .


### natural mineral resources in conflict - affected or high risk areas &#8722 ; although holding great potential for development &#8211 ; can be a cause of dispute where their revenues are fuelling the outbreak or continuation of violent conflict , undermining national endeavours towards development , good governance and the rule of law . in these areas , breaking the nexus between conflict and illegal exploitation of minerals is critical to peace and stability . ### natural mineral resources in conflict - affected or high risk areas &#8722 ; although holding great potential for development when managed sustainably &#8211 ; can be a cause of dispute where their revenues are fuelling the outbreak or continuation of violent conflict , undermining national endeavours towards development , good governance and the rule of law . in these areas , breaking the nexus between conflict and illegal exploitation of minerals is critical to peace and stability .


### natural mineral resources in conflict - affected or high risk areas &#8722 ; although holding great potential for development &#8211 ; can be a cause of dispute where their revenues are fuelling the outbreak or continuation of violent conflict , undermining national endeavours towards development , good governance and the rule of law . in these areas , breaking the nexus between conflict and illegal exploitation of minerals is critical to peace and stability . ### natural mineral resources in conflict - affected or high risk areas &#8722 ; although holding great potential for development &#8211 ; are a cause of dispute and their revenues are fuelling the outbreak or continuation of violent conflict , undermining national endeavours towards development , good governance and the rule of law . in these areas , breaking the nexus between conflict and illegal exploitation of minerals is critical to peace and stability .


### on 7 october 2010 , the european parliament passed a resolution calling for the union to legislate along the lines of the us ' conflict minerals’ law alias section 1502 of the dodd - frank wall street reform and consumer protection act ; and the commission announced in its communications of 20119 and 201210 its intention to explore ways of improving transparency throughout the supply chain , including aspects of due diligence . in the latter communication and in line with the commitment it had made at the may 2011 oecd ministerial council , the commission also advocated greater support for and use of the oecd guidelines for multinational enterprises , and of the oecd due diligence guidance – even outside the oecd membership . __________________ 10 trade , growth and development , com 22 final . ### in its resolutions of 7 october 20109a , of 8 march 20119b , of 5 july 20119c and of 26 february 20149d , the european parliament called for the union to legislate along the lines of the us ‘ conflict minerals’ law alias section 1502 of the dodd - frank wall street reform and consumer protection act ; and the commission announced in its communications of 20119 and 201210 its intention to explore ways of improving transparency throughout the supply chain , including aspects of due diligence . in the latter communication and in line with the commitment it had made at the may 2011 oecd ministerial council , the commission also advocated greater support for and use of the oecd guidelines for multinational enterprises , and of the oecd due diligence guidance – even outside the oecd membership . _____________ 9a european parliament resolution of 7 october 2010 on failures in protection of human rights and justice in the democratic republic of congo . 9b european parliament resolution of 8 march 2011 on tax and development – cooperating with developing countries on promoting good governance in tax matters . 9c european parliament resolution of 5 july 2011 on increasing the impact of eu development policy . 9d european parliament resolution of 26 february 2014 on promoting development through responsible business practices , including the role of extractive industries in developing countries . __________________ 10 trade , growth and development , com 22 final .


### in the context of this regulation , supply chain due diligence is an on - going , proactive and reactive process through which business operators monitor and administer their purchases and sales with a view to ensuring that they do not contribute to conflict and adverse impacts thereof . ### in the context of this regulation , supply chain due diligence is an on - going , proactive and reactive process through which business operators monitor and administer their purchases and sales with a view to ensuring that they do not contribute to conflict and adverse impacts thereof , both directly in the mining sector and indirectly in the wider communities .


### in the context of this regulation , supply chain due diligence is an on - going , proactive and reactive process through which business operators monitor and administer their purchases and sales with a view to ensuring that they do not contribute to conflict and adverse impacts thereof . ### in the context of this regulation , and in accordance with the oecd guidance , supply chain due diligence is an on - going , proactive and reactive process through which business operators monitor and administer their purchases and sales upstream and downstream of the supply chain with a view to ensuring that they do not give rise to human rights abuses and that they do not contribute to conflict and adverse impacts thereof .


### smelters and refiners are an important point in global mineral supply chains as they are typically the last stage in which due diligence can effectively be assured by collecting , disclosing and verifying information on the mineral’s origin and chain of custody . after this stage of transformation it is often considered unfeasible to trace back the origins of minerals . a union list of responsible smelters and refiners could therefore provide transparency and certainty to downstream companies as regards supply chain due diligence practices . ### smelters and refiners are an important point in global mineral supply chains as they are typically better placed to collect , disclose and verify information on the mineral’s origin and chain of custody . a union list of responsible smelters and refiners could therefore provide transparency and certainty to downstream companies , which themselves must comply , depending on their position in the supply chain , with due diligence practices as defined in this regulation and the oecd guidance .


### the member state competent authorities are responsible to ensure the uniform compliance of the self - certification of responsible importers by carrying out appropriate ex - post checks so as to verify whether the self - certified responsible importers of the minerals and / or metals within the scope of the regulation comply with the supply chain due diligence obligations . records of such checks should be kept for at least 5 years . member states are responsible to lay down the rules applicable to infringements of the provisions of this regulation . ### the member state competent authorities are responsible to ensure the uniform compliance of the certification of responsible importers by carrying out appropriate ex - post checks so as to verify whether the certified responsible importers of the minerals and / or metals within the scope of the regulation comply with the supply chain due diligence obligations . records of such checks should be kept for at least 5 years . the commission is responsible to lay down the rules applicable to infringements of the provisions of this regulation and to notify those rules to the member states .


### ' conflict - affected and high - risk areas ' means areas in a state of armed conflict , fragile post - conflict as well as areas witnessing weak or non - existent governance and security , such as failed states , and widespread and systematic violations of international law , including human rights abuses ; ### ‘ conflict - affected and high - risk areas’ are identified by the presence of armed conflict , widespread violence or other risks of harm to people . there are several types of armed conflict : international or non - international , wars of liberation , insurgencies , etc . ; high - risk areas are characterised by political instability or repression , institutional weakness , insecurity , collapse of civil infrastructure and widespread violence , and also widespread human rights abuses and violations of national or international law .


### ' supply chain due diligence ' refers to the obligations of responsible importers of tin , tantalum and tungsten , their ores , and gold in relation to their management systems , risk management , third - party audits and disclosure of information with a view to identifying and addressing actual and potential risks linked to conflict - affected and high risk - areas to prevent or mitigate adverse impacts associated with their sourcing activities ; ### ‘ supply chain due diligence’ refers to the obligations of responsible importers of minerals and metals falling within the scope of this regulation and the oecd guidance in relation to their management systems , risk management , third - party audits and disclosure of information with a view to identifying actual and potential risks linked to conflict - affected and high risk - areas to prevent or mitigate adverse impacts associated with their sourcing activities and ensuring that the latter do not contribute to the illegal trade in minerals and the funding of conflicts and do not give rise to human rights abuses ;


### adopt and clearly communicate to suppliers and the public its supply chain policy for the minerals and metals potentially originating from conflict - affected and high - risk areas , ### adopt and clearly and systematically communicate to suppliers and the public its supply chain policy for the minerals and metals potentially originating from conflict - affected and high - risk areas ,


### the commission shall update the information included in the list in a timely manner . the commission shall remove from the list the names of the smelters and refiners that are no longer recognised as responsible importers by member states in accordance with article 14 , or the names of the smelters and refiners in the supply chain of the no longer recognised responsible importers . ### the commission shall update the information included in the list in a timely manner . every six months , the commission shall remove from the list the names of the importers that are no longer recognised as responsible importers by member states in accordance with article 14 , or the names of the smelters and refiners in the supply chain of the no longer recognised responsible importers .


### in case of an infringement of the provisions of this regulation , the competent authorities of member states shall issue a notice of remedial action to be taken by the responsible importer . ### in case of an infringement of the provisions of this regulation , the competent authorities of member states shall notify the responsible importer of the remedial action to be taken by him .


### by 1 august 2021 and every two years thereafter , the commission shall present to the european parliament and to the council a comprehensive , quantitative and qualitative report on the activities under this regulation and regulation no 1309 / 2013 in the previous two years . the report shall focus mainly on the results achieved by the egf and shall in particular contain information relating to applications submitted , decisions adopted , measures funded , including statistics on the indicators set out in the annex , and the complementarity of such measures with measures funded by other union funds , in particular esf + , and information relating to the winding - up of financial contributions made and shall also document those applications that have been rejected or reduced owing to a lack of sufficient appropriations or to non - eligibility . ### by 1 august 2021 and every two years thereafter , the commission shall present to the european parliament and to the council a comprehensive , quantitative and qualitative report on the activities under this regulation and regulation no 1309 / 2013 in the previous two years . the report shall focus mainly on the performance and results against the objectives set achieved by the egf and shall in particular contain information relating to sound financial management , applications submitted , decisions adopted , measures funded , including statistics on the indicators set out in the annex , and the complementarity of such measures with measures funded by other union funds , in particular esf + , and information relating to the winding - up of financial contributions made and shall also document those applications that have been rejected or reduced owing to a lack of sufficient appropriations or to non - eligibility .


### every four years the commission shall carry out on its own initiative and in close cooperation with the member states , an evaluation of the egf financial contributions . ### every four years the commission shall carry out on its own initiative and in close cooperation with the member states , an evaluation of the egf financial contributions . this evaluation shall&#160 ; contain information on&#160 ; performance , european added value&#160 ; and sound financial management .


### growing interdependency between labour markets calls for reinforced cooperation between employment services to bring about freedom of movement for all workers through voluntary and fair labour mobility within the union in accordance with article 46 of the treaty , and therefore a common framework for cooperation should be established between member states and the commission on labour mobility within the union . this framework should bring together job vacancies from across the union and the possibility of applying for those job vacancies , define the provision of related support services to workers and employers and provide for a common approach to share information necessary to facilitate said co - operation . ### growing interdependency between labour markets calls for reinforced cooperation between employment services to bring about freedom of movement for all workers through labour mobility within the union in accordance with article 46 of the treaty , and therefore a common framework for cooperation should be established between member states and the commission on labour mobility within the union . this framework should bring together job , traineeship and apprenticeship vacancies from across the union and the possibility of applying for those vacancies , define the provision of related support services to workers and employers and provide for a common approach to share information necessary to facilitate said co - operation .


### growing interdependency between labour markets calls for reinforced cooperation between employment services to bring about freedom of movement for all workers through voluntary and fair labour mobility within the union in accordance with article 46 of the treaty , and therefore a common framework for cooperation should be established between member states and the commission on labour mobility within the union . this framework should bring together job vacancies from across the union and the possibility of applying for those job vacancies , define the provision of related support services to workers and employers and provide for a common approach to share information necessary to facilitate said co - operation . ### growing interdependency between labour markets and the need for their integration calls for reinforced cooperation between employment services to bring about freedom of movement for all workers through voluntary and fair labour mobility within the union in accordance with article 46 of the treaty , and therefore a common framework for cooperation should be established between member states and the commission on labour mobility across the member states and between the member states and norway , iceland , switzerland and liechtenstein . this framework should bring together job vacancies from across the union and citizens of the union and of those four countries and the possibility of applying for those job vacancies , define the provision of related support services to workers and employers and provide for a common approach to share information necessary to facilitate said co - operation . the union should , in particular , take the necessary measures to guarantee employment opportunities and workers’ rights in general , including as regards third countries participating in the eures network .


### in the ‘ compact for growth and jobs’ , the european council requested to explore the possibility of extending to apprenticeships and traineeships the eures network , apprenticeships and traineeships can be covered under the present regulation , provided that the persons concerned are considered workers with reference to the rights conferred on citizens under article 45 of the treaty . an appropriate exchange of general information on mobility for apprenticeships and traineeships within the union needs to be introduced and adequate assistance to the candidates for those positions should be developed , based on a mechanism for clearance of offers , once such a clearance is deemed feasible in accordance with the appropriate standards and with due respect to the competences of the member states . ### in the ‘ compact for growth and jobs’ , the european council requested to explore the possibility of extending to apprenticeships and traineeships the eures network , apprenticeships and traineeships can be covered under the present regulation , provided that the persons concerned are considered workers with reference to the rights conferred on citizens under articles 45 and 47 of the treaty . an appropriate exchange of general information on mobility for apprenticeships and traineeships within the union needs to be introduced and adequate assistance to the candidates for those positions should be developed , based on a mechanism for clearance of offers , once such a clearance is deemed feasible in accordance with the appropriate standards and with due respect to the competences of the member states .


### the social partners ' participation in the eures network contributes in particular to the analysis of obstacles to mobility as well as the promotion of fair and voluntary labour mobility within the union , including in the cross - border regions . social partners representatives at union level should therefore be involved in the overall governance structure of the eures network , while national employers ' organisations and trade unions may apply to become a eures partner . ### the social partners ' participation in the eures network contributes in particular to the analysis of obstacles to mobility as well as the promotion of fair labour mobility within the union , including in the cross - border regions . social partners representatives at union level should therefore be involved in the structure of the eures network , while national employers ' organisations and trade unions may apply to become a eures partner .


### the legal responsibility for ensuring the intrinsic and technical quality of the information made available to the common it platform , in particular as regards job vacancy data , is with the organisations that make the information available in accordance with the law of and / or within the standards set by the member states . the commission should facilitate cooperation to render possible an early detection of any fraud or abuse related to the exchange of information at european level . ### the legal responsibility for ensuring the intrinsic and technical quality of the information made available to the common it platform , in particular as regards vacancies ' data , is with the organisations that make the information available in accordance with the law of and / or within the standards set by the member states . those organisations should facilitate cooperation , together with the commission , to detect any fraud or abuse related to the exchange of information at union level . all parties involved should ensure the provision of high - quality data .


### a common classification system of skills , competences , qualifications and occupations constitutes one of the most important tools for enabling online job application in the union , it is therefore necessary to develop the cooperation between member states and the european commission in order to achieve interoperability and meaningful automated matching across borders , including by mapping to and from the common to national classification systems . other established european formats and tools for comparability of and transparency on skills and qualifications , such as the european qualifications framework and the single framework for the transparency of qualifications and competences should also be used in this context . ### a common classification system of skills , competences , qualifications and occupations constitutes one of the most important tools for enabling online job application in the union , it is therefore necessary to develop the cooperation between member states and the european commission in order to achieve interoperability and meaningful automated matching across borders , including by mapping to and from the common to national classification systems . other established european formats and tools for comparability of and transparency on skills and qualifications , such as the european qualifications framework and the single framework for the transparency of qualifications and competences could also be used in this context .


### a common approach to the services delivered by the organisations participating in the eures network should be established and the principle of equal treatment of workers and employers seeking assistance on intra - union labour mobility , regardless of their location in the union , should be secured as much as possible , and therefore principles and rules should be established regarding the availability of support services in the territory of the individual member states . this common approach also covers apprenticeships and traineeships considered as work . ### a common approach to the services delivered by the organisations participating in the eures network should be established and the principle of equal treatment of trainees , apprentices and workers , as well as employers seeking assistance on intra - union labour mobility , regardless of their location in the union , should be secured as much as possible , and therefore principles and rules should be established regarding the availability of support services in the territory of the individual member states .


### a wider and more comprehensive choice of assistance on intra - union labour mobility opportunities benefits workers , and it is needed to improve the eures network ' s potential to provide support to workers throughout their entire working life , securing their transitions and careers . ### a wider and more comprehensive choice of assistance on intra - union labour mobility opportunities benefits trainees , apprentices and workers , and it is needed to improve the eures network ' s potential to provide support to jobseekers throughout their working life , securing their transitions and careers .


### support services will help to decrease the obstacles faced by job seekers when exercising their workers ' rights under union law as well as to exploit more efficiently all job opportunities , thus securing better individual employment prospects . ### support services will help to decrease the obstacles faced by job seekers when exercising their rights under union law as well as to exploit more efficiently all traineeship , apprenticeship and job opportunities , thus securing better individual employment prospects .


### a profound understanding of labour demand in terms of occupations , sectors and needs of employers would benefit the right of free movement of workers within the union and therefore support services should include good quality assistance to employers , small and medium sized enterprises in particular . close working relationships between employment services and employers will increase the pool of job vacancies and job matching of suitable candidates , secure pathways for job seekers in particular those in vulnerable groups and improve labour market intelligence . ### a profound understanding of labour demand in terms of matching skills , qualifications , occupations , sectors and needs of employers would benefit the right of free movement of workers within the union and therefore support services should include good quality assistance to employers , small and medium sized enterprises in particular . close working relationships between employment services and employers will increase the pool of vacancies and matching of suitable candidates , secure pathways for job seekers in particular youth and those in vulnerable groups and improve labour market intelligence .


### support services for workers are connected to the exercise of their fundamental freedom of movement as workers under union law , they should be free of charge . however , support services for employers may be subject to a fee , in accordance with national practices . ### support services for jobseekers are connected to the exercise of their fundamental freedom of movement as workers under union law and should be free of charge . however , the support services for employers may be subject to a fee , in accordance with national practices .


### particular attention should be paid to supporting mobility in the cross - border regions for and providing services to frontier workers who are living in one member state and working in another and have to cope with different national practices and legal systems and encounters specific administrative , legal or tax obstacles to mobility . member states may choose to set up specific support structures to facilitate this kind of mobility , such structures should , within the framework of the eures network , address the specific needs for information , guidance , cross - border matching between labour demand and supply and the resulting placements . ### particular attention should be paid to supporting mobility in the cross - border regions for and providing services to frontier jobseekers and workers who are living in one member state and seeking employment or working in another and have to cope with different national practices and legal systems and encounters administrative , legal or tax barriers relating to mobility . member states may choose to set up specific support structures to facilitate this kind of mobility , such structures should , within the framework of the eures network , address the specific needs for information , guidance , cross - border matching between labour demand and supply and the resulting placements . the eures cross - border partnerships should be given particular focus in this respect .


### transparency of labour markets and adequate matching capabilities are pre - conditions for labour mobility within the union . a better balance between labour supply and demand can be achieved through an efficient system at union level for exchanging of information on national and sectoral labour surpluses and shortages that should be set up between member states and the european commission and used as a basis for member states to develop their mobility policies and underpin the practical cooperation within the eures network . ### transparency of labour markets and adequate matching capabilities , including matching of skills and qualifications with labour market needs , are pre - conditions for labour mobility within the union . a better balance between labour supply and demand by better matching skills and jobs can be achieved through an efficient system at union level for exchanging of information on national , regional and sectoral labour supply and demand . such a system should be set up between member states , assisted by the european commission and used as a basis for member states to develop their mobility policies and underpin the practical cooperation within the eures network .


### the sharing of draft activity plans under the programming cycle among member states should enable the national coordination offices , acting on behalf of the member states , together with the european coordination office , to direct the resources of the eures network toward appropriate actions and projects , and thereby steer the development of the eures network as a more result - oriented tool responsive to the needs of workers according to the dynamics of labour markets . ### the sharing of draft activity plans under the programming cycle among member states should enable the national coordination offices , acting on behalf of the member states , together with the european coordination office , to direct the resources of the eures network toward appropriate actions and projects , and thereby steer the development of the eures network as a more result - oriented tool responsive to the needs of jobseekers , trainees , apprentices and workers according to the dynamics of the union labour market .


### the eures partners which are the organisations authorised by member states to provide at national , regional and / or local level support with clearance and / or support services to workers and employers . ### the eures partners which are the organisations authorised by member states to provide at national , regional and / or local level support with clearance or support services to workers and employers .


### the monitoring and evaluation of eures activity and its employment performance , in co - operation with eures members ; ### the monitoring and evaluation of eures activity and its performance , in co - operation with eures members ;


### administrative procedures as regards employment ; ### administrative procedures regarding employment and the take - up of employment ;


### the european coordination office facilitates the collaboration of the eures network with other union information and advisory services and networks . ### the european coordination office facilitates the cooperation between the eures network and other union information and advisory services and networks .


### all job vacancies available with its public employment services as well as those provided by its eures partners ; ### all vacancies available with its public employment services as well as those provided by its eures partners ;


### all job applications and cv ' s available with its public employment services as well as those provided by its eures partners , provided that the workers concerned have consented to making the information also available to the eures portal under the terms defined in paragraph 3 . ### all applications and cv ' s available with its public employment services as well as those provided by its eures partners , provided that the applicants concerned have consented to making the information also available to the eures portal under the terms defined in paragraph 3 .


### the consent of workers referred to in paragraph 1 shall be explicit , unambiguous , freely given , specific and informed . workers shall be able to withdraw at any time their consent and require the deletion or modification of any of all of the data made available . workers shall be able to choose from a number of options to restrict access to their data or to certain attributes . ### the consent referred to in paragraph 1 shall be explicit , unambiguous , freely given , specific and informed . applicants shall be able to withdraw at any time their consent and require the deletion or modification of any of all of the data made available . applicants shall be able to choose from a number of options to restrict access to their data or to certain attributes .


### member states shall ensure that in the internal tools for caseworkers managed by the public employment services all job vacancies , job applications , and cv’s made available on the eures portal shall be available on a par with any national data in those tools . ### member states shall ensure that in the internal tools for caseworkers managed by the public employment services all vacancies and applications , and cv’s made available on the eures portal shall be available on a par with any national data in those tools .


### member states shall seek to develop one - stop shop solutions for the communication towards frontier workers and employers in those cross border regions where the member states concerned together deem it necessary to set up specific co - operation and service structures . ### member states shall seek to develop one - stop shop solutions , including online solutions , for the communication towards frontier workers and employers in those cross border regions where the member states concerned together deem it necessary to set up specific co - operation and service structures .


### the public employment services shall ensure that workers using their services , by making available job applications and / or cv ' s with them , can choose to have those employment services assist those workers with their registration on the eures portal , using the national hub referred to in article 15 . ### the public employment services shall ensure that jobseekers using their services , by making available applications and / or cv ' s with them , can choose to have those employment services assist those jobseekers with their registration on the eures portal , using the national hub referred to in article 15 .


### workers and employers shall have access to general information on how , when and where they can update , revise and withdraw the data concerned . ### jobseekers and employers shall have access to general information on how , when and where they can update , revise and withdraw the data concerned .


### member states shall ensure that workers and employers can gain access to support services at national level ### member states shall ensure that jobseekers and employers can gain access to support services at national level


### support services for workers as set out in articles 20 , 22 and 23 and the assistance with registration on the eures portal referred to in article 17 are free of charge . ### support services for jobseekers , trainees , apprentices and workers as set out in articles 20 , 22 and 23 and the assistance with registration on the eures portal referred to in article 17 are free of charge .


### the eures partners concerned shall clearly indicate to workers and employers the range of support services they provide , where and how those services are accessible and the conditions under which access is provided , using their information channels . that information is published on the eures portal . ### the eures partners concerned shall clearly indicate to jobseekers and employers the range of support services they provide , where and how those services are accessible and the conditions under which access is provided , using their information channels . that information is published on the eures portal .


### member states shall ensure that all workers and employers requesting client services from employment services receive or are made aware of basic information on mobility support available at national level which ### member states shall ensure that all&#160 ; jobseekers , trainees , apprentices , workers and employers requesting client services from employment services receive or are made aware of basic information on mobility support available at national level which


### the eures partners concerned proactively offer all workers seeking employment the opportunity to access the services defined in this article . where appropriate , this offer is repeated during the job search process . ### the eures partners concerned proactively offer people legally entitled to work in the union and seeking employment the opportunity to access the services defined in this article . where appropriate , this offer is repeated during the job search process .


### if workers are interested in further assistance , the eures partners concerned provide information and guidance on individual employment opportunities and in particular offer them the following services : ### if jobseekers are interested in further assistance , the eures partners are encouraged to provide information and guidance on individual employment opportunities , including :


### to provide information and guidance on factors which can facilitate the recruitment of workers and how to support their integration ; ### to provide information and guidance on factors which can facilitate the recruitment of jobseekers and how to support their integration ;


### where requested , to provide information and guidance on the formulation of individual job requirements in a job vacancy understandable to a european audience ; ### where requested , to provide specific information and individual guidance on formulating requirements for vacancies ;


### where requested , to provide assistance on the formulation of the job vacancy in conformity with the european technical standards and formats referred to in articles 14 and 16 ; ### where requested , to provide assistance on the formulation of the vacancy ;


### if workers are interested in further assistance and there is a reasonable likelihood of an intra - eu placement , the eures partners concerned provide further job search assistance , consisting of services such as the selection of suitable vacancies , assistance with drawing up job applications and cv ' s and providing translations and / or obtaining clarifications on specific job vacancies in other member states . ### if jobseekers are interested in further assistance and there is a reasonable likelihood of an intra - eu placement , the eures partners concerned may provide additional services such as the selection of suitable vacancies , assistance with drawing up job applications and cv ' s and providing translations and / or obtaining clarifications on specific vacancies in other member states .


### upon recruitment of a worker in another member state as a result of the services provided in accordance with this article , the eures partners concerned provide the person concerned with the contact details of organisations in the member state of destination which can offer post - recruitment assistance . ### upon recruitment of a jobseeker in another member state as a result of the services provided in accordance with this article , the eures partners concerned provide the person concerned with the contact details of organisations in the member state of destination which can offer post - recruitment assistance .


### upon request of workers , frontier workers and employers , the eures partners concerned shall provide general information on the rights related to social security and undertake to refer those requests for specific information to the competent authorities and , if applicable , other bodies supporting workers exercising their rights in the framework of the freedom of movement . ### eures partners shall be encouraged to provide general information on the rights related to social security or refer those requests for specific information to the competent authorities and , if applicable , other bodies .


### member states should put in place adequate incentives for the application of the waste hierarchy , in particular , by means of financial incentives aimed at achieving the waste prevention and recycling objectives of this directive , such as landfill and incineration charges , pay as you throw schemes , extended producer responsibility schemes and incentives for local authorities . ### member states should put in place adequate incentives for the application of the waste hierarchy , in particular , by means of financial incentives aimed at achieving the waste prevention and recycling objectives of this directive , such as landfill and incineration charges , pay as you throw schemes , extended producer responsibility schemes and incentives for local authorities . in order to contribute to the objectives laid down in this directive , member states should make use of instruments or measures as contained in annex via . member states should take such measures which will help to achieve a high quality of sorted material .


### proper management of hazardous waste still presents a problem in the union , and data on its treatment are partly missing . it is therefore necessary to strengthen record keeping and traceability mechanisms through the establishment of electronic registries for hazardous waste in the member states . electronic data collection should be extended to other types of waste , where appropriate , in order to simplify record - keeping for businesses and administrations and improve the monitoring of waste flows in the union . ### proper management of hazardous waste still presents a problem in the union , and data on its treatment are partly missing . it is therefore necessary to strengthen record keeping and traceability mechanisms through the establishment of electronic registries for hazardous waste in the member states . electronic data collection should be extended to other types of waste , where appropriate , in order to simplify record - keeping for businesses and administrations and improve the monitoring of waste flows in the union . that data should be collected in line with standards and specifications that support open data objectives and should be made available as open data .


### littering has direct detrimental impacts on the environment and the wellbeing of citizens , and high clean - up costs are an unnecessary economic burden for society . the introduction of specific measures in waste management plans and proper enforcement by competent authorities should help eradicate this problem . ### littering has direct detrimental impacts on the environment and the wellbeing of citizens , and high clean - up costs are an unnecessary economic burden for society . littering has to be seen as a societal problem of individual who is handling waste in improper or illegal way . the introduction of specific measures in waste management plans and proper enforcement by competent authorities should help eradicate this problem .


### statistical data reported by member states are essential for the commission to assess compliance with waste legislation across the member states . the quality , reliability and comparability of statistics should be improved by introducing a single entry point for all waste data , deleting obsolete reporting requirements , benchmarking national reporting methodologies and introducing a data quality check report . therefore , when reporting on the achievement of the targets set out in waste legislation , member states shall use the most recent methodology developed by the commission and the national statistical offices of the member states . ### statistical data reported by member states are essential for the commission to assess compliance with waste legislation across the member states . the quality , reliability and comparability of statistics should be improved by introducing a single entry point for all waste data , which should be eurostat , by deleting obsolete reporting requirements , benchmarking national reporting methodologies and introducing a data quality check report . the quality check report should be drawn up in accordance with a harmonised format . when reporting on the achievement of the targets set out in waste legislation , member states shall use the most recent methodology developed by the commission and the national statistical offices of the member states .


### - ensure equal treatment and non - discrimination between producers of products and with regards to small and medium enterprises . ### - ensure equal treatment and non - discrimination between producers of products and waste and recycling operators and with regards to small and medium enterprises .


### are modulated on the basis of the real end - of - life cost of individual products or groups of similar products , notably by taking into account their re - usability and recyclability ; ### are modulated on the basis of the real end - of - life cost of individual products or groups of similar products , by taking into account their re - usability and recyclability ;


### - encourage the setting up of systems promoting reuse activities , including in particular for electrical and electronic equipment , textiles and furniture ; ### - encourage the setting up of systems , including in particular digital informational platforms , promoting reuse activities , including in particular for electrical and electronic equipment , textiles and furniture ;


### measures to combat all forms of littering and to clean up all types of litter . ### measures to combat all forms of littering including in a way of raising awareness among public and to clean up all types of litter while considering littering to be an act of individual handling waste in improper or illegal way .


### the data reported by the member state in accordance with this article shall be accompanied by a quality check report and a report on the measures taken pursuant to article 11a . ### the data reported by the member state in accordance with this article shall be accompanied by a quality check report , which shall be drawn up in accordance with a harmonised format , and a report on the measures taken pursuant to article 11a .