### the directive should address problems across different categories of digital content and its supply . in order to cater for fast technological developments and to maintain the future - proof nature of the notion of digital content , this notion as used in this directive should be broader than in directive 2011 / 83 / eu of the european parliament and of the council . 30 in particular it should cover services which allow the creation , processing or storage of data . while there are numerous ways for digital content to be supplied , such as transmission on a durable medium , downloading by consumers on their devices , web - streaming , allowing access to storage capabilities of digital content or access to the use of social media , this directive should apply to all digital content independently of the medium used for its transmission . differentiating between different categories in this technologically fast changing market is not desirable because it would hardly be possible to avoid discriminations between suppliers . a level - playing field between suppliers of different categories of digital content should be ensured . however this directive should not apply to digital content which is embedded in goods in such a way that it operates as an integral part of the goods and its functions are subordinate to the main functionalities of the goods . _________________ 30 oj l 304 , 22 . 11 . 2011 , p . 64 . ### the directive should address problems across all categories of digital content and its supply . in order to cater for fast technological developments and to maintain the future - proof nature of the notion of digital content , this notion as used in this directive should be broader than in directive 2011 / 83 / eu of the european parliament and of the council . in particular it should cover services which allow the creation , processing or storage of data . while there are numerous ways for digital content to be supplied , such as transmission on a durable medium , downloading by consumers on their devices , web - streaming , allowing access to storage capabilities of digital content or access to the use of social media , this directive should apply to all digital content independently of the medium used for its transmission . differentiating between different categories in this technologically fast changing market is not desirable because it would hardly be possible to avoid discriminations between suppliers . the objective is to ensure a level - playing field between suppliers of different categories of digital content . however this directive should not apply to digital content which is embedded in goods in such a way that it operates as an integral part of the goods and its functions are subordinate to the main functionalities of the goods .


### in cases where the contract does not stipulate sufficiently clear and comprehensive benchmarks to ascertain the conformity of the digital content with the contract , it is necessary to set objective conformity criteria to ensure that consumers are not deprived of their rights . in such cases the conformity with the contract should be assessed considering the purpose for which digital content of the same description would normally be used . ### in cases where the contract does not stipulate sufficiently clear and comprehensive benchmarks to ascertain the conformity of the digital content with the contract , it is imperative to set additional conformity criteria to ensure that consumers are not deprived of their rights . in such cases the conformity with the contract should be assessed considering the purpose for which digital content of the same description would normally be used .


### while data - driven services and technologies bring significant benefits , they also create some vulnerabilities . as recognised by the digital single market strategy a high level of network and information security is essential across the european union to ensure respect of fundamental rights such as the right to privacy and personal data , to increase user confidence and strengthen their trust in the digital economy . as software becomes pervasive , qualities such as reliability , security and adaptability to evolving needs are also becoming a prime concern . it is therefore increasingly important that those data - driven services and technologies ensure that those qualities are guaranteed , to the extent that is proportionate to the role and function those technologies play . in particular , quality in terms of security and reliability is becoming an important concern for innovative , composite services that have to rely on the interconnection of diverse systems in different domains . ### while data - driven services and technologies bring significant benefits , they also create some vulnerabilities . as recognised by the digital single market strategy a high level of network and information security is essential across the european union to ensure respect of fundamental rights such as the right to privacy and personal data , to increase user confidence and strengthen their trust in the digital economy . it is therefore increasingly important that those data - driven services and technologies ensure that those qualities are guaranteed , to the extent that is proportionate to the role and function those technologies play . in particular , quality in terms of security and reliability is becoming an important concern for innovative , composite services that have to rely on the interconnection of diverse systems in different domains .


### as a second step , the consumer should be entitled to have the price reduced or the contract terminated . the right of a consumer to have the contract terminated should be limited to those cases where for instance bringing the digital content to conformity is not possible and the non - conformity impairs the main performance features of the digital content . where the consumer terminates the contract , the supplier should reimburse the price paid by the consumer or , where the digital content is supplied not in exchange for a price but against access to data provided by the consumer , the supplier should refrain from using it , from transferring that data to third parties or allowing third parties to access it after termination of the contract . fulfilling the obligation to refrain from using data should mean in the case when the counter - performance consists of personal data , that the supplier should take all measures in order to comply with data protection rules by deleting it or rendering it anonymous in such a way that the consumer cannot be identified by any means likely reasonably to be used either by the supplier or by any other person . without prejudice to obligations of a controller under directive 95 / 46 / ec the supplier should not be obliged to undertake any further steps in relation to data which the supplier has lawfully provided to third parties in the course of the duration of the contract for the supply of the digital content . ### as a second step , the consumer should be entitled to have the price reduced or the contract terminated . where the consumer terminates the contract , the supplier should reimburse the price paid by the consumer or , where the digital content is supplied not in exchange for a price but against access to data provided by the consumer , the supplier should refrain from using it , from transferring that data to third parties or allowing third parties to access it after termination of the contract . fulfilling the obligation to refrain from using data should mean in the case when the counter - performance consists of personal data , that the supplier should take all measures in order to comply with data protection rules by deleting it .


### the principle of the supplier ' s liability for damages is an essential element of the contracts for supply of digital content . in order to increase consumers ' trust in digital content this principle should thus be regulated at union level to ensure that consumers do not suffer a detriment if their hardware or software is damaged by digital content which is not in conformity with the contract . therefore , consumers should be entitled to a compensation for damages caused to the consumer ' s digital environment by a lack of conformity with the contract or a failure to supply the digital content . however , it should be for member states to lay down the detailed conditions for the exercise of the right to damages while taking into account that discounts on prices for future supplies of the digital content , especially when offered by suppliers as an exclusive compensation for losses , do not necessarily put the consumer as nearly as possible into the position in which the consumer would have been if the digital content had been duly supplied and been in conformity with the contract . ### the principle of the supplier ' s liability for damages is an essential element of the contracts for supply of digital content . in order to increase consumers ' trust in digital content this principle should thus be regulated at union level to ensure that consumers do not suffer a detriment if their hardware or software is damaged by digital content which is not in conformity with the contract . therefore , consumers should be entitled to a compensation for damages caused to the consumer ' s digital environment by a lack of conformity with the contract or a failure to supply the digital content . however , it should be for member states to lay down the detailed conditions for the exercise of the right to damages while taking into account that discounts on prices for future supplies of the digital content , especially when offered by suppliers as an exclusive compensation for losses , do not put the consumer into the position in which the consumer would have been if the digital content had been duly supplied and been in conformity with the contract .


### “— 2021–2023 : 1 %” . ### “— 2021–2023 : 2 %” .


### the eip should incorporate the union commitment under the addis ababa action agenda on financing for development . it should also allow european investors and private companies , including small and medium - sized enterprises , to participate more effectively to sustainable development in partner countries . ### the eip should incorporate the union commitment under the addis ababa action agenda on financing for development . it should also allow european investors , including small and medium - sized enterprises , to participate more effectively in sustainable development in partner countries .


### moreover , the strategic board should support the commission in setting strategic guidance and overall investment goals . the strategic board should also support coordination and coherence between the regional platforms . this should ensure complementarity of the various instruments in external action . the strategic board should be co - chaired by the commission and the high representative of the union for foreign affairs and security policy to ensure consistency and coherence with union external policy objectives and partnership frameworks with third countries . ### moreover , the strategic board should support the commission in setting strategic guidance and overall investment goals . the strategic board should support coordination and coherence between the regional platforms . this should ensure complementarity of the various instruments in external action . the strategic board should be co - chaired by the commission and the high representative of the union for foreign affairs and security policy to ensure consistency and coherence with union external policy objectives and partnership frameworks with third countries .


### member states shall ensure that before introducing new legislative , regulatory or administrative provisions restricting access to or pursuit of regulated professions , or amending existing ones , the relevant competent authorities undertake an assessment of their proportionality in accordance with the rules laid down in this directive . ### member states shall undertake an assessment of proportionality in accordance with the rules laid down in this directive before introducing new , or amending existing , legislative , regulatory or administrative provisions restricting access to or pursuit of regulated professions .


### member states shall take the necessary measures to ensure that the assessment of proportionality referred to in paragraph 1 is carried out in an objective and independent manner including through involvement of independent scrutiny bodies . ### member states shall take the necessary measures to ensure that the assessment referred to in this article is carried out in an objective and independent manner .


### member states shall bring into force the laws , regulations and administrative provisions necessary to comply with this directive by at the latest . they shall forthwith communicate to the commission the text of those provisions . ### member states shall bring into force the laws , regulations and administrative provisions necessary to comply with this directive by 12 months following the day of its publication in the official journal of the european union at the latest . they shall forthwith communicate to the commission the text of those provisions .


### by [ six months after the entry into force of this regulation — opoce , please replace with the actual date ] and every six months thereafter during the development phase of the interoperability components , eu - lisa shall submit a report to the european parliament and the council on the state of play of the development of the interoperability components . once the development is finalised , a report shall be submitted to the european parliament and the council explaining in detail how the objectives , in particular relating to planning and costs , were achieved as well as justifying any divergences . ### by [ six months after the entry into force of this regulation — opoce , please replace with the actual date ] and every six months thereafter during the development phase of the interoperability components , eu - lisa shall submit a report to the european parliament and the council on the state of play of the development of the interoperability components . that report shall include an overview of the current development of costs and progress of the project , a financial impact assessment , and information on any technical problems and risks that may impact the overall costs of the system to be borne by the general budget of the union in accordance with article 60 .


### four years after the start of operations of each interoperability component and every four years thereafter , eu - lisa shall submit to the european parliament , the council and the commission a report on the technical functioning of the interoperability components , including the security thereof . ### two years after the start of operations of each interoperability component and every two years thereafter , eu - lisa shall submit to the european parliament , the council and the commission a report on the technical functioning of the interoperability components , including their security and costs .


### in addition , one year after each report from eu - lisa , the commission shall produce an overall evaluation of the components , including : ### in addition , six months after each report from eu - lisa , the commission shall produce an overall evaluation of the components , including :


### an examination of the results achieved against objectives and the impact on fundamental rights ; ### an examination of the results achieved against objectives and the impact on fundamental rights , as well as the associated costs ;


### an assessment of any implications , including any disproportionate impact on the flow of traffic at border crossing points and those with a budgetary impact on the union budget . ### an assessment of any implications on future operations , including those with a significant impact on the flow of traffic at border crossing points and those with a budgetary impact on the union budget .


### the specific factor determining the member state responsible for the monitoring and registration of beneficial ownership information of trusts and similar legal arrangements should be clarified . in order to avoid that , due to differences in the legal systems of member states , certain trusts are not monitored or registered anywhere in the union , all trusts and similar legal arrangements should be registered where they are administered . in order to ensure the effective monitoring and registration of information on the beneficial ownership of trusts , cooperation among member states is also necessary . ### the specific factor determining the member state responsible for the monitoring and registration of beneficial ownership information of trusts and similar legal arrangements should be clarified . in order to avoid that , due to differences in the legal systems of member states , certain trusts and similar legal arrangements are not monitored or registered anywhere in the union . all trusts and similar legal arrangements including inter alia treuhand , stiftung , privatstiftung , usufruct fiducia , or fideicomiso , which operate in the union should be registered in an eu member state and be obliged to disclose beneficial ownership information to competent and law enforcement authorities in all other member states . in order to ensure the effective monitoring and registration of information on the beneficial ownership of trusts and similar legal arrangements , cooperation among member states is necessary .


### in exceptional circumstances laid down in national law , where the access referred to in paragraphs 4 and 4a would expose the beneficial owner to the risk of fraud , kidnapping , blackmail , violence or intimidation , or where the beneficial owner is a minor or otherwise incapable , member states may provide for an exemption from such access to all or part of the information on the beneficial ownership on a case - by - case basis . ### in exceptional circumstances laid down in national law , where the access referred to in point b of paragraph 5 would expose the beneficial owner to the risk of fraud , kidnapping , blackmail , violence or intimidation , or where the beneficial owner is a minor or otherwise incapable , a competent authority may grant a temporary exemption to all or part of the information on the beneficial ownership on a case - by - case basis . when an exemption is granted this has to be clearly indicated in the register .


### a permanent exchange of information on intergovernmental agreements at union level should enable best practices to be developed . on the basis of those best practices , the commission , where appropriate in cooperation with the european external action service as regards the union’s external policies , should develop optional model clauses to be used in intergovernmental agreements between member states and third countries . the use of such model clauses should aim to avoid conflicts of intergovernmental agreements with union law , in particular internal energy market rules and competition law , and conflicts with international agreements concluded by the union . their use should be optional , and it should be possible to adapt their content to any particular circumstance . ### an exchange of information on intergovernmental agreements at union level should enable best practices to be developed . on the basis of those best practices , the commission , where appropriate in cooperation with the european external action service as regards the union’s external policies , should develop optional model clauses to be used in intergovernmental agreements between member states and third countries . the use of such model clauses should aim to avoid conflicts of intergovernmental agreements with union law , in particular internal energy market rules and competition law , and conflicts with international agreements concluded by the union . their use should be optional , and it should be possible to adapt their content to any particular circumstance .


### supporting effective european integrated border management at the external borders implemented by the european border and coast guard as a shared responsibility of the european border and coast guard agency and of the national authorities responsible for border management , to facilitate legitimate border crossings , to prevent and detect illegal immigration and cross - border crime and to effectively manage migratory flows ; ### supporting effective european integrated border management at the external borders implemented by the european border and coast guard by means of close cooperation between the european border and coast guard agency and the national authorities responsible for border management , to facilitate legitimate border crossings , to prevent , detect and discourage illegal immigration and cross - border crime , and to effectively manage migratory flows , promoting national resettlement programmes and effective repatriation programmes ;


### supporting effective european integrated border management at the external borders implemented by the european border and coast guard as a shared responsibility of the european border and coast guard agency and of the national authorities responsible for border management , to facilitate legitimate border crossings , to prevent and detect illegal immigration and cross - border crime and to effectively manage migratory flows ; ### supporting effective european integrated border management at the external borders implemented by the european border and coast guard as a shared responsibility of the european border and coast guard agency and of the national authorities responsible for border management , to facilitate legitimate border crossings , to prevent and detect illegal immigration and cross - border crime and to effectively&#160 ; curb migratory flows ;


### specific objective 1 : supporting effective european integrated border management at the external borders implemented by the european border and coast guard as a shared responsibility of the european border and coast guard agency and of the national authorities responsible for border management , to facilitate legitimate border crossings , to prevent and detect illegal immigration and cross - border crime and to effectively manage migratory flows : ### specific objective 1 : supporting effective european integrated border management at the external borders implemented by the european border and coast guard by means of close cooperation and coordination between the european border and coast guard agency and the national authorities responsible for border management and protection , to facilitate legitimate border crossings , to prevent and detect illegal immigration and cross - border crime and to effectively manage migratory flows :


### preparing an action plan following - up conclusions of internal or external audit reports and evaluations , as well as investigations by the european anti - fraud office and reporting on progress twice a year to the commission and regularly to the management board and the executive board ; ### preparing an action plan following - up conclusions of internal or external audit reports and the evaluations referred to in article 28 , as well as investigations by the european anti - fraud office and reporting on progress twice a year to the commission and regularly to the management board and the executive board ;


### by 31 march of the following financial year , the commission ' s accounting officer shall send the agency ' s provisional accounts , consolidated with the commission’s accounts , to the court of auditors . ### by 31 march of the following financial year , the commission ' s accounting officer shall send the agency ' s provisional accounts , consolidated with the commission’s accounts , to the european court of auditors .


### on receipt of the court of auditors ' observations on the agency ' s provisional accounts , pursuant to article 148 of the financial regulation , the executive director shall draw up the agency ' s final accounts under his / her own responsibility and submit them to the management board for an opinion . ### on receipt of the european court of auditors ' observations on the agency ' s provisional accounts , pursuant to article 148 of the financial regulation , the executive director shall draw up the agency ' s final accounts under his / her own responsibility and submit them to the management board for an opinion .


### since the cap needs to sharpen its responses to the challenges and opportunities as they manifest themselves at union , international , national , regional , local and farm levels , it is necessary to streamline the governance of the cap and improve its delivery on the union objectives and to significantly decrease the administrative burden . in the cap based on delivery of performance , the union should set the basic policy parameters , such as objectives of the cap and basic requirements , while member states should bear greater responsibility as to how they meet the objectives and achieve targets . enhanced subsidiarity makes it possible to better take into account local conditions and needs , tailoring the support to maximise the contribution to union objectives . ### since the cap needs to sharpen its responses to the challenges and opportunities as they manifest themselves at union , international , national , regional , local and farm levels , it is necessary to streamline the governance of the cap and improve its delivery on the union objectives and to significantly decrease the administrative burden for farmers . in the cap based on delivery of performance , the union should set the basic policy parameters , such as objectives of the cap and basic requirements , while member states should bear greater responsibility as to how they meet the objectives and achieve targets , whilst ensuring policy certainty and financial security for the sector . enhanced subsidiarity makes it possible to better take into account local conditions and needs , tailoring the support to maximise the contribution to union objectives .


### areas used for the production of hemp shall only be eligible hectares if the varieties used have a tetrahydrocannabinol content not exceeding 0 , 2 % ; ### areas used for the production of hemp shall only be eligible hectares if the varieties used have a tetrahydrocannabinol content not exceeding 0 , 2 % ; minor areas placed in the middle of the areas mentioned in this subparagraph , which do not give right to payments under the mentioned conditions can also receive direct payments under the condition that these areas do not cover more than 10 % of the project area .


### member states shall ensure that all agricultural areas including land which is no longer used for production purposes , is maintained in good agricultural and environmental condition . member states shall define , at national or regional level , minimum standards for beneficiaries for good agricultural and environmental condition of land in line with the main objective of the standards as referred to in annex iii , taking into account the specific characteristics of the areas concerned , including soil and climatic condition , existing farming systems , land use , crop rotation , farming practices , and farm structures . ### member states shall ensure that all agricultural areas including land which is no longer used for production purposes , is maintained in good agricultural and environmental condition . member states shall define , at national or regional level , minimum standards for beneficiaries with more than [ x ] ha agriculture area to be defined by member states&#160 ; for good agricultural and environmental condition of land in line with the main objective of the standards as referred to in annex iii , taking into account farm structures , &#160 ; the specific characteristics of the areas concerned , including soil and climatic condition , existing farming systems , land use , and&#160 ; crop rotation , farming practices , and farm structures .


### member states shall ensure that all agricultural areas including land which is no longer used for production purposes , is maintained in good agricultural and environmental condition . member states shall define , at national or regional level , minimum standards for beneficiaries for good agricultural and environmental condition of land in line with the main objective of the standards as referred to in annex iii , taking into account the specific characteristics of the areas concerned , including soil and climatic condition , existing farming systems , land use , crop rotation , farming practices , and farm structures . ### member states shall ensure that all agricultural areas including land which is no longer used for production purposes , is maintained in good agricultural and environmental condition . member states shall define , at national or regional level , minimum standards for beneficiaries for good agricultural and environmental condition of land in line with the main objective of the standards as referred to in annex iii , to the extent applicable taking duly into account the specific characteristics of the areas concerned , including soil and climatic condition , existing farming systems , land use , crop rotation , farming practices , and farm structures .


### schemes for the climate and the environment ### schemes for the climate , the environment and animal welfare


### the union financial assistance to the interventions referred to in paragraph 2 shall be maximum 50% of the expenditure . the remaining part of the expenditure shall be borne by the member states . ### the union financial assistance to the interventions referred to in paragraph 1 shall be equivalent to 50% of the expenditure borne by member states .


### member states shall only grant payments to farmers and other beneficiaries who undertake , on a voluntary basis , management commitments which are considered to be beneficial to achieving the specific objectives set out in article 6 . ### member states shall grant payments to farmers , other beneficiaries , groups of farmers as well as groups of farmers and other beneficiaries , who undertake , on a voluntary basis , management commitments which are considered to be beneficial to achieving the appropriate objectives set out in article 6 .


### purchase of animals , annual plants and their planting other than for the purpose of restoring agricultural or forestry potential following natural disaster and catastrophic events ; ### purchase of animals , annual plants and their planting other than for the purpose of restoring agricultural or forestry potential damaged following natural disaster and catastrophic events ;


### member states may only grant support under this type of interventions to promote forms of cooperation which involves at least two entities and which contributes to achieving the specific objectives set out in article 6 . ### member states may only grant support under this type of interventions to promote forms of cooperation which involves at least two entities of which at least one is involved in agricultural production , and which contributes to achieving the specific objectives set out in article 6 .


### economic and social partners ; ### farmers representatives , young farmers , economic and social and agricultural innovation partners ;


### a request for amendment of the cap strategic plan may be submitted no more than once per calendar year subject to possible exceptions to be determined by the commission in accordance with article 109 . ### a request for amendment of the cap strategic plan may be submitted no more than three times per calendar year , subject to possible exceptions to be determined by the commission in accordance with article 109 .


### this regulation shall apply to activities pursued by union fishing vessels and nationals of member states , without prejudice to the primary responsibility of the flag state , in the fishing zones referred to in article 5 as well as by fishing vessels flying the flag of , and registered in , third countries when fishing in union waters . ### without prejudice to article 29 , this regulation shall apply to all fishing activities pursued by union fishing vessels and nationals of member states , without prejudice to the primary responsibility of the flag state , in the fishing zones referred to in article 5 as well as by fishing vessels flying the flag of , and registered in , third countries when fishing in union waters .


### optimise exploitation patterns to provide protection for juveniles and spawning aggregations of marine species ; ### optimise exploitation patterns to provide protection for juveniles and / or spawning aggregations of marine species ;


### ‘ st andrews cross’ means a grab which employs a scissor - like action to harvest for example bivalve molluscs or red coral from the seabed ; ### ‘ st andrews cross’ means a grab used to harvest , for example , bivalve molluscs or red coral from the seabed


### when caught as bycatch , species referred to in paragraph 1 shall not be harmed and specimens shall be promptly released . ### when caught accidentally , species referred to in paragraph 1 shall not be harmed and specimens shall be promptly released .


### notwithstanding paragraphs 1 and 2 , the retention on board , transhipment or landing of specimens of marine species referred to in paragraph 1 which have been caught as bycatch , shall be authorised as far as this activity is necessary to secure assistance for the recovery of the individual animals and provided that the competent national authorities concerned have been fully informed in advance . ### notwithstanding paragraphs 1 and 2 , the retention on board , transhipment or landing of specimens of marine species referred to in paragraph 1 which have been caught accidentally shall be permitted as far as this activity is necessary to secure assistance for the recovery of the individual animals or for scientific research purposes and provided that the competent national authorities concerned have been fully informed in advance .


### member states shall have in place measures to facilitate the storage of or find outlets for catches below minimum conservation reference sizes landed in accordance with article 15 of regulation no 1380 / 2013 . those measures may include support for investment in the construction and adaptation of landing sites and shelters , or support for investments to add value to fishery products . ### member states shall have in place adequate measures to facilitate the storage of or find outlets for catches below minimum conservation reference sizes landed in accordance with article 15 of regulation no 1380 / 2013 . those measures shall include support for investment in the construction and adaptation of landing sites and shelters , as well as support for investments to add value to fishery products .


### the use of innovative fishing gears shall not be permitted where those assessments indicate that their use will lead to negative impacts on sensitive habitats and non - target species . ### the use of innovative fishing gears shall not be permitted where those assessments indicate that their use will lead to significant negative impacts on sensitive habitats and non - target species , in comparison to the common fishing practices .


### the technical measures provided for in this regulation shall not apply to fishing operations conducted solely for the purpose of scientific investigations subject to the following conditions : ### the technical measures provided for in this regulation shall not apply to fishing operations conducted for the purpose of scientific investigations subject to the following conditions :


### they are sold for purposes other than direct human consumption . ### in the case of fish below the minimum conservation reference size , they are sold for purposes other than direct human consumption .


### baseline mesh sizes for towed gears ### baseline mesh sizes for towed and encircling gears


### it is necessary to specify the categories of data that can be entered in sis in respect of third - country nationals who are the subject of a return decision issued in accordance with provisions respecting directive 2008 / 115 / ec . alerts on return should contain only those data that are required in order to identify the data subjects , to allow the competent authorities to take informed decisions without losing time and to ensure , where necessary , their protection in relation to persons who are armed , violent , have escaped or are involved in an activity as referred to in articles 1 , 2 , 3 and 4 of council framework decision 2002 / 475 / jha on combating terrorism26 . furthermore , in order to facilitate identification and detect multiple identities , the alert should include also a reference to the personal identification document and a copy of such document , if available . _________________ 26 council framework decision 2002 / 475 / jha of 13 june 2002 on combating terrorism . ### it is necessary to specify the categories of data that can be entered in sis in respect of third - country nationals who are the subject of a return decision issued in accordance with provisions respecting directive 2008 / 115 / ec . alerts on return should contain only those data that are required in order to identify the data subjects , to allow the competent authorities to take informed decisions without losing time and to ensure , where necessary , their protection in relation to persons who are armed , violent , have escaped or are involved in an activity as referred to in titles ii , iii or iv of directive 2017 / 541 of the european parliament and of the council26 . furthermore , in order to facilitate identification and detect multiple identities , the alert should include also a reference to the personal identification document or documents and a copy of such document or documents , if available . _________________ 26 directive 2017 / 541 of the european parliament and of the council of 15 march 2017 on combating terrorism and replacing council framework decision 2002 / 475 / jha and amending council decision 2005 / 671 / jha .


### where a third - country national who is subject of an alert on return is identified by a competent authority and it has been ascertained by the same authority that the obligation to return has not been complied with , that authority shall immediately consult the issuing member state through the exchange of supplementary information in order to determine without delay the action to be taken . ### where a third - country national who is subject of an alert on return is identified by a competent authority and it has been ascertained that the obligation to return has not been complied with , that authority shall immediately consult the issuing member state through the exchange of supplementary information in order to determine the action to be taken and the issuing member state shall be obliged to communicate without delay the preferred course of action .


### alerts on return entered in respect of a person who has acquired citizenship of a member state or of any state whose nationals are beneficiaries of the right of free movement within the union shall be deleted as soon as the issuing member state becomes aware , or is informed pursuant to article 39 of regulation 2018 / xxx [ border checks ] , that the person in question has acquired such citizenship . ### alerts on return entered in respect of a person who has acquired citizenship of a member state or of any state whose nationals are beneficiaries of the right of free movement within the union shall be deleted as soon as the issuing member state becomes aware , or is informed pursuant to article 39 of regulation 2018 / xxx [ border checks ] , that the person in question has acquired such citizenship . this is without prejudice to the right of a member state to keep in its national files data contained in an alert issued in sis by that member state in respect of a person who has acquired residency or citizenship of another member state after the consultation procedure referred to in article 8 .


### it is essential that identical rules for determining the characteristics of fishing vessels should be used in order to unify the conditions for the pursuit of the activity in the union . ### it is essential that identical rules for determining the characteristics of fishing vessels which shall be in line with the standards of the common fisheries policy should be used in order to unify the conditions for the pursuit of the activity in the union .


### therefore , account should be taken of the international convention on tonnage measurement of ships , signed in london on 23 june 1969 , and the international convention for the safety of fishing vessels , signed in torremolinos on 2 april 1977 , both drawn up under the aegis of the international maritime organization . ### therefore , account should be taken by all member states of the union of the international convention on tonnage measurement of ships , signed in london on 23 june 1969 , and the international convention for the safety of fishing vessels , signed in torremolinos on 2 april 1977 , both drawn up under the aegis of the international maritime organization .


### in order to ensure efficient , transparent and cost - effective reporting and verification of greenhouse gas emissions and of other information necessary to assess progress with member states’ annual emissions allocations , the requirements for annual reporting and evaluation under this regulation are integrated with the relevant articles under regulation no . 525 / 2013 , which should therefore be amended accordingly . the amendment of that regulation should also ensure that progress of member states in making emission reductions continues to be evaluated annually , taking into account progress in union policies and measures and information from member states . every two years , the evaluation should include the projected progress of the union towards meeting its reduction commitments and of member states towards fulfilling their obligations . however , the application of deductions should only be considered at five - year intervals , so that the potential contribution from deforested land , afforested land , managed cropland and managed grassland taking place pursuant to regulation [ ] can be considered . this is without prejudice to the duty of the commission to ensure compliance with the obligations of member states resulting from this regulation or to the power of the commission to initiate infringement proceedings for this purpose . ### in order to ensure efficient , transparent and cost - effective reporting and verification of greenhouse gas emissions and of other information necessary to assess progress with member states’ annual emissions allocations , the requirements for annual reporting and evaluation under this regulation are integrated with the relevant articles under regulation no . 525 / 2013 , which should therefore be amended accordingly . the amendment of that regulation should also ensure that progress of member states in making emission reductions continues to be evaluated , taking into account progress in union policies and measures and information from member states . every two years , the evaluation should include the projected progress of the union towards meeting its reduction commitments and of member states towards fulfilling their obligations . however , the application of deductions should only be considered at five - year intervals , so that the potential contribution from deforested land , afforested land , managed cropland and managed grassland taking place pursuant to regulation [ ] can be considered . this is without prejudice to the duty of the commission to ensure compliance with the obligations of member states resulting from this regulation or to the power of the commission to initiate infringement proceedings for this purpose .


### to the extent that a member state ' s emissions exceed its annual emission allocations for a given year , a quantity up to the sum of total net removals and total net emissions from the combined accounting categories of deforested land , afforested land , managed cropland and managed grassland referred to in article 2 of regulation [ ] [ lulucf ] may be taken into account for its compliance under article 9 of this regulation for that year , provided that : ### to the extent that a member state ' s emissions exceed its annual emission allocations for a given year plus any emissions allocations banked pursuant to article 5 . 3 , a quantity up to the sum of total net removals and total net emissions from the combined accounting categories of deforested land , afforested land , managed cropland and managed grassland referred to in article 2 of regulation [ ] [ lulucf ] may be taken into account for its compliance under article 9 of this regulation for that year , provided that :


### the commission shall report to the european parliament and to the council by 28 february 2024 and every five years thereafter on the operation of this regulation , its contribution to the eu’s overall 2030 greenhouse gas emission reduction target and its contribution to the goals of the paris agreement , and may make proposals if appropriate . ### the commission shall report to the european parliament and to the council by 28 february 2024 following the first global stocktake of the implementation of the paris agreement in 2023 and subsequent global stocktakes and every five years thereafter on the operation of this regulation , its contribution to the eu’s overall 2030 greenhouse gas emission reduction target and its contribution to the goals of the paris agreement , and may make proposals if appropriate . this report shall include progress made in leveraging and sustaining private finance in support of the long - term transition to a low - carbon economy .


### concentration of supply and the placing on the market of the products produced by its members , including through direct marketing ; ### in article 152 , paragraph 1 , point c , the subpoint ii is replaced by the following : “ concentration of supply and / or the placing on the market of the products produced by its members , including through direct marketing ; ”


### seeking ways of restricting the use of animal - health or plant protection products , better managing other inputs , ensuring product quality and soil and water conservation , promoting food safety , in particular through traceability of products , and improving animal health and welfare ; ### in article 157 , point c , the subpoint viii is replaced by the following : “ seeking ways of restricting the use of animal - health or plant protection products , better managing other inputs , ensuring product quality and soil and water conservation , promoting food safety , in particular through traceability of products , and improving animal health and welfare and by establishing measures which promote phytosanitary prevention and control and which help to establish risk funds which can be used to compensate affected enterprises in the case of outbreaks , pests or diseases ; ”


### without prejudice to any specific value - sharing clauses in the sugar sector , farmers , including associations of farmers , and their first purchaser may agree on value sharing clauses , including market bonuses and losses , determining how any evolution of relevant market prices for the products concerned or other commodity markets is to be allocated between them . ### article 172a is replaced by the following : “without prejudice to any specific value - sharing clauses in the sugar sector , farmers , including associations of farmers , and / or inter branch organisations , and relevant purchasers in the chain may agree on value sharing clauses , including market bonuses and losses , determining how any evolution of relevant market prices for the products concerned or other commodity markets is to be allocated between them”


### ‘ lane - keeping system’ means a system monitoring the position of the vehicle with respect to the lane boundary and applying a torque to the steering wheel , or pressure to the brakes , at least when a lane departure occurs or is about to occur and a collision may be imminent ; ### ‘ lane - keeping system’ means a system assisting the driver in keeping a safe position of the vehicle with respect to the lane or road boundary at least when a lane departure occurs or is about to occur and a collision may be imminent ;


### ‘ automated vehicle’ means a motor vehicle designed and constructed to move autonomously for extended periods of time without continuous human supervision ; ### ‘ automated vehicle’ means a motor vehicle designed and constructed to move autonomously for certain periods of time without continuous human supervision , but where driver intervention is still expected or required in case operational design domain limits are reached ;


### it shall not be possible to switch off or suppress the system ; ### it shall be possible to switch off or suppress the system temporarily ;


### it is in the interest of a coherent approach to personal data protection throughout the union , and of the free movement of personal data within the union , to align as far as possible the data protection rules for union institutions and bodies with the data protection rules adopted for the public sector in the member states . whenever the provisions of this regulation are based on the same concept as the provisions of regulation 2016 / 679 , those two provisions should be interpreted homogeneously , in particular because the scheme of this regulation should be understood as equivalent to the scheme of regulation 2016 / 679 . ### it is in the interest of a coherent approach to personal data protection throughout the union , and of the free movement of personal data within the union , to align the data protection rules for union institutions , bodies , offices and agencies with the data protection rules adopted for the public sector in the member states . whenever the provisions of this regulation are based on the same concept as the provisions of regulation 2016 / 679 , those two provisions should under the case law of the court of justice of the european union1a , be interpreted homogeneously , in particular because the scheme of this regulation should be understood as equivalent to the scheme of regulation 2016 / 679 . _________________ 1a judgment of the court of justice of 9 march 2010 , commission v germany , c - 518 / 07 , ecli : eu : c : 2010 : 125 , paragraphs 26 and 28 .


### when personal data are transferred from the union institutions and bodies to controllers , processors or other recipients in third countries or to international organisations , the level of protection of natural persons ensured in the union by this regulation should not be undermined , including in cases of onward transfers of personal data from the third country or international organisation to controllers , processors in the same or another third country or international organisation . in any event , transfers to third countries and international organisations may only be carried out in full compliance with this regulation . a transfer could take place only if , subject to the other provisions of this regulation , the conditions laid down in the provisions of this regulation relating to the transfer of personal data to third countries or international organisations are complied with by the controller or processor . ### when personal data are transferred from the union institutions and bodies to controllers , processors or other recipients in third countries or to international organisations , the level of protection of natural persons ensured in the union by this regulation should be guaranteed , including in cases of onward transfers of personal data from the third country or international organisation to controllers , processors in the same or another third country or international organisation . in any event , transfers to third countries and international organisations may only be carried out in full compliance with this regulation , with regulation 2016 / 679 and with the fundamental rights and freedoms enshrined in the charter . a transfer could take place only if , subject to the other provisions of this regulation , the conditions laid down in the provisions of this regulation relating to the transfer of personal data to third countries or international organisations are complied with by the controller or processor .


### this regulation protects fundamental rights and freedoms of natural persons and in particular their right to the protection of personal data . ### this regulation protects fundamental rights and freedoms of natural persons enshrined in the charter and in particular their right to the protection of personal data .


### the union should seek the most efficient use of available resources in order to optimise the impact of its external action . that should be achieved through coherence and complementarity among the union ' s external financing instruments , as well as the creation of synergies with other union policies and programmes . this includes , where relevant , coherence and complementarity with macro - financial assistance . ### the union should seek the most efficient use of available resources in order to optimise the impact of its external action . that should be achieved through coherence and complementarity among the union ' s external financing instruments , as well as the creation of synergies with other union policies and programmes . this includes , where relevant , coherence and complementarity with macro - financial assistance and eu macro - regional strategies .


### to reinforce the effectiveness of public administration and support structural reforms and good governance at all levels ; ### to reinforce the effectiveness and transparency of public administration and support structural reforms and good governance at all levels ;


### the ipa programming framework shall take relevant national strategies and sector policies into due account . ### the ipa programming framework shall take relevant national and local strategies and sector policies into due account .


### halting and reversing biodiversity loss , including in marine ecosystems , requires support for the development , implementation , enforcement and assessment of relevant union legislation and policy , including the eu biodiversity strategy to 202022 , council directive 92 / 43 / eec23 and directive 2009 / 147 / ec of the european parliament and of the council24 and regulation 1143 / 2014 of the european parliament and of the council25 , in particular by developing the knowledge base for policy development and implementation and by developing , testing , demonstrating and applying best practices and solutions on small scale or tailored to specific local , regional or national contexts , including integrated approaches for the implementation of the prioritised action frameworks prepared on the basis of directive 92 / 43 / eec . the union should track its biodiversity - related expenditure to fulfil its reporting obligations under the convention on biological diversity . requirements for tracking in other relevant union legislation should also be met . _________________ 22 com 244 final . 23 council directive 92 / 43 / eec of 21 may 1992 on the conservation of natural habitats and of wild fauna and flora . 24 directive 2009 / 147 / ec of the european parliament and of the council of 30 november 2009 on the conservation of wild birds . 25 regulation no 1143 / 2014 of the european parliament and of the council of 22 october 2014 on the prevention and management of the introduction and spread of invasive alien species . ### halting and reversing biodiversity loss , including in marine ecosystems , requires support for the development , implementation , enforcement and assessment of relevant union legislation and policy , including the eu biodiversity strategy to 202022 , council directive 92 / 43 / eec23 and directive 2009 / 147 / ec of the european parliament and of the council24 and regulation 1143 / 2014 of the european parliament and of the council25 , in particular by developing the knowledge base for policy development and implementation and by developing , testing , demonstrating and applying best practices and solutions on small scale or tailored to specific local , regional or national contexts , including integrated approaches for the implementation of the prioritised action frameworks prepared on the basis of directive 92 / 43 / eec . biodiversity protection cannot be addressed in isolation : a coordinated approach at the eu and international level is needed . the union should put greater emphasis on and resources towards improving the gathering and collating of biological data and converting those data into outputs that will provide an improved geographical focus of conservation action . the union should track its biodiversity - related expenditure to fulfil its reporting obligations under the convention on biological diversity . requirements for tracking in other relevant union legislation should also be met . _________________ 22 com 244 final . 23 council directive 92 / 43 / eec of 21 may 1992 on the conservation of natural habitats and of wild fauna and flora . 24 directive 2009 / 147 / ec of the european parliament and of the council of 30 november 2009 on the conservation of wild birds . 25 regulation no 1143 / 2014 of the european parliament and of the council of 22 october 2014 on the prevention and management of the introduction and spread of invasive alien species .


### recent evaluations and assessments , including the mid - term review of the eu biodiversity strategy to 2020 and the fitness check of nature legislation , indicate that one of the main underlying causes for insufficient implementation of union nature legislation and of the biodiversity strategy is the lack of adequate financing . the main union funding instruments , including the [ european regional development fund , the cohesion fund , the european agricultural fund for rural development and the european maritime and fisheries fund ] , can make a significant contribution towards meeting those needs . the programme can further improve the efficiency of such mainstreaming through strategic nature projects dedicated to catalysing the implementation of union nature and biodiversity legislation and policy , including the actions set out in the priority action frameworks developed in accordance with directive 92 / 43 / eec . the strategic nature projects should support programmes of actions in member states for the mainstreaming of relevant nature and biodiversity objectives into other policies and financing programmes , thus ensuring that appropriate funds are mobilised for implementing these policies . member states could decide within their strategic plan for the common agricultural policy to use a certain share of the european agricultural fund for rural development allocation to leverage support for actions that complement the strategic nature projects as defined under this regulation . ### recent evaluations and assessments , including the mid - term review of the eu biodiversity strategy to 2020 and the fitness check of nature legislation , indicate that one of the main underlying causes for insufficient implementation of union nature legislation and of the biodiversity strategy is the lack of adequate financing . the main union funding instruments , including the [ european regional development fund , the cohesion fund , the european agricultural fund for rural development and the european maritime and fisheries fund ] , can make a significant contribution towards meeting those needs . the programme can further improve the efficiency of such mainstreaming through strategic nature projects dedicated to catalysing the implementation of union nature and biodiversity legislation and policy , including the actions set out in the priority action frameworks developed in accordance with directive 92 / 43 / eec . in many member states , a large proportion of ecosystems has been degraded ; restoration of ecosystems contributes to halting biodiversity loss , and safeguarding the ecosystem services that they provide . specific attention should be given to providing space for natural processes to restore and sustain ecosystems and stimulate partnerships with other economic sectors , such as forestry and water management in developing nature - based economies . the strategic nature projects should support programmes of actions in member states for the mainstreaming of relevant nature and biodiversity objectives into other policies and financing programmes , thus ensuring that appropriate funds are mobilised for implementing these policies . member states could decide within their strategic plan for the common agricultural policy to use a certain share of the european agricultural fund for rural development allocation to leverage support for actions that complement the strategic nature projects as defined under this regulation .


### recent evaluations and assessments , including the mid - term review of the eu biodiversity strategy to 2020 and the fitness check of nature legislation , indicate that one of the main underlying causes for insufficient implementation of union nature legislation and of the biodiversity strategy is the lack of adequate financing . the main union funding instruments , including the [ european regional development fund , the cohesion fund , the european agricultural fund for rural development and the european maritime and fisheries fund ] , can make a significant contribution towards meeting those needs . the programme can further improve the efficiency of such mainstreaming through strategic nature projects dedicated to catalysing the implementation of union nature and biodiversity legislation and policy , including the actions set out in the priority action frameworks developed in accordance with directive 92 / 43 / eec . the strategic nature projects should support programmes of actions in member states for the mainstreaming of relevant nature and biodiversity objectives into other policies and financing programmes , thus ensuring that appropriate funds are mobilised for implementing these policies . member states could decide within their strategic plan for the common agricultural policy to use a certain share of the european agricultural fund for rural development allocation to leverage support for actions that complement the strategic nature projects as defined under this regulation . ### recent evaluations and assessments , including the mid - term review of the eu biodiversity strategy to 2020 and the fitness check of nature legislation , indicate that one of the main underlying causes for insufficient implementation of union nature legislation and of the biodiversity strategy is the lack of adequate financing and better coordination between governmental and scientific institutions . the main union funding instruments , including the [ european regional development fund , the cohesion fund , the european agricultural fund for rural development and the european maritime and fisheries fund ] , can make a significant contribution towards meeting those needs . the programme can further improve the efficiency of such mainstreaming through strategic projects dedicated to sustainability and conservation and catalysing the implementation of union nature and biodiversity legislation and policy , including the actions set out in the priority action frameworks developed in accordance with directive 92 / 43 / eec . the projects should support programmes of actions in member states for the mainstreaming of relevant nature and biodiversity objectives into other policies and financing programmes , thus ensuring that appropriate funds are mobilised for implementing these policies . member states could decide within their strategic plan for the common agricultural policy to use a certain share of the european agricultural fund for rural development allocation to leverage support for actions that complement the strategic nature projects as defined under this regulation .


### in support of the implementation of the programme , the commission should collaborate with the programme’s national contact points , organise seminars and workshops , publish lists of projects funded under the programme or undertake other activities to disseminate project results and to facilitate exchanges of experience , knowledge and best practices and the replication of project results across the union . such activities should in particular target member states with a low uptake of funds and should facilitate the communication and cooperation between project beneficiaries , applicants or stakeholders of completed and ongoing projects in the same field . ### in support of the implementation of the programme , the commission should collaborate with the programme’s national contact points , organise seminars and workshops , publish lists of projects funded under the programme or undertake other activities to disseminate project results and to facilitate exchanges of experience , knowledge and best practices and the replication of project results across the union . such activities should in particular target member states with a low uptake of funds , lack of awareness and know - how and should facilitate the communication and cooperation between project beneficiaries , applicants or stakeholders of completed and ongoing projects in the same field .


### to support the development , implementation , monitoring and enforcement of the relevant union legislation and policy , including by improving governance through enhancing capacities of public and private actors and the involvement of civil society ; ### to support the development , implementation , monitoring and enforcement of the relevant union legislation and policy , including by improving multi - level governance through enhancing capacities of public and private actors and the involvement of civil society ;


### the programme shall be implemented in a way which ensures its consistency with the european regional development fund , the european social fund , the cohesion fund , the european agricultural fund for rural development , and the european maritime and fisheries fund , horizon europe , the connecting europe facility and investeu , in order to create synergies , particularly as regards strategic nature projects and strategic integrated projects , and to support the uptake and replication of solutions developed under the programme . ### the programme shall be implemented in a way which ensures its consistency and transparency with the european regional development fund , the european social fund , the cohesion fund , the european agricultural fund for rural development , and the european maritime and fisheries fund , horizon europe , the connecting europe facility and investeu , in order to create synergies , particularly as regards strategic nature projects and strategic integrated projects , and to support the uptake and replication of solutions developed under the programme , where appropriate .


### the energy union aims at providing consumers – household and business – secure , sustainable , competitive and affordable energy . historically , the electricity system was dominated by vertically integrated , often publicly owned , monopolies with large centralised nuclear or fossil fuel power plants . the internal market in electricity , which has been progressively implemented since 1999 , aims to deliver a real choice for all consumers in the union , both citizens and businesses , new business opportunities and more cross - border trade , so as to achieve efficiency gains , competitive prices and higher standards of service , and to contribute to security of supply and sustainability . the internal market in electricity has increased competition , in particular at the wholesale level , and cross - border trade . it remains the foundation of an efficient energy market . ### the energy union aims at providing consumers – household and business – secure , sustainable , competitive and affordable energy . historically , the electricity system was dominated by vertically integrated , often publicly owned , monopolies with large centralised nuclear or fossil fuel power plants . the internal market in electricity , which has been progressively implemented since 1999 , aims to deliver a real choice for all consumers in the union , both citizens and businesses , open up new business opportunities for undertakings , encourage cooperative ‘ citizens’ energy’ models with regional value added and boost cross - border trade , so as to achieve efficiency gains , competitive prices and higher standards of service , and to contribute to security of supply and sustainability . the internal market in electricity has increased competition , in particular at the wholesale level , and cross - border trade . it remains the foundation of an efficient energy market .


### prior to introducing capacity mechanisms , member states should assess regulatory distortions contributing to the related resource adequacy concern . they should be required to adopt measures to eliminate the identified distortions including a timeline for their implementation . capacity mechanisms should only be introduced for the residual concerns that cannot be addressed through removing such distortions . ### prior to introducing capacity mechanisms , member states should assess regulatory distortions contributing to the related resource adequacy concern . they should be required to adopt measures to eliminate the identified distortions including a timeline for their implementation . capacity mechanisms should only be introduced for the residual concerns , such as security of energy supplies , that cannot be addressed through removing such distortions .


### member states applying capacity mechanisms on [ op : entry into force of this regulation ] shall adapt their mechanisms to comply with articles 18 , 21 and 23 of this regulation . ### member states applying capacity mechanisms on [ op : 5 years after entry into force of this regulation ] shall adapt their mechanisms to comply with articles 18 , 21 and 23 of this regulation .


### 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 . 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 .


### 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 sustainability risks are integrated by financial market participants in the investment decision making processes should be regulated by requiring those entities to maintain that information on their websites .


### directive 2013 / 34 / eu of the european parliament and of the council40 impose transparency obligations as regards social , environmental and corporate governance aspects in non - financial reporting . the required form and presentation established by those directives is not , however , suitable for direct use by financial market participants and financial advisors when dealing with end - investors . the financial market participants and financial advisors should have the option to use information in management reports and non - financial statements in accordance with directive 2013 / 34 / eu for the purposes of this regulation , where appropriate . __________________ 40 directive 2013 / 34 / eu of the european parliament and of the council of 26 june 2013 on the annual financial statements , consolidated financial statements and related reports of certain types of undertakings , amending directive 2006 / 43 / ec of the european parliament and of the council and repealing council directives 78 / 660 / eec and 83 / 349 / eec . ### directive 2013 / 34 / eu of the european parliament and of the council40 impose transparency obligations as regards socio - economic , environmental and corporate governance aspects in non - financial reporting . the required form and presentation established by those directives is not , however , suitable for direct use by financial market participants when dealing with end - investors . the financial market participants should have the option to use information in management reports and non - financial statements in accordance with directive 2013 / 34 / eu for the purposes of this regulation , where appropriate . __________________ 40 directive 2013 / 34 / eu of the european parliament and of the council of 26 june 2013 on the annual financial statements , consolidated financial statements and related reports of certain types of undertakings , amending directive 2006 / 43 / ec of the european parliament and of the council and repealing council directives 78 / 660 / eec and 83 / 349 / eec .


### the free movement of workers , freedom of establishment and freedom to provide services are fundamental principles of the internal market of the union , enshrined in the treaty on the functioning of the european union . ### the free movement of workers , freedom of establishment and freedom to provide services are fundamental principles of the internal market of the union , enshrined in the treaty on the functioning of the european union . free movement rights are , however , not absolute and an abusive reliance on these rights should be prevented .


### pursuant to article 3 teu , the union is to work for a highly competitive social market economy , aiming at full employment and social progress and promote social justice and protection . in accordance with article 9 tfeu , the union , in defining and implementing its policies and activities , is to take into account requirements linked to , inter alia , the promotion of a high level of employment , the guarantee of an adequate social protection , the fight against social exclusion , and the promotion of a high level of education , training and the protection of human health . ### pursuant to article 3 teu , the union is to work for a highly competitive social market economy , aiming at full employment and social progress and promote social justice and protection . in accordance with article 9 tfeu , the union , in defining and implementing its policies and activities , is to take into account requirements linked to , inter alia , the promotion of a high level of employment , the guarantee of an adequate social protection , the fight against social exclusion , and the promotion of a high level of education , training and the protection of human health . pursuant to article 5 teu the limits of union competences are governed by the principle of conferral . the use of union competences is governed by the principles of subsidiarity and proportionality .


### a european labour authority should be established in order to help strengthen fairness and trust in the single market . to that effect , the authority should support the member states and the commission in strengthening access to information for individuals and employers about their rights and obligations in cross - border labour mobility situations as well as access to relevant services , support compliance and cooperation between the member states to ensure the effective application of the union law in these areas , and mediate and facilitate a solution in case of cross - border disputes or labour market disruptions . ### the establishment of a european labour authority should be considered if it proves to have a european added value in strengthening fairness and trust in the single market . to that effect , the authority could support the member states and the commission in strengthening access to information for individuals and employers about their rights and obligations in cross - border labour mobility situations as well as access to relevant services , support compliance and cooperation between the member states to ensure the effective application of the union law in these areas , and mediate and facilitate a solution in case of cross - border disputes , while fully respecting the competences of the european court of justice and without prejudice to the rights of member states and the persons concerned to have recourse to the procedures and tribunals provided for by the legislation of the member states or the treaty .


### the authority should contribute to facilitating the free movement of workers governed by regulation no 492 / 2011 of the european parliament and of the council39 , directive 2014 / 54 / eu of the european parliament and the council40 and regulation 2016 / 589 of the european parliament and the council41 . it should facilitate the posting of workers governed by directive 96 / 71 / ec of the european parliament and the council42 and directive 2014 / 67 / eu of the european parliament and the council43 , including by supporting the enforcement of those provisions implemented through universally applicable collective agreements in line with the practices of member states . it should also help the coordination of social security systems governed by regulation no 883 / 2004 of the european parliament and the council44 , regulation no 987 / 2009 of the european parliament and the council45 , regulation no 1231 / 2010 of the european parliament and the council46 ; as well as council regulation no 1408 / 7147 and council regulation no 574 / 7248 . _________________ 39 regulation no 492 / 2011 of the european parliament and of the council of 5 april 2011 on freedom of movement for workers within the union . 40 directive 2014 / 54 / eu of the european parliament and the council of 16 april 2014 on measures facilitating the exercise of rights conferred on workers in the context of freedom of movement for workers . 41 regulation 2016 / 589 of the european parliament and the council of 13 april 2016 on a european network of employment services , workers’ access to mobility services and the further integration of labour markets , and amending regulations no 492 / 2011 and no 1296 / 2013 . 42 directive 96 / 71 / ec of the european parliament and of the council of 16 december 1996 concerning the posting of workers in the framework of the provision of services . 43 directive 2014 / 67 / eu of the european parliament and of the council of 15 may 2014 on the enforcement of directive 96 / 71 / ec concerning the posting of workers in the framework of the provision of services and amending regulation no 1024 / 2012 on administrative cooperation through the internal market information system . 44 regulation no 883 / 2004 of the european parliament and of the council of 29 april 2004 on the coordination of social security systems , . 45 regulation no 987 / 2009 of the european parliament and of the council of 16 september 2009 laying down the procedure for implementing regulation no 883 / 2004 on the coordination of social security systems , . 46 regulation no 1231 / 2010 of the european parliament and of the council of 24 november 2010 extending regulation no 883 / 2004 and regulation no 987 / 2009 to nationals of third countries who are not already covered by these regulations solely on the ground of their nationality . 47 council regulation no 1408 / 71 of 14 june 1971 on the application of social security schemes to employed persons , to self - employed persons and to members of their families moving within the community . 48 council regulation no 574 / 72 of 21 march 1972 laying down the procedure for implementing regulation no 1408 / 71 on the application of social security schemes to employed persons , to self - employed persons , and to their families moving within the community . ### the authority should contribute to ensuring fair labour mobility while facilitating the free movement of workers governed by regulation no 492 / 2011 of the european parliament and of the council39 , directive 2014 / 54 / eu of the european parliament and the council40 and regulation 2016 / 589 of the european parliament and the council41 . it should facilitate the enforcement of the rules on posting of workers governed by directive 96 / 71 / ec of the european parliament and the council42 and directive 2014 / 67 / eu of the european parliament and the council43 , including by supporting the enforcement of those provisions implemented through universally applicable collective agreements in line with the practices of member states . it should also help the coordination of social security systems governed by regulation no 883 / 2004 of the european parliament and the council44 , regulation no 987 / 2009 of the european parliament and the council45 , regulation no 1231 / 2010 of the european parliament and the council46 ; as well as council regulation no 1408 / 7147 and council regulation no 574 / 7248 . _________________ 39 regulation no 492 / 2011 of the european parliament and of the council of 5 april 2011 on freedom of movement for workers within the union . 40 directive 2014 / 54 / eu of the european parliament and the council of 16 april 2014 on measures facilitating the exercise of rights conferred on workers in the context of freedom of movement for workers . 41 regulation 2016 / 589 of the european parliament and the council of 13 april 2016 on a european network of employment services , workers’ access to mobility services and the further integration of labour markets , and amending regulations no 492 / 2011 and no 1296 / 2013 . 42 directive 96 / 71 / ec of the european parliament and of the council of 16 december 1996 concerning the posting of workers in the framework of the provision of services . 43 directive 2014 / 67 / eu of the european parliament and of the council of 15 may 2014 on the enforcement of directive 96 / 71 / ec concerning the posting of workers in the framework of the provision of services and amending regulation no 1024 / 2012 on administrative cooperation through the internal market information system . 44 regulation no 883 / 2004 of the european parliament and of the council of 29 april 2004 on the coordination of social security systems , . 45 regulation no 987 / 2009 of the european parliament and of the council of 16 september 2009 laying down the procedure for implementing regulation no 883 / 2004 on the coordination of social security systems , . 46 regulation no 1231 / 2010 of the european parliament and of the council of 24 november 2010 extending regulation no 883 / 2004 and regulation no 987 / 2009 to nationals of third countries who are not already covered by these regulations solely on the ground of their nationality . 47 council regulation no 1408 / 71 of 14 june 1971 on the application of social security schemes to employed persons , to self - employed persons and to members of their families moving within the community . 48 council regulation no 574 / 72 of 21 march 1972 laying down the procedure for implementing regulation no 1408 / 71 on the application of social security schemes to employed persons , to self - employed persons , and to their families moving within the community .


### in view of the fair , simple and effective application of union law , the authority should support cooperation and timely exchange of information between member states . together with other staff , national liaison officers working within the authority should support member states’ compliance with cooperation obligations , speed up exchanges between them through procedures dedicated to reducing delays , and ensure links with other national liaison offices , bodies , and contact points established under union law . the authority should encourage the use of innovative approaches to effective and efficient cross - border cooperation , including electronic data exchange tools such as the electronic exchange of social security information system and the internal market information system , and should contribute to further digitalising procedures and improving it tools used for message exchange between national authorities . ### in view of the fair , simple and effective application of union law , the authority should support cooperation and timely exchange of information between member states . together with other staff , national liaison officers working within the authority should support member states’ compliance with cooperation obligations , speed up exchanges between them through procedures dedicated to reducing delays , and ensure links with other national liaison offices , bodies , and contact points established under union law . the authority should encourage the use of innovative approaches to effective and efficient cross - border cooperation , including electronic data exchange tools such as the electronic exchange of social security information system and the internal market information system , and should contribute to further digitalising procedures and improving it tools used for message exchange between national authorities . data exchange , in particular of social security data , should take into account cyber criminality and security aspects , and should be strictly regulated .


### to increase member states ' capacity to tackle irregularities with a cross - border dimension in relation to union law within its scope , the authority should support the national authorities in carrying out concerted and joint inspections , including by facilitating the implementation of the inspections in accordance with article 10 of directive 2014 / 67 / eu . these should take place at the request of member states or upon their agreement to the authority ' s suggestion . the authority should provide strategic , logistical , and technical support to member states participating in the concerted or joint inspections in full respect of confidentiality requirements . inspections should be carried out in agreement with the member states concerned and take place fully within the legal framework of national law of member states concerned , which should follow up on the outcomes of the concerted and joint inspections according to national law . ### to increase member states ' capacity to tackle irregularities with a cross - border dimension in relation to union law within its scope , the authority should support the national authorities in carrying out concerted and joint inspections , including by facilitating the implementation of the inspections in accordance with article 10 of directive 2014 / 67 / eu . the authority should provide strategic , logistical , and technical support to member states participating in the concerted or joint inspections in full respect of confidentiality requirements . inspections should be carried out in agreement with the member states concerned and take place fully within the legal framework of national law of member states concerned , which should follow up on the outcomes of the concerted and joint inspections according to national law . the authority should never take up the role of national authorities and respects the principle of subsidiarity . there is no legal basis in the treaty that allows for a european inspection system in the labour domain .


### in order to keep track of emerging trends , challenges , or loopholes in the areas of labour mobility and social security coordination , the authority should develop an analytical and risk assessment capacity . this should involve carrying out labour market analyses and studies , as well as peer reviews . the authority should monitor potential imbalances in terms of skills and cross - border labour flows , including their possible impact on territorial cohesion . the authority should also support the risk assessment referred to in article 10 of directive 2014 / 67 / eu . the authority should ensure synergies and complementarity with other union agencies or services or networks . this should include seeking input from solvit and similar services on recurring problems encountered by individuals and businesses in the exercise of their rights in the areas under the scope of the authority . the authority should also facilitate and streamline data collection activities provided for by the relevant union laws within its scope . this does not entail the creation of new reporting obligations for member states . ### in order to keep track of emerging trends , challenges , or loopholes in the areas of labour mobility and social security coordination , the authority should develop an analytical and risk assessment capacity . this should involve carrying out labour market analyses and studies , as well as peer reviews . the authority should monitor potential imbalances in terms of skills and cross - border labour flows , including their possible impact on territorial cohesion . the authority should also support the risk assessment referred to in article 10 of directive 2014 / 67 / eu . the authority should ensure synergies and complementarity with other union agencies or services or networks . this should include seeking input from solvit and similar services on recurring problems encountered by individuals and businesses in the exercise of their rights in the areas under the scope of the authority . the authority should also facilitate and streamline data collection activities provided for by the relevant union laws within its scope , while respecting data protection rules and taking into account cybersecurity risks . this does not entail the creation of new reporting obligations for member states .


### the authority should provide a platform for resolving disputes between member states in relation to the application of union law that falls within its scope . it should build on dialogue and conciliation mechanisms that are currently in place in the area of social security coordination , which are valued by member states60 and their importance is recognised by the court of justice61 . member states should be able to refer cases to the authority for mediation according to standard procedures put in place for this purpose . the authority should only deal with disputes between member states , while individuals and employers facing difficulties with exercising their union rights should continue to have at their disposal the national and union services dedicated to dealing with such cases , such as the solvit network to which the authority should refer such cases . the solvit network should also be able to refer to the authority for its consideration cases in which the problem cannot be solved due to differences between national administrations . _________________ 60 council , partial general approach of 26 october 2017 on the proposal for a regulation amending regulation no 883 / 2004 on the coordination of social security systems and regulation no 987 / 2009 laying down the procedure for implementing regulation no 883 / 2004 13645 / 1 / 17 . 61 case c - 236 / 88 eu : c : 1990 : 303 , paragraph 17 ; case c - 202 / 97 eu : c : 2000 : 75 , paragraphs 57 - 58 ; case c - 178 / 97 eu : c : 2000 : 169 , paragraphs 44 - 45 ; case c - 2 / 05 eu : c : 2006 : 69 , paragraphs 28 - 29 ; case c - 12 / 14 eu : c : 2016 : 135 , paragraphs 39 - 41 ; case c - 359 / 16 eu : c : 2018 : 63 , paragraphs 44 - 45 . ### the authority should provide a platform for mediating disputes between member states in relation to the application of union law that falls within its scope . existing examples of mediation procedures are the dialogue and conciliation mechanisms that are currently in place in the area of social security coordination , and , while they need to be improved , should not be duplicated . member states should be able to refer cases to the authority for mediation according to standard procedures put in place for this purpose . the use of the mediation procedure should remain voluntary for the member states involved . the authority should only deal with disputes between member states , while individuals and employers facing difficulties with exercising their union rights should continue to have at their disposal the national and union services dedicated to dealing with such cases , such as the solvit network to which the authority should refer such cases . the solvit network should also be able to refer to the authority for its consideration cases in which the problem cannot be solved due to differences between national administrations . the authority fully respects the competences of the european court of justice , and the right to an effective remedy before a tribunal and to a fair trial .


### the member states and the commission should be represented on a management board , in order to ensure the effective functioning of the authority . the composition of the management board , including the selection of its chair and deputy - chair , should respect the principles of gender balance , experience and qualification . in view of the effective and efficient functioning of the authority , the management board , in particular , should adopt an annual work programme , carry out its functions relating to the authority’s budget , adopt the financial rules applicable to the authority , appoint an executive director , and establish procedures for taking decisions relating to the operational tasks of the authority by the executive director . representatives from countries other than union member states , which are applying the union rules within the scope of the authority , may participate in the meetings of the management board as observers . ### the member states and the commission should be represented on a management board , in order to ensure the effective functioning of the authority . the composition of the management board , including the selection of its chair and deputy - chair , should respect the principles of gender balance , experience and qualification . in view of the effective and efficient functioning of the authority , the management board , in particular , should adopt an annual work programme , carry out its functions relating to the authority’s budget , adopt the financial rules applicable to the authority , appoint an executive director , and establish procedures for taking decisions relating to the operational tasks of the authority by the executive director . representatives from countries other than union member states , which are applying the union rules within the scope of the authority , may participate in the meetings of the management board as observers . the member states retain full scrutiny and control over the remit and work programme of the authority .