### in order to take account of experience with the implementation of this regulation and of changing geopolitical and other circumstances which place cultural goods at risk , while not impeding trade with third countries disproportionally , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of modifications to the minimum age threshold criterion for the different categories of cultural goods . that delegation should also allow the commission to update the annex following amendments to the combined nomenclature . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level , and that those consultations be conducted in accordance with the principles laid down in the interinstitutional agreement on better law - making of 13 april 201627 . in particular , to ensure equal participation in the preparation of delegated acts , the european parliament and the council receive all documents at the same time as member states ' experts , and their experts systematically have access to meetings of commission expert groups dealing with the preparation of delegated acts . __________________ 27 oj l 123 , 12 . 5 . 2016 , p . 1 . ### in order to take account of experience with the implementation of this regulation and of changing geopolitical and other circumstances which place cultural goods at risk , while not impeding trade with third countries disproportionally , the power to adopt acts in accordance with article 291 of the treaty on the functioning of the european union should be delegated to the commission in respect of modifications to the minimum age threshold criterion for the different categories of cultural goods and political developments or other events which may have an effect on the preservation of cultural goods listed in annex a by updating the list of export countries . that delegation should also allow the commission to update the annexes following amendments to the combined nomenclature . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level , and that those consultations be conducted in accordance with the principles laid down in the interinstitutional agreement on better law - making of 13 april 201627 . in particular , to ensure equal participation in the preparation of implementing acts , the european parliament and the council receive all documents at the same time as member states ' experts , and their experts systematically have access to meetings of commission expert groups dealing with the preparation of implementing acts . __________________ 27 oj l 123 , 12 . 5 . 2016 , p . 1 .


### sufficient time should be provided for the commission to adopt rules implementing this regulation , in particular those regarding the appropriate forms to use to apply for an import licence or to prepare an importer statement . consequently , the application of this regulation should be deferred . ### sufficient time should be provided for the commission to adopt rules implementing this regulation , in particular those regarding the appropriate forms to use to apply for an import licence or an extended description of goods . consequently , the application of this regulation should be deferred .


### the commission is empowered to adopt delegated acts in accordance with article 12 in order to amend the second column of the table in the annex following amendments in the combined nomenclature and to amend the minimum age threshold in the third column of the table in the annex in the light of experience gathered during the implementation of this regulation . ### the commission is empowered to adopt implementing acts in accordance with article 12 in order to amend the second column of the table in the annex following amendments in the combined nomenclature .


### the temporary admission , within the meaning of article 250 of regulation no 952 / 2013 , in the customs territory of the union of cultural goods for educational , scientific and academic research purposes ; ### the temporary admission , within the meaning of article 250 of regulation no 952 / 2013 , in the customs territory of the union of cultural goods for conservation , educational , exhibition , restoration , scientific and academic research purposes ;


### importer statement ### extended description of goods


### the import licence referred to in article 4 or the importer statement referred to in article 5 , as the case may be , shall be submitted to the customs office competent to release the cultural goods for free circulation or for placing them under a special procedure other than transit . ### the import licence referred to in article 4 or the extended description of goods referred to in article 5 , as the case may be , shall be submitted to the customs office competent to release the cultural goods for free circulation or for placing them under a special procedure other than transit .


### with regard to cultural goods requiring the submission of an importer statement to enter the customs territory of the union , the customs authorities shall check whether the importer statement complies with the requirements provided for in or on the basis of article 5 and corresponds to the goods presented . for that purpose , they may require additional information from the declarant and physically examine the cultural goods , including by conducting an expertise . they shall register the importer statement by attributing to it a serial number and a registration date and , upon release of the goods , provide the declarant with a copy of the registered importer statement . ### with regard to cultural goods requiring the submission of an extended description of goods to enter the customs territory of the union , the customs authorities shall check whether the extended description of goods complies with the requirements provided for in or on the basis of article 5 and corresponds to the goods presented . for that purpose , they may require additional information from the declarant and physically examine the cultural goods , including by conducting an expertise . they shall register the extended description of goods by attributing to it a serial number and a registration date and , upon release of the goods , provide the declarant with a copy of the registered extended description of goods .


### an electronic system may be developed for the storage and the exchange of information between the authorities of the member states , in particular regarding importer statements and import licences . ### an electronic system may be developed for the storage and the exchange of information between the authorities of the member states , in particular regarding extended descriptions of goods and import licences .


### reception conditions continue to vary considerably between member states both in terms of how the reception system is organised and in terms of the standards provided to applicants . the persistent problems in ensuring adherence to the reception standards required for a dignified treatment of applicants in some member states has contributed to a disproportionate burden falling on a few member states with generally high reception standards which are then under pressure to reduce their standards . more equal reception standards set at an appropriate level across all member states will contribute to a more dignified treatment and fairer distribution of applicants across the eu . ### reception conditions continue to vary considerably between member states both in terms of how the reception system is organised and in terms of the standards provided to applicants . the variance in the reception standards among member states has contributed to a disproportionate burden falling on a few member states with generally high reception standards . more equal reception standards set at an appropriate and economically realistic level across all member states will contribute to a fairer distribution of applicants across the union thus contributing to the faster processing of applications .


### standard conditions for the reception of applicants that will suffice to ensure them a dignified standard of living and comparable living conditions in all member states should be laid down . the harmonisation of conditions for the reception of applicants should help to limit the secondary movements of applicants influenced by the variety of conditions for their reception . ### conditions for the reception of applicants are determined by the member states . these conditions are not to be harmonised in respect of the principle of subsidiarity . furthermore , diversity in reception conditions is recognised as a result of different priorities within each member states budget .


### harmonised eu rules on the documents to be issued to applicants make it more difficult for applicants to move in an unauthorised manner within the union . it needs to be clarified that member states should only provide applicants with a travel document when serious humanitarian or other imperative reasons arise . the validity of travel documents should also be limited to the purpose and duration needed for the reason for which they are issued . serious humanitarian reasons could for instance be considered when an applicant needs to travel to another state for medical treatment or to visit relatives in particular cases , such as for visits to close relatives who are seriously ill , or to attend marriages or funerals of close relatives . other imperative reasons could include situations where applicants who have been granted access to the labour market are required to perform essential travel for work purposes , where applicants are required to travel as part of study curricula or where minors are travelling with foster families . ### harmonised union rules on the documents to be issued to applicants in order to make it more difficult for applicants to move in an unauthorised manner within the union can only be adopted if permanent border controls are reinstated . it needs to be clarified that member states should only provide applicants with a travel document when serious humanitarian or other imperative reasons arise . the validity of travel documents should also be limited to the purpose and duration needed for the reason for which they are issued . serious humanitarian reasons could for instance be considered when an applicant needs to travel to another state for medical treatment or to visit relatives in particular cases , such as for visits to close relatives who are seriously ill , or to attend marriages or funerals of close relatives . other imperative reasons could include situations where applicants who have been granted access to the labour market are required to perform essential travel for work purposes , where applicants are required to travel as part of study curricula or where minors are travelling with foster families .


### where an applicant has been assigned a specific place of residence but has not complied with this obligation , there needs to be a demonstrated risk that the applicant may abscond in order for the applicant to be detained . in all circumstances , special care must be taken to ensure that the length of the detention is proportionate and that it ends as soon as the obligation put on the applicant has been fulfilled or there are no longer reasons for believing that he or she will not fulfil this obligation . the applicant must also have been made aware of the obligation in question and of the consequences of non - compliance . ### where an applicant has been assigned a specific place of residence but has not complied with this obligation , it should be considered as being an indication that an applicant may abscond , providing the grounds for the applicant to be detained . in all circumstances , special care must be taken to ensure that the length of the detention is proportionate and that it ends as soon as the obligation put on the applicant has been fulfilled or there are no longer reasons for believing that he or she will not fulfil this obligation . the applicant must also have been made aware of the obligation in question and of the consequences of non - compliance .


### an applicant ' s entitlement to material reception conditions under this directive may be curtailed in certain circumstances such as where an applicant has absconded to another member state from the member state where he or she is required to be present . however , member states should in all circumstances ensure access to health care and a dignified standard of living for applicants in line with the charter of fundamental rights of the european union and the united nations convention on the rights of the child , in particular by providing for the applicant ' s subsistence and basic needs both in terms of physical safety and dignity and in terms of interpersonal relationships , with due regard to the inherent vulnerabilities of the person as applicant for international protection and that of his or her family or caretaker . due regard must also be given to applicants with special reception needs . the specific needs of children , in particular with regard to respect for the child ' s right to education and access to healthcare have to be taken into account . when a minor is in a member state other than the one in which he or she is required to be present , member states should provide the minor with access to suitable educational activities pending the transfer to the member state responsible . the specific needs of women applicants who have experienced gender - based harm should be taken into account , including via ensuring access , at different stages of the asylum procedure , to medical care , legal support , and to appropriate trauma counselling and psycho - social care . ### an applicant ' s entitlement to material reception conditions under this directive should be curtailed in certain circumstances such as where an applicant has absconded to another member state from the member state where he or she is required to be present . however , member states should in all circumstances ensure access to emergency health care for applicants . due regard must also be given to applicants with special reception needs . when a minor is in a member state other than the one in which he or she is required to be present , member states should provide the minor with access to suitable activities pending the transfer to the member state responsible . the specific needs of women applicants who have experienced gender - based harm should be taken into account .


### to ensure that the material reception conditions provided to applicants comply with the principles set out in this directive , it is necessary to further clarify the nature of those conditions , including not only housing , food and clothing but also essential non - food items such as sanitary items . it is also necessary that member states determine the level of material reception conditions provided in the form of financial allowances or vouchers on the basis of relevant references to ensure adequate standards of living for nationals , such as minimum income benefits , minimum wages , minimum pensions , unemployment benefits and social assistance benefits . that does not mean that the amount granted should be the same as for nationals . member states may grant less favourable treatment to applicants than to nationals as specified in this directive . ### to ensure that the material reception conditions provided to applicants comply with the principles set out in this directive , it is necessary to further clarify the nature of those conditions , including not only housing , food and clothing but also essential non - food items such as sanitary items . it is also necessary that member states determine the level of material reception conditions provided in the form of financial allowances or vouchers and the possible variation thereof on the basis of relevant references . that does not mean that the amount granted should be the same as for nationals . member states may grant less but not more favourable treatment to applicants than to nationals as specified in this directive .


### in order to restrict the possibility of abuse of the reception system , member states should be able to provide material reception conditions only to the extent applicants do not have sufficient means to provide for themselves . when assessing the resources of an applicant and requiring an applicant to cover or contribute to the material reception conditions , member states should observe the principle of proportionality and take into account the individual circumstances of the applicant and the need to respect his or her dignity or personal integrity , including the applicant ' s special reception needs . applicants should not be required to cover or contribute to the costs of their necessary health care . the possibility of abuse of the reception system should also be restricted by specifying the circumstances in which accommodation , food , clothing and other essential non - food items provided in the form of financial allowances or vouchers may be replaced with reception conditions provided in kind and the circumstances in which the daily allowance may be reduced or withdrawn while at the same time ensuring a dignified standard of living for all applicants . ### in order to restrict the possibility of abuse of the reception system , member states should provide material reception conditions only to the extent applicants or their family members as defined in this directive and when present in the member state , do not have sufficient means to provide for themselves . when assessing the resources of an applicant and his or her family members and requiring them to cover or contribute to the material reception conditions , member states should observe the principle of proportionality . the possibility of abuse of the reception system should also be restricted by specifying the circumstances in which accommodation , food , clothing and other essential non - food items provided in the form of financial allowances or vouchers may be replaced with reception conditions provided in kind and the circumstances in which the daily allowance may be reduced or withdrawn .


### since the objective of this directive , namely to establish standards for the reception conditions of applicants in member states , cannot be sufficiently achieved by the member states and can therefore , by reason of the scale and effects of this directive , be better achieved at union level , the union may adopt measures in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union . in accordance with the principle of proportionality , as set out in that article , this directive does not go beyond what is necessary in order to achieve that objective . ### since the objective of this directive , namely to establish common standards for the reception conditions of applicants in member states , cannot be sufficiently achieved by the member states and can therefore , by reason of the scale and effects of this directive , be better achieved at union level , the union may adopt measures in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union . in accordance with the principle of proportionality , as set out in that article , this directive does not go beyond what is necessary in order to achieve that objective .


### member states shall inform applicants , as soon as possible and at the latest when they are lodging their application for international protection , of any established benefits and of the obligations with which they must comply relating to reception conditions . they shall point out in the information provided that the applicant is not entitled to the reception conditions set out in articles 14 to 17 of this directive as stated in article 17a of the same directive in any member state other than where he or she is required to be present in accordance with regulation no xxx / xxx [ dublin regulation ] . ### member states may inform applicants , as soon as possible and at the latest when they are lodging their application for international protection , of any established benefits and of the obligations with which they must comply relating to reception conditions . they may point out in the information provided that the applicant is not entitled to the reception conditions set out in articles 14 to 17 of this directive as stated in article 17a of the same directive in any member state other than where he or she is required to be present in accordance with regulation no xxx / xxx [ dublin regulation ] .


### member states shall ensure that the information referred to in paragraph 1 is in writing using a standard template which shall be developed by the european union agency for asylum and in a language that the applicant understands or is reasonably supposed to understand . where necessary , this information shall also be supplied orally and adapted to the needs of minors . ### member states may ensure that the information referred to in paragraph 1 is in writing using a standard template which shall be developed by the european union agency for asylum and in a language that the applicant understands or is reasonably supposed to understand . where necessary , this information shall also be supplied orally and adapted to the needs of minors .


### member states shall provide applicants with a travel document only when serious humanitarian or other imperative reasons arise that require their presence in another state . the validity of the travel document shall be limited to the purpose and duration needed for the reason for which it is issued . ### member states shall provide applicants with a travel document only when the identity of the applicant has been verified and when serious humanitarian or other imperative reasons arise that require their presence in another state . the validity of the travel document shall be limited to the purpose and duration needed for the reason for which it is issued . for safety reasons , the travel document cannot be issued for travelling to a conflict area .


### member states shall provide for the possibility of granting applicants temporary permission to leave their place of residence or assigned area . decisions shall be taken objectively and impartially on the merits of the individual case and reasons shall be given if they are negative . ### member states may provide for the possibility of granting applicants temporary permission to leave their place of residence or assigned area . decisions shall be taken objectively and impartially on the merits of the individual case and reasons shall be given if they are negative .


### member states shall require applicants to inform the competent authorities of their current place of residence or address or a telephone number where they may be reached and notify any change of telephone number or address to such authorities as soon as possible . ### member states may require applicants to inform the competent authorities of their current place of residence or address or a telephone number where they may be reached and notify any change of telephone number or address to such authorities as soon as possible .


### member states shall state reasons in fact and , where relevant , in law in any decision taken in accordance with this article . applicants shall be immediately informed in writing , in a language which they understand or are reasonably supposed to understand , of the adoption of such a decision , of the procedures for challenging the decision in accordance with article 25 and of the consequences of non - compliance with the obligations imposed by the decision . ### member states shall state reasons in fact and , where relevant , in law in any decision taken in accordance with this article . applicants shall be immediately informed in writing , in a language which they understand or are reasonably supposed to understand , of the adoption of such a decision , of the procedures for challenging the decision in accordance with article 25 and of the consequences of non - compliance with the obligations imposed by the decision . applicants may be asked to make an appropriate contribution towards the cost of any translation required .


### detention shall be reviewed by a judicial authority at reasonable intervals of time , ex officio and / or at the request of the applicant concerned , in particular whenever it is of a prolonged duration , relevant circumstances arise or new information becomes available which may affect the lawfulness of detention . ### detention shall be reviewed by a judicial authority at reasonable intervals of time , ex officio and / or at the request of the applicant concerned , in particular whenever relevant circumstances arise or new information becomes available which may affect the lawfulness of detention .


### in cases of a judicial review of the detention order provided for in paragraph 3 , member states shall ensure that applicants have access to free legal assistance and representation . this shall include , at least , the preparation of the required procedural documents and participation in the hearing before the judicial authorities on behalf of the applicant . ### in cases of a judicial review of the detention order provided for in paragraph 3 , member states shall ensure that applicants can request free legal assistance and representation . this shall include , at least , the preparation of the required procedural documents and participation in the hearing before the judicial authorities on behalf of the applicant .


### free legal assistance and representation shall be provided by suitably qualified persons , as admitted or permitted under national law , whose interests do not conflict or could not potentially conflict with those of the applicant . ### legal assistance and representation shall be provided by suitably qualified persons , as admitted or permitted under national law , whose interests do not conflict or could not potentially conflict with those of the applicant .


### member states may also provide that free legal assistance and representation are granted : ### member states shall also provide that free legal assistance and representation are granted :


### only to those who lack sufficient resources ; and / or ### only to those who lack sufficient resources ;


### member states may also : ### member states shall also :


### member states may demand to be reimbursed wholly or partially for any costs granted if and when the applicant’s financial situation has improved considerably or if the decision to grant such costs was taken on the basis of false information supplied by the applicant . ### member states shall demand to be reimbursed wholly or partially for any costs granted if and when the applicant’s financial situation has improved considerably or if the decision to grant such costs was taken on the basis of false information supplied by the applicant .


### where female applicants are detained , member states shall ensure that they are accommodated separately from male applicants , unless the latter are family members and all individuals concerned consent thereto . ### member states shall ensure that detained male and female applicants are accommodated separately , unless they are family members and all individuals concerned consent thereto .


### member states shall grant to minor children of applicants and to applicants who are minors access to the education system under similar conditions as their own nationals for so long as an expulsion measure against them or their parents is not actually enforced . such education may be provided in accommodation centres . ### member states may grant applicants who are minors access to education under similar conditions as their own nationals and residents until receiving their asylum decision . such education may be provided in accommodation centres .


### access to the education system shall not be postponed for more than three months from the date on which the application for international protection was lodged by or on behalf of the minor . ### when granted , access to education shall not be postponed for more than three months from the date on which the application for international protection was lodged by or on behalf of the minor .


### member states shall ensure that applicants have access to the labour market no later than 6 months from the date when the application for international protection was lodged if an administrative decision by the competent authority has not been taken and the delay cannot be attributed to the applicant . ### member states may ensure that applicants have access to the labour market no later than six months from the date when the application for international protection was lodged if an administrative decision by the competent authority has not been taken and the delay cannot be attributed to the applicant .


### member states shall ensure that material reception conditions provide an adequate standard of living for applicants , which guarantees their subsistence and protects their physical and mental health . ### member states may ensure that material reception conditions provide an adequate standard of living for applicants , which guarantees their subsistence and protects their physical and mental health .


### member states shall ensure that material reception conditions provide an adequate standard of living for applicants , which guarantees their subsistence and protects their physical and mental health . ### member states shall ensure that material reception conditions provide a minimum standard of living for applicants , which guarantees their subsistence .


### member states may require applicants to cover or contribute to the cost of the material reception conditions provided for in paragraph 3 , if the applicants have sufficient resources , for example if they have been working for a reasonable period of time . ### member states shall require applicants or their family members to cover or contribute to the cost of the material reception conditions provided , if the applicants or their family members have sufficient resources , for example if they have been working for a reasonable period of time .


### if it transpires that an applicant had sufficient means to cover material reception conditions at the time when those basic needs were being covered , member states may ask the applicant for a refund . ### if it transpires that an applicant or their family members had sufficient means to cover material reception conditions at the time when those basic needs were being covered , member states shall ask the applicant for a refund .


### when assessing the resources of an applicant , when requiring an applicant to cover or contribute to the cost of the material reception conditions or when asking an applicant for a refund in accordance with paragraph 4 , member states shall observe the principle of proportionality . member states shall also take into account the individual circumstances of the applicant and the need to respect his or her dignity or personal integrity , including the applicant ' s special reception needs . member states shall in all circumstances ensure that the applicant is provided with a standard of living which guarantees his or her subsistence and protects his or her physical and mental health . ### when assessing the resources of an applicant or his or her family members , when requiring those to cover or contribute to the cost of the material reception conditions or when asking them for a refund in accordance with paragraph 4 , member states shall observe the principle of proportionality . member states shall in all circumstances ensure that the applicant is provided with a standard of living which guarantees his or her subsistence .


### member states shall take into consideration gender and age - specific concerns and the situation of applicants with special reception needs when providing material reception conditions . ### member states may take into consideration gender and age - specific concerns and the situation of applicants with special reception needs when providing material reception conditions .


### member states shall take appropriate measures to prevent assault and gender - based violence , including sexual assault and harassment when providing accommodation . ### member states may take appropriate measures to prevent assault and gender - based violence , including sexual assault and harassment when providing accommodation .


### member states shall ensure , as far as possible , that dependent adult applicants with special reception needs are accommodated together with close adult relatives who are already present in the same member state and who are responsible for them whether by law or by the practice of the member state concerned . ### member states may ensure , as far as possible , that dependent adult applicants with special reception needs are accommodated together with close adult relatives who are already present in the same member state and who are responsible for them whether by law or by the practice of the member state concerned .


### persons providing material reception conditions , including those working in accommodation centres , shall be adequately trained and shall be bound by the confidentiality rules provided for in national law in relation to any information they obtain in the course of their work . ### persons providing material reception conditions , including those working in accommodation centres , shall be adequately trained and shall be bound by the confidentiality rules provided for in national law in relation to any information they obtain in the course of their work . however , sufficiently anonymised data concerning the material reception conditions provided shall be made publically available on a regular basis by the competent authorities , as defined in article 26 , for public scrutiny .


### member states shall ensure that applicants , irrespective of where they are required to be present in accordance with regulation no xxx / xxx [ dublin regulation ] , receive the necessary health care which shall include , at least , emergency care and essential treatment of illnesses , including of serious mental disorders . ### member states shall ensure that applicants , irrespective of where they are required to be present in accordance with regulation no xxx / xxx [ dublin regulation ] , receive only emergency care and acute treatment of severe illnesses .


### member states shall ensure that applicants , irrespective of where they are required to be present in accordance with regulation no xxx / xxx [ dublin regulation ] , receive the necessary health care which shall include , at least , emergency care and essential treatment of illnesses , including of serious mental disorders . ### member states may ensure that applicants , irrespective of where they are required to be present in accordance with regulation no xxx / xxx [ dublin regulation ] , receive the necessary health care which shall include , at least , emergency care and essential treatment of illnesses , including of serious mental disorders .


### member states shall provide necessary medical or other assistance to applicants who have special reception needs , including appropriate mental health care where needed . ### member states shall provide necessary medical or other assistance to applicants who have special reception needs and who are present in a member state in which they are required to be present in accordance with regulation no xxx / xxx [ dublin regulation ] , including appropriate mental health care where needed . such assistance shall not be superior in scope or content to that provided to residents of the member state in comparable situations .


### member states shall provide necessary medical or other assistance to applicants who have special reception needs , including appropriate mental health care where needed . ### member states may provide necessary medical or other assistance to applicants who have special reception needs , including appropriate mental health care where needed .


### with regard to applicants who are required to be present on their territory in accordance with regulation no xxx / xxx [ dublin regulation ] , member states may , in the situations described in paragraph 2 : ### with regard to applicants who are required to be present on their territory in accordance with regulation no xxx / xxx [ dublin regulation ] , member states shall , in the situations described in paragraph 2 :


### in order to effectively implement article 20 , member states shall systematically assess whether the applicant is an applicant with special reception needs . member states shall also indicate the nature of such needs . ### in order to effectively implement article 20 , member states may systematically assess whether the applicant is an applicant with special reception needs . member states may also indicate the nature of such needs .


### that assessment shall be initiated as early as possible after an application for international protection is made and may be integrated into existing national procedures or into the assessment referred to in article [ 19 ] of regulation no xxx / xxx [ procedures regulation ] . member states shall ensure that those special reception needs are also addressed , in accordance with this directive , if they become apparent at a later stage in the asylum procedure . ### that assessment may be initiated as early as possible after an application for international protection is made and may be integrated into existing national procedures or into the assessment referred to in article [ 19 ] of regulation no xxx / xxx [ procedures regulation ] . member states may ensure that those special reception needs are also addressed , in accordance with this directive , if they become apparent at a later stage in the asylum procedure .


### member states shall ensure that the support provided to applicants with special reception needs in accordance with this directive takes into account their special reception needs throughout the duration of the asylum procedure and shall provide for appropriate monitoring of their situation . ### member states may ensure that the support provided to applicants with special reception needs in accordance with this directive takes into account their special reception needs throughout the duration of the asylum procedure and shall provide for appropriate monitoring of their situation .


### the best interests of the child shall be a primary consideration for member states when implementing the provisions of this directive that involve minors . member states shall ensure a standard of living adequate for the minor ' s physical , mental , spiritual , moral and social development . ### the best interests of the child shall be a primary consideration for member states when implementing the provisions of this directive that involve minors . member states may ensure a standard of living adequate for the minor ' s physical , mental , spiritual , moral and social development .


### member states shall ensure that minor children of applicants or applicants who are minors are lodged with their parents or with the adult responsible for them and their unmarried minor siblings whether by law or by the practice of the member state concerned , provided it is in the best interests of the minors concerned . ### member states shall ensure that applicants who are minors are lodged with their parents or with the adult responsible for them and their unmarried minor siblings whether by law or by the practice of the member state concerned , provided it is in the best interests of the minors concerned .


### member states shall ensure that minor children of applicants or applicants who are minors are lodged with their parents or with the adult responsible for them and their unmarried minor siblings whether by law or by the practice of the member state concerned , provided it is in the best interests of the minors concerned . ### member states may ensure that minor children of applicants or applicants who are minors are lodged with their parents or with the adult responsible for them and their unmarried minor siblings whether by law or by the practice of the member state concerned , provided it is in the best interests of the minors concerned .


### those working with minors , including with unaccompanied minors , shall not have a verified record of child - related crimes or offenses and shall receive continuous and appropriate training concerning the rights and needs of unaccompanied minors , including concerning any applicable child safeguarding standards , and shall be bound by the confidentiality rules provided for in national law , in relation to any information they obtain in the course of their work . ### those working with minors , including with unaccompanied minors , shall not have a verified record of child - related crimes or offenses and shall receive appropriate training concerning the rights and needs of minors , including concerning any applicable child safeguarding standards , and shall be bound by the confidentiality rules provided for in national law , in relation to any information about any individual case they obtain in the course of their work .


### member states shall ensure that a guardian is not placed in charge of a disproportionate number of unaccompanied minors at the same time that would render him or her unable to perform his or her tasks effectively . member states shall appoint entities or persons responsible for monitoring at regular intervals that guardians perform their tasks in a satisfactory manner . those entities or persons shall also have the competence to review complaints lodged by unaccompanied minors against their guardian . ### member states may ensure that a guardian is not placed in charge of a disproportionate number of unaccompanied minors at the same time that would render him or her unable to perform his or her tasks effectively . member states may appoint entities or persons responsible for monitoring at regular intervals that guardians perform their tasks in a satisfactory manner . those entities or persons shall also have the competence to review complaints lodged by unaccompanied minors against their guardian .


### member states shall ensure that persons who have been subjected to gender - based harm , torture , rape or other serious acts of violence receive the necessary treatment for the damage caused by such acts , in particular access to appropriate medical and psychological treatment or care . ### member states may ensure that persons who have been subjected to harm , torture , rape or other serious acts of violence receive the necessary treatment for the damage caused by such acts , in particular access to appropriate medical and psychological treatment or care .


### those working with victims of torture , rape or other serious acts of violence shall have had and shall continue to receive appropriate training concerning their needs , and shall be bound by the confidentiality rules provided for in national law , in relation to any information they obtain in the course of their work . ### those working with victims of torture , rape or other serious acts of violence shall have had appropriate training concerning the victims’ needs , and shall be bound by the confidentiality rules provided for in national law , in relation to any information about any individual case they obtain in the course of their work .


### each member state shall notify the commission of the authorities responsible for fulfilling the obligations arising under this directive . member states shall inform the commission of any changes in the identity of such authorities . ### each member state may notify the commission of the authorities responsible for fulfilling the obligations arising under this directive . member states shall inform the commission of any changes in the identity of such authorities .


### member states shall take appropriate measures to ensure that authorities and other organisations implementing this directive have received the necessary training with respect to the needs of both male and female applicants . to that end , member states shall integrate the european asylum curriculum developed by the european union agency for asylum into the training of their personnel in accordance with regulation no xxx / xxx [ regulation on the european union agency for asylum ] . ### member states may take appropriate measures to ensure that authorities and other organisations implementing this directive have received the necessary training with respect to the needs of applicants .


### member states shall at the request of the commission send the necessary information for drawing up the report by [ two years after the entry into force of this directive ] and every five years thereafter . ### member states may at the request of the commission send the necessary information for drawing up the report by [ two years after the entry into force of this directive ] and every five years thereafter .


### young people’s spirit of initiative is an important asset for society and for the labour market . the european solidarity corps should contribute to fostering this aspect by offering young people the opportunity to devise and implement their own projects aimed at addressing specific challenges to the benefit of their local communities . those projects should be an opportunity to try out ideas and support young people to be themselves drivers of solidarity actions . they could also serve as a springboard for further engagement in solidarity activities and could be a first step towards encouraging european solidarity corps participants to engage in self - employment or setting up associations , ngos or other bodies active in the solidarity , non - profit and youth sectors . ### young people’s spirit of initiative is an important asset for society and for the labour market . the european solidarity corps should contribute to fostering this aspect by offering young people the opportunity to devise and implement their own projects aimed at addressing unmet challenges to the benefit of the local communities . those projects should be an opportunity to try out ideas and support young people to be themselves drivers of solidarity actions . they could also serve as a springboard for future self - employment and engagement in various forms of solidarity activities .


### a european solidarity corps portal should continuously be developed in order to ensure easy access to the european solidarity corps and to provide a one - stop shop for both interested individuals and organisations as regards , inter alia , registration , identification and matching of profiles and opportunities , networking and virtual exchanges , online training , language and post - placement support as well as other useful functionalities , which may arise in the future . ### a european solidarity corps portal should continuously be developed in order to ensure easy and accessible entry to the european solidarity corps and to provide a one - stop shop for both interested individuals and organisations as regards , inter alia , registration , identification and matching of profiles and opportunities , networking and virtual exchanges , online training , language and post - placement support in relation to their participation in the european solidarity corps as well as other useful , objectively justifiable functionalities , which may arise in the future .


### &#8220 ; solidarity activity&#8221 ; means an activity aimed at addressing unmet societal needs to the benefit of a community while also fostering the individual ' s personal , educational , social , civic and professional development , which may take the form of placements , projects or networking activities , developed in relation to different areas , such as education and training , employment , gender equality , entrepreneurship , in particular social entrepreneurship , citizenship and democratic participation , environment and nature protection , climate action , disaster prevention , preparedness and recovery , agriculture and rural development , provision of food and non - food items , health and wellbeing , creativity and culture , physical education and sport , social assistance and welfare , reception and integration of third - country nationals , territorial cooperation and cohesion ; ### &#8220 ; solidarity activity&#8221 ; means an activity aimed at addressing unmet societal needs to the benefit of a community while also fostering the individual ' s personal , educational , social , civic and professional development , which may take the form of placements , projects or networking activities with a european and international dimension , developed in relation to different areas , such as education and training , employment , gender equality , entrepreneurship , in particular social entrepreneurship , citizenship and democratic participation , environment and nature protection , climate action , disaster prevention , preparedness and recovery , rural development , provision of food and non - food items , health and wellbeing , creativity and culture , social assistance and welfare , reception and integration of third - country nationals , territorial cooperation and cohesion ;


### in view of different rules applying in the member states regarding the entry of cultural goods into the customs territory of the union , measures should be taken in particular to ensure that imports of cultural goods are subject to uniform controls upon their entry . ### in view of different rules applying in the member states regarding the import of cultural goods into the customs territory of the union , measures should be taken in particular to ensure that imports of cultural goods are subject to uniform controls upon their entry .


### in order not to impede trade with goods across the external border disproportionately , this regulation should only apply to goods meeting a certain age limit . for that purpose , it seems appropriate to set a 250 year minimum age threshold for all categories of cultural goods . that minimum age threshold will ensure that the measures provided for in this regulation focus on cultural goods most likely to be targeted by looters in conflict areas , without excluding other goods the control of which is necessary for ensuring protection of cultural heritage . ### in order not to impede trade with goods across the external border disproportionately , this regulation should only apply to goods meeting a certain age limit . for that purpose , it seems appropriate to set a 250 year minimum age threshold for all categories of cultural goods . in addition , a value threshold of 50 , 000 euro should also be applied , which would apply too for all categories of cultural goods . those thresholds will ensure that the measures provided for in this regulation focus on cultural goods most likely to be targeted by looters in conflict areas , without excluding other goods the control of which is necessary for ensuring protection of cultural heritage .


### temporary admission of cultural goods for educational , scientific or academic research purposes should not be subject to the presentation of a licence or of a statement . ### temporary admission of cultural goods for educational , scientific or academic research purposes should not be subject to the presentation of a licence .


### the release of cultural goods for free circulation and the placing of cultural goods under a special procedure other than transit shall only be permitted upon the presentation of an import licence issued in accordance with article 4 or of an importer statement made out in accordance with article 5 . ### the import of cultural goods into the customs territory of the union shall only be permitted upon the presentation of an import licence issued in accordance with article 4 , where such a licence is required , or of an extended description made out in accordance with article 5 .


### the holder of the goods shall apply for an import licence to the competent authority of the member state of entry . the application shall be accompanied by any supporting documents and information substantiating that the cultural goods in question have been exported from the source country in accordance with its laws and regulations . however , where the export country is a contracting party to the unesco convention on the means of prohibiting and preventing the illicit import , export and transfer of ownership of cultural property signed in paris on 14 november 1970 , the application shall be accompanied by any supporting documents and information substantiating that the cultural goods have been exported from that country in accordance with its laws and regulations . ### the holder of the goods shall submit a notification to the competent authority of the member state of entry 10 days prior the intended date of release or placing under a special procedure . the notification shall contain :


### the import licence referred to in article 4 or the importer statement referred to in article 5 , as the case may be , shall be submitted to the customs office competent to release the cultural goods for free circulation or for placing them under a special procedure other than transit . ### the import licence referred to in article 4 or the extended description of goods referred to in article 5 , as the case may be , shall be submitted to the customs office competent to release the cultural goods for free circulation or for placing them under a special procedure other than transit .


### with regard to cultural goods requiring the submission of an importer statement to enter the customs territory of the union , the customs authorities shall check whether the importer statement complies with the requirements provided for in or on the basis of article 5 and corresponds to the goods presented . for that purpose , they may require additional information from the declarant and physically examine the cultural goods , including by conducting an expertise . they shall register the importer statement by attributing to it a serial number and a registration date and , upon release of the goods , provide the declarant with a copy of the registered importer statement . ### with regard to cultural goods requiring the submission of an extended description of goods to enter the customs territory of the union , the customs authorities shall check whether the importer statement complies with the requirements provided for in or on the basis of article 5 and corresponds to the goods presented . for that purpose , they may require additional information from the declarant and physically examine the cultural goods , including by conducting an expertise . they shall register the importer statement by attributing to it a serial number and a registration date and , upon release of the goods , provide the declarant with a copy of the registered importer statement .


### the administrative decision referred to in paragraph 1 shall be accompanied by a statement of reasons , be communicated to the declarant and shall be subject to an effective remedy in accordance with procedures provided for in national law . ### the administrative decision referred to in paragraph 1 shall be subject to the provisions of article 22 of regulation no 952 / 2013 .


### the period of temporary retention shall be strictly limited to the time required for the customs authorities or other law enforcement authorities to determine whether the circumstances of the case warrant retention under other provisions of union or national law . the maximum period of temporary retention under this article shall be 6 months . if no determination is made regarding further retention of the cultural goods within that period or if a determination is made that the circumstances of the case do not warrant further retention , the cultural goods shall be made available to the declarant . ### the period of temporary retention shall be strictly limited to the time required for the customs authorities or other law enforcement authorities to determine whether the circumstances of the case warrant retention under other provisions of union or national law . the maximum period of temporary retention under this article shall be 3 months . if no determination is made regarding further retention of the cultural goods within that period or if a determination is made that the circumstances of the case do not warrant further retention , the cultural goods shall be made available to the declarant .


### the member states shall lay down the rules on penalties applicable to infringements of articles 3 , 4 and 5 and in particular , to the making of false statements and the submission of false information to obtain entry of cultural goods into the customs territory of the union , and shall take all measures necessary to ensure that they are implemented . the penalties provided for shall be effective , proportionate and dissuasive . member states shall notify the commission of those rules and of those measures within 18 months of the entry into force of the regulation and shall notify it , without delay , of any subsequent amendment affecting them . ### the member states shall lay down the rules on penalties applicable to infringements of articles 3 , 4 and 5 and in particular , to the making of false statements and the submission of false information to obtain import of cultural goods into the customs territory of the union and the making available of economic resources to prescribed terrorist groups as a result of the entry of cultural goods into customs territory of the union contrary to provisions of this regulation on their import . member states shall take all measures necessary to ensure that these rules on penalties are implemented . the penalties provided for shall be effective , proportionate and dissuasive . member states shall notify the commission of those rules and of those measures within 18 months of the entry into force of the regulation and shall notify it , without delay , of any subsequent amendment affecting them .


### the commission shall present a report to the european parliament and the council on the implementation of this regulation three years after the date of application of this regulation and , after that , every five years . ### the commission shall present a report to the european parliament and the council on the implementation of this regulation two years after the date of application of this regulation and , after that , every four years .


### in the european defence action plan , adopted on 30 november 2016 , the commission committed to complement , leverage and consolidate collaborative efforts by member states in developing defence technological and industrial capabilities to respond to security challenges , as well as to foster a competitive , innovative and efficient european defence industry . it proposed in particular to launch a european defence fund to support investments in joint research and the joint development of defence products and technologies , thus fostering synergies and cost - effectiveness , and to promote the member states ' joint purchase and maintenance of defence equipment . this fund would complement national funding already used for this purpose and should act as an incentive for member states to cooperate and invest more in defence . the fund would support cooperation during the whole cycle of defence products and technologies . ### in the european defence action plan , adopted on 30 november 2016 , the commission committed to complement , leverage and consolidate collaborative efforts by member states in developing defence technological and industrial capabilities to respond to security challenges , as well as to foster a competitive , innovative , efficient european defence industry and to create a more integrated defence market in europe . it proposed in particular to launch a european defence fund to support investments in joint research and the joint development of defence products and technologies , thus fostering synergies and cost - effectiveness , and to promote the member states ' joint purchase and maintenance of defence equipment . this fund would complement national funding already used for this purpose and should act as an incentive for member states to cooperate and invest more in defence . the fund would support cooperation during the whole cycle of defence products and technologies .


### following an integrated approach and in order to contribute to the enhancement of the competitiveness and innovation capacity of the union ' s defence industry , a european defence fund should be established . the fund should aim at enhancing the competitiveness , innovation , efficiency and autonomy of the union ' s defence industry thereby contributing to the union ' s strategic autonomy by supporting the cross border cooperation between member states and between enterprises , research centres , national administrations , international organisations and universities , in the research phase and in the development phase of defence products and technologies . to achieve more innovative solutions and an open internal market , the fund should support the cross - border participation of defence small and medium sized enterprises and middle capitalisation companies . ### following an integrated approach and in order to contribute to the enhancement of the competitiveness and innovation capacity of the union ' s defence industry throughout the union , a european defence fund should be established . the fund should aim at enhancing the competitiveness , innovation , efficiency and autonomy of the union ' s defence industry thereby contributing to the union ' s strategic autonomy by supporting the cross border cooperation between member states and between enterprises , research centres , national administrations , international organisations and universities , in the research phase and in the development phase of defence products and technologies . to achieve more innovative solutions and an open internal market , the fund should support the cross - border participation of defence small and medium sized enterprises and middle capitalisation companies . in order to foster an open internal market , the fund should facilitate the development of cooperation between new legal entities , and in particular the cross - border participation of smes and mid - caps .


### the difficulty to agree on consolidated defence capability requirements and common technical specifications or standards hampers cross - border collaboration between member states and between legal entities based in different member states . the absence of such requirements , specifications and standards has led to increased fragmentation of the defence sector , technical complexity , delays and inflated costs as well as decreased interoperability . the agreement on common technical specifications should be a prerequisite for actions involving a higher level of technological readiness . activities of member states leading to common defence capability requirements and supporting studies as well as actions aiming at supporting the creation of a common definition of technical specifications or standards should also be eligible for support by the fund . ### the difficulty to agree on consolidated defence capability requirements and common technical specifications or standards hampers cross - border collaboration between member states and between legal entities based in different member states . the absence of such requirements , specifications and standards has led to increased fragmentation of the defence sector , technical complexity , delays , inflated costs , unnecessary duplication of capabilities as well as decreased interoperability . the agreement on common technical specifications should be a prerequisite for actions involving a higher level of technological readiness . activities of member states leading to common defence capability requirements and supporting studies as well as actions aiming at supporting the creation of a common definition of technical specifications or standards should also be eligible for support by the fund .


### as the objective of the fund is to support the competitiveness and innovation of the union defence industry by leveraging and complementing collaborative defence research and technology activities and de - risking the development phase of cooperative projects , actions related to the research and development of a defence product or technology should be eligible to benefit from it . this will also apply to the upgrade , including the interoperability thereof , of existing defence products and technologies . ### as the objective of the fund is to support the competitiveness and innovation of the union defence industry by leveraging and complementing collaborative defence research and technology activities and bearing some of the risk of the development phase of cooperative projects , actions related to the research and development of a defence product or technology should be eligible to benefit from it . this will also apply to the upgrade , including the interoperability thereof , of existing defence products and technologies .


### given that the fund aims particularly at enhancing cooperation between legal entities and member states across europe , an action should be eligible for funding only if it is undertaken by a cooperation of at least three legal entities based in at least three different member states and / or associated countries . at least three of these legal eligible entities established in at least two different member states and / or associated countries should not be effectively controlled , directly or indirectly , by the same entity or should not control each other . in order to boost the cooperation between member states the fund may support joint pre - commercial procurement . ### given that the fund aims particularly at enhancing cooperation between legal entities and member states across europe , an action should be eligible for funding only if it is undertaken by a cooperation of at least three legal entities based in at least three different member states and / or associated countries . every type of cooperation that includes legal entities from an associated country should also include at least two legal entities from two different member states . at least three of these legal eligible entities established in at least two different member states and / or associated countries should not be effectively controlled , directly or indirectly , by the same entity or should not control each other . in order to boost the cooperation between member states the fund may support joint pre - commercial procurement .


### given that the fund aims particularly at enhancing cooperation between legal entities and member states across europe , an action should be eligible for funding only if it is undertaken by a cooperation of at least three legal entities based in at least three different member states and / or associated countries . at least three of these legal eligible entities established in at least two different member states and / or associated countries should not be effectively controlled , directly or indirectly , by the same entity or should not control each other . in order to boost the cooperation between member states the fund may support joint pre - commercial procurement . ### given that the fund aims particularly at enhancing cooperation between legal entities and member states across europe , an action should be eligible for funding only if it is undertaken by a cooperation of at least three legal entities based in at least three different member states and / or associated countries . on the top of it , a cooperation might include legal entities from an associated country . legal eligible entities should not be effectively controlled , directly or indirectly , by the same entity or should not control each other . in order to boost the cooperation between member states the fund may support joint pre - commercial procurement .


### the promotion of innovation and technological development in the union defence industry should take place in a manner coherent with the security and defence interests of the union . accordingly , the action ' s contribution to those interests and to the defence research and capability priorities commonly agreed by member states should serve as an award criterion . within the union , common defence research and capability shortfalls are identified in the common security and defence policy framework notably through overarching strategic research agenda and the capability development plan . other union processes such as the coordinated annual review on defence and the permanent structured cooperation will support the implementation of relevant priorities through identifying and taking forward opportunities for enhanced cooperation with a view to fulfilling the eu level of ambition on security and defence . where appropriate , regional and international priorities , including those in the north atlantic treaty organisation context , may also be taken into account if they are in line with union priorities and do not prevent any member state or an associated country from participating , while also taking into account that unnecessary duplication should be avoided . ### the promotion of innovation and technological development in the union defence industry should take place in a manner coherent with the security and defence interests of the union . accordingly , the action ' s contribution to those interests and to the defence research and capability priorities commonly agreed by member states should serve as an award criterion . within the union , common defence research and capability shortfalls are identified in the common security and defence policy framework notably through overarching strategic research agenda and the capability development plan . other union processes such as the coordinated annual review on defence and the permanent structured cooperation will support the implementation of relevant priorities through identifying and taking forward opportunities for enhanced cooperation with a view to fulfilling the eu level of ambition on security and defence . regional and international priorities , including those in the north atlantic treaty organisation context , must also be taken into account if they are in line with union priorities and do not prevent any member state or an associated country from participating , while also taking into account that unnecessary duplication should be avoided .


### the general objective of the fund is to foster the competitiveness , efficiency and innovation capacity of the european defence industry , by supporting collaborative actions and cross - border cooperation between legal entities throughout the union , including smes and mid - caps as well as fostering the better exploitation of the industrial potential of innovation , research and technological development , at each stage of the industrial life cycle , thus contributing to the union strategic autonomy . the fund should also contribute to the freedom of action of the union and its autonomy , in particular in technological and industrial terms . ### the general objective of the fund is to foster the competitiveness , efficiency and innovation capacity of the european defence industry throughout the union , by supporting collaborative actions and widening cross - border cooperation between legal entities throughout the union , including smes and mid - caps as well as strengthening and improving the agility of both defence supply and value chains , bolstering new cross - border cooperation between legal entities and fostering the better exploitation of the industrial potential of innovation , research and technological development , at each stage of the industrial life cycle of defence products and technologies , thus contributing to the union industrial autonomy .


### by derogation from paragraph 1 , an applicant established in the union or in an associated country and controlled by a non - associated third country or a non - associated third country entity may be eligible for funding if this is necessary for achieving the objectives of the action and provided that its participation will not put at risk the security interests of the union and its member states . in order to ensure protection of the security interests of the union and its member states , the call for proposals shall require the applicant to provide information demonstrating notably that : ### by derogation from paragraph 1 , an applicant established in the union or in an associated country and controlled by a non - associated third country or a non - associated third country entity may be eligible for funding and provided that its participation will not put at risk the security interests of the union and its member states . in order to ensure protection of the security interests of the union and its member states , the call for proposals shall require the applicant to provide information demonstrating notably that :


### all infrastructure , facilities , assets and resources used in actions financed under the fund shall be located on the territory of the union or associated countries . furthermore , when performing an eligible action , beneficiaries and their subcontractors shall cooperate only with legal entities established in the union or in an associated country and not controlled by non - associated third countries or non - associated third country entities . ### all infrastructure , facilities , assets and resources used in actions financed under the fund shall be located on the territory of the union or associated countries . furthermore , when performing an eligible action , beneficiaries and their subcontractors shall cooperate only with legal entities established in the union or in an associated country and not exclusively controlled by non - associated third countries or non - associated third country entities .


### unless otherwise provided for in the work programme referred to in article 27 , the action shall be undertaken in a cooperation of at least three legal entities which are established in at least three different member states and / or associated countries . at least three of these eligible entities established in at least two member states and / or associated countries shall not , during the whole implementation of the action , be effectively controlled , directly or indirectly , by the same entity , and shall not control each other . ### the action shall be undertaken in a cooperation with a consortium of at least three legal entities which are established in at least three different member states and / or associated countries . every consortium that includes legal entities from an associated country shall also include at least two legal entities from two different member states . at least three of these eligible entities established in at least two member states and / or associated countries shall not , during the whole implementation of the action , be effectively controlled , directly or indirectly , by the same entity , and shall not control each other .


### unless otherwise provided for in the work programme referred to in article 27 , the action shall be undertaken in a cooperation of at least three legal entities which are established in at least three different member states and / or associated countries . at least three of these eligible entities established in at least two member states and / or associated countries shall not , during the whole implementation of the action , be effectively controlled , directly or indirectly , by the same entity , and shall not control each other . ### unless otherwise provided for in the work programme referred to in article 27 , the action shall be undertaken in a cooperation of at least three legal entities which are established in at least three different member states . on the top of it , a cooperation might include legal entities from associated countries . legal eligible entities shall not be effectively controlled , directly or indirectly , by the same entity or shall not control each other .


### contribution to the security and defence interests of the union in line with the priorities referred to in article 3 paragraph 2 and , where appropriate , regional and international cooperative agreements ; ### contribution to the security and defence interests of the union in line with the priorities referred to in article 3 paragraph 2 as well as regional and international priorities , provided that they serve the union’s security and defence interests and do not exclude the participation of any member state ;


### contribution to the creation of new cross - border cooperation between legal entities , in particular for smes which are established in member states and / or associated countries other than those where the entities in the consortium which are not smes are established ; ### contribution to the creation of new cross - border cooperation between legal entities , in particular for smes and mid - caps which are established in member states and / or associated countries other than those where the entities in the consortium which are not smes nor mid - caps are established ;


### independent experts shall be union ' s citizens identified and selected on the basis of calls for expressions of interest addressed to relevant organisations such as ministries of defence and subordinated agencies , research institutes , universities , business associations or enterprises of the defence sector with a view to establishing a list of experts . by derogation from article [ 237 ] of the financial regulation , this list shall not be made public . ### independent experts shall be eu nationals from as broad a range of member states as possible and selected on the basis of calls for expressions of interest addressed to relevant organisations such as ministries of defence and subordinated agencies , research institutes , universities , business associations or enterprises of the defence sector with a view to establishing a list of experts . by derogation from article [ 237 ] of the financial regulation , this list shall not be made public .


### independent experts shall be union ' s citizens identified and selected on the basis of calls for expressions of interest addressed to relevant organisations such as ministries of defence and subordinated agencies , research institutes , universities , business associations or enterprises of the defence sector with a view to establishing a list of experts . by derogation from article [ 237 ] of the financial regulation , this list shall not be made public . ### independent experts shall be union ' s citizens identified and selected on the basis of open and transparent calls for expressions of interest addressed to relevant organisations such as ministries of defence and subordinated agencies , research institutes , universities , business associations or enterprises of the defence sector with a view to establishing a list of experts . by derogation from article [ 237 ] of the financial regulation , this list shall not be made public .


### the commission shall communicate the conclusions of the evaluations accompanied by its observations , to the european parliament , the council , the european economic and social committee and the committee of the regions . ### the commission shall send the evaluations as referred to in paragraph 2 and 3 , accompanied by its observations , to the european parliament , the council , the european economic and social committee and the committee of the regions .


### audits on the use of the union contribution carried out by persons or entities , including by other than those mandated by the union institutions or bodies , shall form the basis of the overall assurance pursuant to article [ 127 ] of the financial regulation . the european court of auditors shall examine the accounts of all revenue and expenditure of the union according to article 287 tfeu . ### audits on the use of the union contribution carried out by persons or entities , including by other than those mandated by the union institutions or bodies , shall form the basis of the overall assurance pursuant to article [ 127 ] of the financial regulation . the european court of auditors shall examine the accounts of all revenue and expenditure of the union according to article 287 tfeu including effectiveness of finances spent on projects suported by the fund .


### ' 4 . eligible costs under this measure shall be the costs of organising and delivering the knowledge transfer or information action . in the case of demonstration projects , support may also cover relevant investment costs . costs for travel , accommodation and per diem expenses of participants as well as the cost of the replacement of farmers shall also be eligible for support . all costs identified under this paragraph shall be paid to the beneficiary . ' ### in article 14 , paragrah 4 is replaced by the following ; ' 4 . eligible costs under this measure shall be the costs of organising and delivering the knowledge transfer or information action . infrastructure installed as a result of demonstration may be used after the operation is completed . in the case of demonstration projects , support may also cover relevant investment costs . costs for travel , accommodation and per diem expenses of participants as well as the cost of the replacement of farmers shall also be eligible for support . all costs identified under this paragraph shall be paid to the beneficiary . '


### ' 3 . on duly justified grounds , member states may decide not to pursue recovery . a decision to this effect may be taken only in the following cases : where the costs already and likely to be effected total more than the amount to be recovered , which condition shall be considered to have been met if : the amount to be recovered from the beneficiary in the context of an individual payment for an aid scheme or support measure , not including interest , does not exceed eur 100 ; or ### in article 54 , first subparagraph is replaced by the following : ' 3 . on duly justified grounds , member states may decide not to pursue recovery . a decision to this effect may be taken in the following cases : where the costs already and likely to be effected total more than the amount to be recovered , which condition shall be considered to have been met if the amount to be recovered from the beneficiary in the context of an individual payment for an aid scheme or support measure , not including interest , does not exceed eur 250 ; if a member state follows best practice for updating lpis in a 3 - year cycle and has implemented the geo - spatial aid application , there should be no requirement of recovery of undue payments to small areas under 1 ha '


### ' 2 . by way of derogation from point of paragraph 1 , member states may decide that agricultural parcels of an area of up to 0 , 1 ha on which an application for payment is not made , do not need to be declared , provided that the sum of such parcels does not exceed 1 ha , and / or may decide that a farmer who does not apply for any area - based direct payment does not have to declare his agricultural parcels in the case where the total area does not exceed 1 ha . in all cases , the farmer shall , indicate in his application that he has agricultural parcels at his disposal and at the request of the competent authorities , shall indicate their location . ' ### in article 72 , paragraph 2 is replaced by the following : ' 2 . by way of derogation from point of paragraph 1 , member states may decide that : agricultural parcels of an area of up to 0 , 1 ha on which an application for payment is not made , do not need to be declared , provided that the sum of such parcels does not exceed 1 ha , and / or may decide that a farmer who does not apply for any area - based direct payment does not have to declare his agricultural parcels in the case where the total area does not exceed 1 ha . in all cases , the farmer shall , indicate in his application that he has agricultural parcels at his disposal and at the request of the competent authorities , shall indicate their location ; farmers participating in the small farmer scheme do not need to declare the agricultural parcels on which an application for payment is not made , unless such a declaration is required for the purpose of other aid or support . '


### “winter crop and spring crop shall be considered to be distinct crops even if they belong to the same genus . ” ### 3 b . in article 44 , the subparagraph 2 is replaced by the following : “winter crop and spring crop shall be considered to be distinct crops even if they belong to the same genus . triticum spelta shall be considered to be a distinct crop from crops belonging to the same genus . ”


### “5 . the payment for young farmers shall be granted per farmer for a maximum period of five years . that period shall be reduced by the number of years elapsed between the setting up referred to in point of paragraph 2 and the first submission of the application for the payment for young farmers . ” ### 3 c . in article 50 , the paragraph 5 is replaced by the following : “5 . the payment for young farmers shall be granted per farmer for a maximum period of five years . ”


### “6 . member states may , by 1 august 2016 , review their decision pursuant to paragraphs 1 to 4 and decide , with effect from 2017 : to leave unchanged , increase or decrease the percentage fixed pursuant to paragraphs 1 , 2 and 3 , within the limits laid down therein where applicable , or to leave unchanged or decrease the percentage fixed pursuant to paragraph 4 ; to modify the conditions for granting the support ; to cease granting the support under this chapter . ” ### 6 d . in article 53 , paragraph 6 is replaced by the following : “6 . member states may , by 1 august of any given year , review their decision taken pursuant to this chapter and decide , with effect from the following year : to leave unchanged , increase or decrease the percentage fixed pursuant to paragraphs 1 , 2 and 3 , within the limits laid down therein where applicable , or to leave unchanged or decrease the percentage fixed pursuant to paragraph 4 ; to modify the conditions for granting the support ; to cease granting the support under this chapter . member states shall notify the commission of any such decision by the date referred to in the first subparagraph . ”


### “5 . coupled support may only be granted to the extent necessary to create an incentive to maintain current levels of production in the sectors or regions concerned . ” ### 5 b . in article 52 , paragraph 5 is replaced by the following : “5 . except in the case of the protein crops sector , coupled support may only be granted to the extent necessary to create an incentive to maintain current levels of production in the sectors or regions concerned . ”


### “1 . member states may , on request , recognise interbranch organisations in a specific sector listed in article 1 which : ” ### 3 b . in article 157 , the introductory part is replaced by the following : “1 . member states may , on request , recognise interbranch organisations in one or more sectors listed in article 1 which : ”


### ' the commission shall be empowered to adopt a delegated act in accordance with article 23 . this act shall also provide for additional allocation from the new entrants reserve for significant production increases by applying the same thresholds and allocation adjustments as apply in respect of partial cessations of operation . ' ### ' the commission shall be empowered to adopt delegated acts in accordance with article 23 supplementing this directive by providing for additional allocation from the new entrants reserve for significant production increases by applying the thresholds referred to in paragraph 7 of this article . the thresholds and allocation adjustments in respect of both significant production increases and partial cessations of operation shall be the same . '


### following consultation with the operator , member states may exclude from the community scheme installations which have reported to the competent authority emissions of less than 25 000 tonnes of carbon dioxide equivalent and , where they carry out combustion activities , have a rated thermal input below 35 mw , excluding emissions from biomass , in each of the three years preceding the notification under point , and which are subject to measures that will achieve an equivalent contribution to emission reductions , if the member state concerned complies with the following conditions : it notifies the commission of each such installation , specifying the equivalent measures applying to that installation that will achieve an equivalent contribution to emission reductions that are in place , before the list of installations pursuant to article 11 has to be submitted and at the latest when this list is submitted to the commission ; it confirms that monitoring arrangements are in place to assess whether any installation emits 25 000 tonnes or more of carbon dioxide equivalent , excluding emissions from biomass , in any one calendar year . member states may allow simplified monitoring , reporting and verification measures for installations with average annual verified emissions between 2008 and 2010 which are below 5 000 tonnes a year , in accordance with article 14 ; it confirms that if any installation emits 25 000 tonnes or more of carbon dioxide equivalent , excluding emissions from biomass , in any one calendar year or the measures applying to that installation that will achieve an equivalent contribution to emission reductions are no longer in place , the installation will be reintroduced into the community scheme ; it publishes the information referred to in points , and for public comment . hospitals may also be excluded if they undertake equivalent measures . ### in article 27 paragraph 1 is replaced by the following : ' following consultation with the operator , member states may exclude from the community scheme installations which have reported to the competent authority emissions of less than 50 000 tonnes of carbon dioxide equivalent , excluding emissions from biomass , in each of the three years preceding the notification under point , and which are subject to measures that will achieve an equivalent contribution to emission reductions , if the member state concerned complies with the following conditions : it notifies the commission of each such installation , specifying the equivalent measures applying to that installation that will achieve an equivalent contribution to emission reductions that are in place , before the list of installations pursuant to article 11 has to be submitted and at the latest when this list is submitted to the commission ; it confirms that monitoring arrangements are in place to assess whether any installation emits 50 000 tonnes or more of carbon dioxide equivalent , excluding emissions from biomass , in any one calendar year ; it confirms that if any installation emits 50 000 tonnes or more of carbon dioxide equivalent , excluding emissions from biomass , in any one calendar year or the measures applying to that installation that will achieve an equivalent contribution to emission reductions are no longer in place , the installation will be reintroduced into the community scheme ; it publishes the information referred to in points , and for public comment . hospitals may also be excluded if they undertake equivalent measures . '


### while the aims of directive 2015 / 849 should be pursued , any amendments to that directive should be consistent with the union’s ongoing action in the field of countering terrorism and terrorism financing . the european agenda on security25 indicated the need for measures to address terrorist financing in a more effective and comprehensive manner , highlighting that infiltration of financial markets allows terrorism financing . the european council conclusions of 17 - 18 december 2015 also stressed the need to take rapidly further action against terrorist finance in all domains . _________________ 25 communication from the commission to the european parliament , the council , the european economic and social committee and the committee of the regions “the european agenda on security” , com 185 final . ### while the aims of directive 2015 / 849 should be pursued , any amendments to that directive should be consistent with the union’s ongoing action in the field of countering terrorism and terrorism financing . the european agenda on security25 indicated the need for measures to address terrorist financing in a more effective and comprehensive manner , highlighting that infiltration of financial markets may allow for terrorism financing . the european council conclusions of 17 - 18 december 2015 also stressed the need to take further action against terrorist finance in all domains , without undue delay . _________________ 25 communication from the commission to the european parliament , the council , the european economic and social committee and the committee of the regions “the european agenda on security” , com 185 final .


### union measures must also accurately reflect developments and commitments undertaken at international level . un security council resolution 2199 urges states to prevent terrorist groups from gaining access to international financial institutions . ### union measures must also accurately reflect developments and commitments undertaken at international level . un security council resolution 2199 urges states to prevent terrorist groups from gaining access to international financial institutions through adequate means within their competences .


### in the absence of harmonised union rules on sustainability - related disclosures to end - investors , it is likely that diverging measures will continue to be adopted at national level and different approaches in different financial services sectors might persist . such divergent measures and approaches would continue to cause significant distortions of competition resulting from significant differences in disclosure standards . in addition , a parallel development of market - based practices , based on commercially - driven priorities that produce divergent results currently causes further market fragmentation and might even further exacerbate the functioning of the internal market in the future . divergent disclosure standards and market - based practices make it very difficult to compare between different financial products and services and create an uneven playing field between these products and services and between distribution channels , and erect additional barriers to the internal market . such divergences can also be confusing for end - investors and can distort their investment decisions . in ensuring compliance with the paris climate agreement , member states are likely to adopt divergent national measures which could create obstacles to the smooth functioning of the internal market and be detrimental to financial market participants and financial advisors . in addition , the lack of harmonised rules relating to transparency makes it difficult for end - investors to effectively compare different financial products and services in different member states as to their environmental , social and governance risks and sustainable investment targets . it is therefore necessary to address existing to the functioning of the internal market and to prevent likely future obstacles . ### in the absence of harmonised union rules on sustainability - related disclosures to end - investors , it is likely that diverging measures will continue to be adopted at national level and different approaches in different financial services sectors might persist . such divergent measures and approaches would continue to cause significant distortions of competition resulting from significant differences in disclosure standards . in addition , a parallel development of market - based practices , based on commercially - driven priorities that produce divergent results currently causes further market fragmentation and might even further exacerbate the functioning of the internal market in the future . divergent disclosure standards and market - based practices make it very difficult to compare between different financial products and services and create an uneven playing field between these products and services and between distribution channels , and erect additional barriers to the internal market . such divergences can also be confusing for end - investors and can distort their investment decisions . in ensuring compliance with the paris climate agreement , member states are likely to adopt divergent national measures which could create obstacles to the smooth functioning of the internal market and be detrimental to financial market participants and financial advisors . in addition , the lack of harmonised rules relating to transparency makes it difficult for end - investors to effectively compare different financial products and services in different member states as to their environmental , social and governance risks and sustainable investment targets . it is therefore necessary to look to the functioning of the internal market and enable comparability of financial products in order to avoid likely future investment obstacles .


### to enhance transparency and inform end - investors , access to information on how sustainability risks are integrated by financial market participants in the investment decision making processes and by financial advisors in advisory processes should be regulated by requiring those entities to maintain that information on their websites . ### to enhance transparency and inform end - investors , access to information on how material sustainability risks are incorporated by financial market participants in the investment decision making processes and by financial advisors in advisory processes should be possible by requiring those entities to maintain that information on their websites .