### this regulation shall also apply to passengers transported according to package travel contracts but shall not affect the rights of passengers under council directive 90 / 314 / eec . the passenger shall be entitled to present claims under this regulation and under council directive 90 / 314 / eec , but may not in relation to the same facts cumulate rights under both legal acts if the rights safeguard the same interest or have the same objective . this regulation shall not apply in cases where a package tour is cancelled or delayed for reasons other than cancellation or delay of the flight . ### this regulation shall also apply to passengers transported by air according to package travel contracts but shall not affect the rights of passengers under council directive 90 / 314 / eec . the passenger shall be entitled to present claims under this regulation or under council directive 90 / 314 / eec , but may not in relation to the same facts cumulate rights under both legal acts if the rights safeguard the same interest or have the same objective . this regulation shall not apply in cases where a package tour is cancelled or delayed for reasons other than cancellation or delay of the flight . this regulation shall not affect the rights of passengers under directive 90 / 314 / eec .


### if boarding is denied to passengers against their will , the operating air carrier shall immediately compensate them in accordance with article 7 and assist them in accordance with article 8 . where the passenger opts for rerouting at the earliest opportunity pursuant to article 8 and where the departure time is at least two hours after the initial departure time , the operating carrier shall assist the passenger in accordance with article 9 . ### if boarding is denied to passengers against their will , the operating air carrier shall compensate them in accordance with article 7 and assist them in accordance with article 8 . where the passenger opts for rerouting at the earliest opportunity pursuant to article 8 and where the departure time is at least two hours after the initial departure time , the operating carrier shall assist the passenger in accordance with article 9 .


### where the passenger , or an intermediary acting on behalf of the passenger , reports a spelling mistake in the name of one or several passengers included in the same contract of carriage that may lead to a denial of boarding , the air carrier shall correct this at least once up until 48 hours before departure without any additional charge to the passenger or the intermediary , except where it is prevented from doing so by national or international law . ### where the passenger , or an intermediary acting on behalf of the passenger , reports a spelling mistake in the name of one or several passengers included in the same contract of carriage that may lead to a denial of boarding , the air carrier shall correct this once up until 96 hours before departure without any additional charge to the passenger or the intermediary , except where it is prevented from doing so by national or international security law .


### in paragraph 1 , the word ' flights ' is replaced by ' journeys ' . ### paragraph 1 is replaced by the following :


### reimbursement within seven days of the passenger ' s request , by the means provided for in article 7 , of the flight price , for the part or parts of the journey not made , and for the part or parts already made if the flight is no longer serving any purpose in relation to the passenger ' s original travel plan , together with , when relevant , ### reimbursement within seven working days of the passenger ' s request , by the means provided for in article 7 , of the ticket price , for the part or parts of the journey not made , and for the part or parts already made if the flight is no longer serving any purpose in relation to the passenger ' s original travel plan , together with , when relevant ,


### where passengers choose the option referred to in paragraph 1 , they shall , subject to availability , have the right to re - routing via another air carrier or another mode of transport where the operating air carrier cannot transport the passenger on its own services and in time to arrive at the final destination within 12 hours of the scheduled arrival time . notwithstanding article 22 of regulation no 1008 / 200823 , the other air carrier or other transport operator shall not charge the contracting carrier a price that goes beyond the average price paid by its own passengers for equivalent services in the last three months . __________________ 23 oj l293 , 31 . 10 . 2008 , p . 3 ### where passengers choose the option referred to in paragraph 1 they shall , subject to availability and provided that reasonable and comparable alternatives exist , have the right to re - routing via another air carrier or another mode of transport where the operating air carrier cannot transport the passenger on its own services and in time to arrive at the final destination within 12 hours of the scheduled arrival time , excluding night as defined in this regulation . in any case , for the rerouting carrier , the cost for the rerouting shall not exceed twice the flight price related to the ticket originally sold to the passenger . __________________ 23 oj l293 , 31 . 10 . 2008 , p . 3


### the airport managing body and the operating air carrier shall ensure that at the check - in desks and at the boarding gate , a clearly legible notice containing the following text is displayed in a manner clearly visible to passengers : “if you are denied boarding or if your flight is cancelled or delayed for at least two hours , ask at the check - in counter or boarding gate for the notice stating your rights , particularly with regard to assistance and possible compensation” . ### the airport managing body and the operating air carrier shall ensure that at the check - in desks and at the boarding gate , a clearly legible notice containing the following text is displayed in a manner clearly visible to passengers : ' if you are denied boarding or if your flight is cancelled or delayed for at least two hours or if the schedule time of departure of your flight had been put forward by at least two hours related to the initial schedule time indicated on your ticket , ask at the check - in counter or boarding gate for the notice stating your rights , particularly with regard to assistance and possible compensation ' .


### each member state shall designate a national enforcement body responsible for the enforcement of this regulation as regards flights from airports situated on its territory and flights from a third country to such airports . the member states shall inform the commission of the body that has been designated in accordance with this paragraph . ### each member state shall designate a national enforcement body responsible for the enforcement of this regulation as regards flights from airports situated on its territory and flights from a third country to such airports . the member states shall ensure that the national enforcement body is given sufficient power to sanction infringements and to resolve disputes between passengers and industry and will inform the commission of the body that has been designated in accordance with this paragraph .


### in accordance with relevant eu and national law , each member state shall designate a national body or bodies responsible for the out - of - court resolution of disputes between air carriers and passengers with regard to the rights covered by this regulation . ### member states shall ensure that disputes between air carriers and passengers with regard to the rights of consumers covered by this regulation can be submitted to an adr entity which complies with the requirements set out in directive 2013 / 11 / eu of the european parliament and of the council of 21 may 2013 on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec .


### the union is endeavouring to secure a future international agreement to control greenhouse gas impacts from aviation and , in the meantime , is limiting climate change impacts from aviation activities to and from aerodromes in the union by autonomous action . in order to ensure that these objectives are mutually supportive and not in conflict , it is appropriate to take account of developments at and positions taken in international fora and in particular to take account of the resolution containing the ' consolidated statement of continuing icao policies and practices related to environmental protection ' adopted at the 38th session of the assembly of the international civil aviation organisation . ### the union is endeavouring to secure a future international agreement to control greenhouse gas impacts from aviation . it is appropriate to take account of developments at and positions taken in international fora and in particular to take account of the resolution containing the ' consolidated statement of continuing icao policies and practices related to environmental protection ' adopted at the 38th session of the assembly of the international civil aviation organisation . accordingly , the european union should avoid any unilateralist actions which would damage trade relations and obstruct the icao negotiations .


### following the 2016 icao assembly , the commission shall report to the european parliament and the council on the actions to implement the global market - based measure to apply to emissions from 2020 , together with proposals as appropriate . ### following the 2016 icao assembly , in the event that a global market - based measure is agreed , the commission shall report to the european parliament and the council on the actions to implement the global market - based measure to apply to emissions from 2020 , together with proposals as appropriate .


### in the event that a global measure will not apply from 2020 , that report shall consider the appropriate scope for coverage of emissions from activity to and from countries outside the eea from 2020 onwards in the continued absence of such a global measure . in its report , the commission shall also consider solutions to other issues that may arise in the application of paragraphs 1 to 4 , while preserving equal treatment for all operators on the same route . ### that report shall consider , and if appropriate , make proposals on the appropriate scope for the coverage of emissions from activity within the eea and from activity to and from countries outside the eea from 2017 onwards . in its report , the commission shall also consider solutions to other issues that may arise in the application of paragraphs 1 to 4 , while preserving equal treatment for all operators on the same route .


### passenger ships operate mostly in ports or close to coastal areas and their impacts on human health and the environment are significant . those ships are required to use marine fuel with the same maximum sulphur content as is applicable in secas . given that stricter sulphur standards will apply in secas , it is justified by the need to improve air quality around ports and coasts in the non - seca territories that the same standards apply to passenger ships . however , the introduction of a new seca standard for passenger ships would be delayed by 5 years in order to avoid potential problems with fuel availability . ### passenger ships on regular services operate mostly in ports or close to coastal areas and their impacts on human health and the environment are significant . those ships are required to use marine fuel with the same maximum sulphur content as is applicable in secas . given that stricter sulphur standards will apply in secas , it is justified by the need to improve air quality around ports and coasts in the non - seca territories that the same standards apply to passenger ships . however , the introduction of a new seca standard for passenger ships would be delayed by 5 years in order to avoid potential problems with fuel availability .


### member states shall take all necessary measures to ensure that marine fuels are not used in the areas of their territorial seas , exclusive economic zones and pollution control zones if the sulphur content of those fuels by mass exceeds : ### member states shall take all necessary measures to ensure that marine fuels are not used in the areas of their territorial seas , exclusive economic zones and pollution control zones falling outside sox emission control areas if the sulphur content of those fuels by mass exceeds :


### member states shall take all necessary measures to check by sampling that the sulphur content of fuels used complies with articles 3 , 3a , 4 , 4a and 4b . the sampling shall commence on the date on which the relevant limit for maximum sulphur content in the fuel comes into force . it shall be carried out with sufficient frequency and in such a way that the samples are representative of the fuel examined , and in the case of marine fuel , of the fuel being used by vessels while in relevant sea areas and ports . ### member states shall take all necessary measures to check by sampling that the sulphur content of fuels used complies with articles 3 , 3a , 4 , 4a and 4b . the sampling shall commence on the date on which the relevant limit for maximum sulphur content in the fuel comes into force . it shall be carried out periodically and in such a way that the samples are representative of the fuel examined , and in the case of marine fuel , of the fuel being supplied and used by vessels while in relevant sea areas and ports .


### egovernment refers to the digital interaction between public authorities and citizens , public authorities and businesses and organisations , and among public authorities of different countries . standardised , cross - border , and user - friendly interaction platforms will generate efficiency gains both throughout the economy and in the public sector and will contribute to the single market . ### egovernment refers to the digital interaction between public authorities and citizens , public authorities and businesses and organisations , and among public authorities of different countries . cross - border and user - friendly interaction platforms will generate efficiency gains both throughout the economy and in the public sector and will contribute to the single market .


### interoperable cross border ehealth services : these services will enable the interaction between citizens / patients and health care providers , institution - to - institution and organization - to - organization transmission of data , or peer - to - peer communication between citizens / patients and / or health professionals and institutions . the infrastructure to be deployed will comply with the principles of data protection as set out , in particular , in directives 95 / 46 / ec and 2002 / 58 / ec , as well as with international and national ethical rules related to the use of patient health records and other personal data . ### interoperable cross border ehealth services : these services will support and facilitate cooperation and the exchange of information between member states , working within a voluntary network to support member states in developing common identification and authentication measures in order to facilitate the transferability of data between the national authorities responsible for ehealth designated by member states . these services will enable the interaction between citizens / patients and health care providers , institution - to - institution and organization - to - organization transmission of data , or peer - to - peer communication between citizens / patients and / or health professionals and institutions . the infrastructure to be deployed will comply with the principles of data protection as set out , in particular , in directives 95 / 46 / ec and 2002 / 58 / ec , as well as with international and national ethical rules related to the use of patient health records and other personal data .


### the services will comprise cross border access to electronic health records and electronic prescription services as well as remote health / assisted living tele - services , cross border multi lingual semantic services linked to the multilingual core platform , access to social security information building on the eessi infrastructure , etc . ### the services will comprise cross border access to electronic health records and electronic prescription services as well as remote health / assisted living tele - services and cross border multi lingual semantic services linked to the multilingual core platform .


### the provision of accurate and reliable positioning information is an essential element of the effective operation of the ecall in - vehicle system . therefore , it is appropriate to require its compatibility with the services provided by satellite navigation programmes , including the systems established under the galileo and egnos programmes set out in regulation no 683 / 2008 of the european parliament and of the council of 9 july 2008 on the further implementation of the european satellite navigation programmes 8 . __________________ 8 oj l 196 , 24 . 7 . 2008 , p . 1 . ### the provision of accurate and reliable positioning information is an essential element of the effective operation of the ecall in - vehicle system . therefore , it is appropriate to require its full compatibility with the services provided by global navigation satellite systems , and in particular the systems established under the galileo and egnos programmes , once they become fully operational , set out in regulation no 683 / 2008 of the european parliament and of the council of 9 july 2008 on the further implementation of the european satellite navigation programmes 8 . __________________ 8 oj l 196 , 24 . 7 . 2008 , p . 1 .


### manufacturers shall ensure that the receivers in the in - vehicle systems are compatible with the positioning services provided by satellite navigation systems including the galileo and the egnos systems . ### manufacturers shall ensure that the receivers in the in - vehicle systems are compatible with the positioning services provided by global satellite navigation systems including operational galileo and the egnos systems .


### pursuant to article 16 of regulation no 648 / 2004 , the commission has evaluated the use of phosphates in detergents in the report to the council and the european parliament concerning the use of phosphates . following further analysis , the commission has concluded that the use of phosphates in household laundry detergents should be limited in order to reduce the contribution of phosphates from detergents to eutrophication risks and to reduce the costs of phosphates removal in waste water treatment plants . those cost savings outweigh the cost of reformulating household laundry detergents with alternatives to phosphates . ### pursuant to article 16 of regulation no 648 / 2004 , the commission has evaluated the use of phosphates in detergents in the report to the council and the european parliament concerning the use of phosphates . following further analysis , the commission has concluded that the use of phosphates in household laundry detergents should be banned in order to reduce the contribution of phosphates from detergents to eutrophication risks and to reduce the costs of phosphates removal in waste water treatment plants . those cost savings outweigh the cost of reformulating household laundry detergents with alternatives to phosphates .


### efficient alternatives to phosphates - based household laundry detergents require small amounts of other phosphorous compounds , namely phosphonates which if used in increasing quantities might be of concern for the environment . ### efficient alternatives to phosphates - based household laundry detergents require small amounts of other phosphorous compounds , namely phosphonates , which fulfill a very specific function that is different to detergents and are used in such small quantities that they do not contribute to any measureable extent to eutrophication .


### it is appropriate to provide for deferred application of the restriction established in this regulation so as to allow operators , in particular small and medium–sized enterprises , to reformulate their phosphate–based household laundry detergents using alternatives during their usual reformulation cycle in order to minimise the costs . ### it is appropriate to provide for deferred application of the ban established in this regulation so as to allow operators , in particular small and medium–sized enterprises , to reformulate their phosphate–based household laundry detergents using alternatives during their usual reformulation cycle in order to minimise the costs .


### – limitations on the content of phosphates and other phosphorous compounds in detergents . ### – limitations or bans on the content of phosphates in detergents .


### detergents listed in annex via that do not comply with the limitations on the content of phosphates and of other phosphorous compounds laid down in that annex shall not be placed on the market from the date set out in that annex . ### detergents listed in annex via that do not comply with the limitations on the content of phosphates laid down in that annex shall not be placed on the market from the date set out in that annex .


### member states may maintain or lay down national rules concerning restrictions on the content of phosphates and of other phosphorous compounds in detergents for which no restrictions on the content are set out in annex via where justified on grounds of protection of the aquatic environment and where technically and economically feasible alternatives are available . ### member states may maintain national rules concerning restrictions on the content of phosphates in detergents for which no restrictions on the content are set out in annex via where justified on grounds of protection of the aquatic environment and where technically and economically feasible alternatives are available .


### limitations on the content of phosphates and of other phosphorous compounds shall not be placed on the market if the total content of phosphorous is equal to or greater than 0 . 5 % by weight ### limitations on the content of phosphates shall not be placed on the market if they contain added phosphates


### the eu declaration of conformity shall have the model structure set out in annex ii , shall contain the elements specified in the relevant modules set out in annex v , viii , x , xi or xii , and shall be continuously updated . it shall be translated into the language or the languages required by the member state on which market the lift or the safety component for lifts is placed or made available . ### the eu declaration of conformity shall have the model structure set out in annex ii , shall contain the elements specified in the relevant modules set out in annex v , viii , x , xi or xii , and shall be continuously updated . it may be translated , upon request , into the language or the languages required by the member state on which market the lift or the safety component for lifts is placed or made available .


### the process for the development of technical standards in this regulation is without prejudice to the commission ' s powers to adopt on its own initiative implementing measures under comitology procedures at level 2 of the lamfalussy structure as laid out in the relevant community legislation . the matters concerned by the technical standards do not involve policy decisions , and their content is framed by the community acts adopted at level 1 . development of the draft standards by the authority ensures that they fully benefit from the specialised expertise of national supervisory authorities . ### the commission should endorse those draft technical standards in order to give them binding legal effect . it can choose to reject them in part or in whole if , for example , the draft technical standards were incompatible with european union law , do not respect the principle of proportionality or run counter to the fundamental principles of the internal market for financial services as reflected in the acquis of the european union financial services legislation . to ensure a smooth and expeditious adoption process for those standards , commission should be subject to a time limit when deciding when to endorse , partially endorse or reject them . the process for the development of technical standards in this regulation is without prejudice to the commission ' s powers to adopt delegated acts in accordance with article 290 of the treaty on the functioning of the european union . the matters concerned by the technical standards do not involve policy decisions , and their content is framed by the union acts adopted at level 1 . development of the draft standards by the authority ensures that they fully benefit from the specialised expertise of national supervisory authorities .


### where the competent authority has not complied with community law within one month from receipt of the authority ' s recommendation , the commission may , after having been informed by the authority or on its own initiative , take a decision requiring the competent authority to take the action necessary to comply with community law . ### where the competent national authority has not complied with union law within one month from receipt of the authority ' s recommendation , the authority may take a decision requiring the competent national authority to take the action necessary to comply with union law .


### the competent authority shall , within ten working days of receipt of the decision referred to in paragraph 4 , inform the commission and the authority of the steps it has taken or intends to take to implement the commission ' s decision . ### the competent authority shall , within ten working days of receipt of the decision referred to in paragraph 4 , inform the commission and the authority of the steps it has taken or intends to take to implement the commission ' s formal opinion .


### any action by the competent authorities in relation to facts which are subject to a decision pursuant to paragraph 4 or 6 shall be compatible with those decisions . ### when taking action in relation to issues which are subject to a formal opinion pursuant to paragraph 4 or 6 competent authorities shall comply with the formal opinion or the decision , as the case may be .


### if , at the end of the conciliation phase , the competent authorities concerned have failed to reach an agreement , the authority may take a decision requiring them to take specific action or to refrain from action in order to settle the matter , in compliance with community law . ### if , at the end of the conciliation phase , the competent authorities concerned have failed to reach an agreement , the authority may take a decision requiring them to take specific action or to refrain from action in order to settle the matter , in order to ensure compliance with european union law .


### the authority shall participate as an observer in colleges of supervisors as it deems appropriate . for the purpose of that participation , it shall be considered a ' competent authority ' within the meaning of the relevant legislation and , at its request , shall receive all relevant information shared with any member of the college . ### the authority shall participate as an observer in colleges of supervisors as it deems appropriate for the european interest . for the purpose of that participation , it shall be considered a ' competent authority ' within the meaning of the relevant legislation and , at its request , shall receive all relevant information shared with any member of the college .


### for the purposes of article 11 , the board of supervisors shall convoke a panel to facilitate the settlement of the disagreement , consisting of the chairperson and two of its members , who are not representatives of the competent authorities which are parties to the disagreement . ### for the purposes of article 11 , the board of supervisors shall convoke a panel to facilitate the settlement of the disagreement , consisting of the chairperson , two members of the board of supervisors and two people drawn from an expert list that the chairperson shall maintain . no member of the panel from the board of supervisors shall be drawn from a national supervisory authority party to the disagreement , nor shall they have any interest in the conflict . the panel shall reach a decision by simple majority .


### to facilitate the preparation of tenders , and hence enhance competition competent authorities need to ensure that all public service operators interested in making such a submission receive certain information on the transport services and infrastructure covered by the public service contract . ### to facilitate the preparation of tenders , and hence enhance competition competent authorities need to ensure that all public service operators interested in making such a submission receive information on the transport services and infrastructure covered by the public service contract to the extent that they cannot be deemed as discriminated by the contracting authority with regard to other competitors .


### the purpose of this regulation is to give the fullest possible effect to the right of public access to documents and to lay down the general principles and limits on such access in accordance with article 255 of the ec treaty . ### the purpose of this regulation is to give the fullest possible effect to the right of public access to documents and to lay down the general principles and the exceptions to such access on grounds of public and private interest in accordance with article 15 tfeu and in accordance with the provisions on the openness of the union ' s institutions , bodies , offices , and agencies as laid down in article 15 tfeu .


### wider access should be granted to documents in cases where the institutions are acting in their legislative capacity , including under delegated powers , while at the same time preserving the effectiveness of the institutions ' decision - making process . such documents should be made directly accessible to the greatest possible extent . ### the right of access to documents should be granted in cases where the institutions are acting in their legislative capacity , including under delegated powers , while at the same time preserving the effectiveness of the institutions ' decision - making process . such documents should be made directly accessible to the greatest possible extent .


### transparency in the legislative process is of utmost importance for citizens . therefore , institutions should actively disseminate documents , which are part of the legislative process . active dissemination of documents should also be encouraged in other fields . ### transparency in the legislative process is of utmost importance for citizens . therefore , institutions should actively disseminate documents , which are part of the legislative process and improve their communication with potential applicants . union institutions should make publicly accessible by default on their websites as many categories of documents as possible . active dissemination of documents should also be encouraged in other fields .


### in principle , all documents of the institutions should be accessible to the public . however , certain public and private interests should be protected by way of exceptions . the institutions should be entitled to protect their internal consultations and deliberations where necessary to safeguard their ability to carry out their tasks . in assessing the exceptions , the institutions should take account of the principles in community legislation concerning the protection of personal data , in all areas of union activities . ### all documents of the institutions should be accessible to the public . exceptions to this principle should be made to protect certain public and private interests , but such exceptions should be governed by a transparent system of rules and procedures . although institutions should be entitled to protect their internal consultations and deliberations where necessary to safeguard their ability to carry out their tasks , the overall goal should be the implementation of citizens ' fundamental right of access . in assessing the exceptions , the institutions should take account of the principles in community legislation concerning the protection of personal data , in all areas of union activities .


### to promote good administrative practice on access to documents . ### to promote good administrative practice on access to documents , and in particular the overall goals of greater transparency , accountability , and democracy .


### a large proportion of invasive alien species are introduced unintentionally into the union . it is therefore crucial to manage the pathways of unintentional introduction . action in this area would need to be gradual , given the relatively limited experience in this field . action should include voluntary measures , such as the actions proposed by the international maritime organisation ' s guidelines for the control and management of ships’ biofouling , and mandatory measures and should build on the experience gained in the union and in member states in managing certain pathways , including measures established through the international convention for the control and management of ships ballast water and sediments . ### a large proportion of invasive alien species are introduced unintentionally into the union . it is therefore crucial to manage the pathways of unintentional introduction . action in this area would need to be gradual , given the relatively limited experience in this field . action should include voluntary measures , such as the actions proposed by the international maritime organisation ' s guidelines for the control and management of ships’ biofouling , and mandatory measures and should build on the experience gained in the union and in member states in managing certain pathways , including measures established through the international convention for the control and management of ships’ ballast water and sediments . accordingly the commission shall take all appropriate steps to encourage member states to ratify the convention including promoting opportunities for debate between national ministers . notwithstanding the provisions for member state action plans laid down in article 11 , the commission shall , three years from the date of implementation of this regulation , report on member states’ implementation of the aforementioned voluntary measures . in the event of delays in the entry into force of the convention , the commission should seek coordinated action between member states , non - eu shipping nations , and international shipping organisations to put forward measures preventing the unintentional introduction of species by this particular pathway .


### the mandatory equipping of vehicles with the ecall in - vehicle system should be without prejudice to the right of all stakeholders such as car manufacturers and independent operators to offer additional emergency and / or added value services , in parallel with or building on the 112 - based ecall in - vehicle system . however , these additional services should be designed not to increase driver distraction . ### member states may equip vehicles with the ecall in - vehicle system without prejudice to the right of all stakeholders such as car manufacturers and independent operators to offer additional emergency and / or added value services , in parallel with or building on the 112 - based ecall in - vehicle system .


### according to the recommendations made by the article 29 data protection working party and contained in the ‘ working document on data protection and privacy implications in ecall initiative’ , adopted on 26 september 20069 , any processing of personal data through the ecall in - vehicle system should comply with the personal data protection rules provided for in directive 95 / 46 / ec of the european parliament and of the council of 24 october 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data10 and in directive 2002 / 58 / ec of the european parliament and of the council of 12 july 2002 concerning the processing of personal data and the protection of privacy in the electronic communications sector 11 , in particular to guarantee that vehicles equipped with ecall in - vehicle systems , in their normal operational status related to 112 ecall , are not traceable and are not subject to any constant tracking and that the minimum set of data sent by the in - vehicle ecall system includes the minimum information required for the appropriate handling of emergency calls . __________________ 9 1609 / 06 / en – wp 125 . 10 oj l 281 , 23 . 11 . 1995 , p . 31 . 11 oj l 201 , 31 . 7 . 2002 , p . 37 . ### according to the recommendations made by the article 29 data protection working party and contained in the ‘ working document on data protection and privacy implications in ecall initiative’ , adopted on 26 september 20069 , any processing of personal data through the ecall in - vehicle system should comply with the personal data protection rules provided for in directive 95 / 46 / ec of the european parliament and of the council of 24 october 1995 on the protection of individuals with regard to the processing of personal data and on the free movement of such data10 and in directive 2002 / 58 / ec of the european parliament and of the council of 12 july 2002 concerning the processing of personal data and the protection of privacy in the electronic communications sector 11 , in particular to guarantee that vehicles equipped with ecall in - vehicle systems , in their normal operational status related to 112 ecall , are not traceable , that their personal data is not stored , and are not subject to any constant tracking and that the minimum set of data sent by the in - vehicle ecall system includes the minimum information required for the appropriate handling of emergency calls . __________________ 9 1609 / 06 / en – wp 125 . 10 oj l 281 , 23 . 11 . 1995 , p . 31 . 11 oj l 201 , 31 . 7 . 2002 , p . 37 .


### the commission may exempt certain vehicles or classes of vehicles of categories m1 and n1 from the obligation to install ecall in - vehicle systems set out in article 4 , if following a cost / benefit analysis , carried out or mandated by the commission , and taking into account all relevant safety aspects , the application of those systems proves not to be appropriate to the vehicle or class of vehicles concerned . ### the commission may exempt certain vehicles or classes of vehicles of categories m1 and n1 from the obligation to install ecall in - vehicle systems set out in article 4 , if following a cost / benefit analysis and technical analysis , carried out or mandated by the commission , and taking into account all relevant safety aspects , the application of those systems proves not to be appropriate to the vehicle or class of vehicles concerned .


### annual financial statements should give a true and fair view of an undertaking’s assets and liabilities , financial position and profit or loss . to this end a mandatory layout should be prescribed for the balance sheet and the profit and loss account and the minimum content of the notes to the financial statements and the management report should be laid down . according to the ‘ think - small - first’ principle the mandatory requirements for small undertakings should be fully harmonised in legislation . in order to avoid disproportionate burdens on these entities , member states should not be entitled to require the presentation of further information . member states may however impose further requirements on medium - sized and large undertakings . ### annual financial statements should give a true and fair view of an undertaking’s assets and liabilities , financial position and profit or loss . the true and fair view is the minimum standard of presenting the accounts in order to discharge the duties of the directors to the company , which includes , that the company is capable of being a going concern by virtue of the net assets in its balance sheet being sufficient to support the creditor interest1 . that test requires that assets are not stated at above their realisable amounts and that prospective liability and prospective contingent liabilities are included . also a mandatory layout should be prescribed for the balance sheet and the profit and loss account and the minimum content of the notes to the financial statements and the management report should be laid down . according to the ‘ think - small - first’ principle the mandatory requirements for small undertakings should be fully harmonised in legislation . in order to avoid disproportionate burdens on these entities , member states should not be entitled to require the presentation of further information . member states may however impose further requirements on medium - sized and large undertakings . __________________ 1 european court of justice , tomberger case c - 234 / 94 27th june 1996 , and de + es bauunternehmung case c - 275 / 97 14th september 1999 . also see article 15 of the 2nd directive 2006 / 68 / ec , which also sets a net assets test for determining whether a dividend can be paid .


### by way of derogation from article 5 , member states may in respect of any assets and liabilities which qualify as hedged items under a fair value hedge accounting system , or identified portions of such assets or liabilities , permit measurement at the specific amount required under that system . ### by way of derogation from article 5 , member states may in respect of any assets and liabilities which qualify as hedged items under a fair value hedge accounting system , or identified portions of such assets or liabilities , permit measurement at the specific amount required under that system , subject to that being consistent with the true and fair view principle .


### by way of derogation from paragraphs 3 and 4 of this article , member states may permit or require the recognition , measurement and disclosure of financial instruments in conformity with international accounting standards adopted in accordance with regulation no 1606 / 2002 . ### by way of derogation from paragraphs 3 and 4 of this article , member states may permit or require the recognition , measurement and disclosure of financial instruments in conformity with international accounting standards adopted in accordance with regulation no 1606 / 2002 , subject to that being consistent with the true and fair view principle .


### deposits resulting from real estate transactions for private residential purposes for up to 12 months after the amount has been credited ; ### deposits resulting from real estate transactions for private residential purposes for 3 months after the amount has been credited , or longer at the member states ' s discretion to a maximum of 12 months ;


### in a global economy , there is a need for a global accounting language . international financial reporting standards developed by the international accounting standards board are adopted and used in many jurisdictions around the world . such international accounting standards need to be developed under a transparent and democratically accountable process . to ensure that the interests of the union are respected and that global standards are of high quality and compatible with union law , it is essential that the interests of the union are adequately taken into account in that international standard - setting process . ### in a global economy , there is a need for a global accounting language , while taking into account the many different accounting traditions and languages already used . international financial reporting standards developed by the international accounting standards board are adopted and used in many jurisdictions around the world , although it must be noted that there are no processes currently in place to ensure that ifrs have been fully implemented in those jurisdictions . such international accounting standards need to be developed under a transparent and democratically accountable process . to ensure that the interests of the union are respected and that global standards are of high quality and compatible with union law , it is vital that the iasb accepts the central idea at the heart of european accounting , which is the requirement for accounts to be prepared on a prudent basis and to be true and fair for all the functions required of accounts by union law .


### according to regulation no 1606 / 2002 of the european parliament and of the council of 19 july 2002 on the application of international accounting standards , ifrs should be incorporated into union law to be applied by companies with securities listed on a regulated market in the union , provided that the ifrs meet the criteria set out in that regulation . ifrs therefore play a major role in the functioning of the internal market and thus the union has a direct interest in ensuring that the process through which ifrs are developed and approved delivers standards that are consistent with the requirements of the legal framework of the internal market . ### according to regulation no 1606 / 2002 of the european parliament and of the council of 19 july 2002 on the application of international accounting standards , ifrs should only be incorporated into union law to be applied by companies with securities listed on a regulated market in the union , provided that the ifrs meet the criteria set out in that regulation and the requirements of the fourth council directive 78 / 660 / eec of 25 july 1978 and the seventh council directive 83 - 3497eec of 13 june 1983 . ifrs therefore play a major role in the functioning of the internal market and thus the union has a direct interest in ensuring that the process through which ifrs are developed and approved delivers standards that are consistent with the requirements of the legal framework of the internal market . it should be noted that the ias regulation 2002 uses the conceptual framework from 2001 which has now been changed in several significant manners , particularly around the word ' prudence ' , which includes not booking unrealised profits , and stewardship , which includes the capital maintenance function of accounts .


### ifrs are issued by the iasb and related interpretations are issued by the ifrs interpretations committee , two bodies within the international financial reporting standards foundation . it is therefore important to establish appropriate funding arrangements for the ifrs foundation . ### ifrs are issued by the iasb and related interpretations are issued by the ifrs interpretations committee , two bodies within the international financial reporting standards foundation . it is therefore important to establish appropriate funding arrangements for the ifrs foundation . these funding arrangements will be reliant on the iasb achieving certain milestones in terms of updating its own governance and specific standards and also overhauling its conceptual framework to ensure it properly reflects union company law requirements .


### the european financial reporting advisory group was founded in 2001 by european organisations representing issuers , investors and the accountancy profession involved in the financial reporting process . in accordance with regulation no 1606 / 2002 , efrag provides the commission with opinions on whether an accounting standard issued by the iasb or an interpretation issued by the ifrs interpretations committee , which is to be endorsed , complies with the endorsement criteria set out in that regulation . efrag is also taking up the role of the ‘ single european accounting voice’ in the global arena . in that capacity , efrag provides input to the iasb ' s standard - setting process . ### the european financial reporting advisory group was founded in 2001 by european organisations representing issuers and the accountancy profession involved in the financial reporting process . in accordance with regulation no 1606 / 2002 , efrag provides the commission with opinions on whether an accounting standard issued by the iasb or an interpretation issued by the ifrs interpretations committee , which is to be endorsed , complies with the endorsement criteria set out in that regulation .


### bodies working in the field of accounting and auditing are highly dependent on funding and play major roles in the union which are decisive for the functioning of the internal market . the proposed beneficiaries of the programme established by decision no 716 / 2009 / ec have been co - financed by operating grants from the union budget , which has allowed them to increase their independence from private - sector and ad - hoc funding , thereby raising their capacity and credibility . ### bodies working in the field of accounting and auditing are highly dependent on funding and play major roles in the union which are decisive for the functioning of the internal market . the proposed beneficiaries of the programme established by decision no 716 / 2009 / ec have been co - financed by operating grants from the union budget , which has allowed them to increase their financial independence from private - sector and ad - hoc sources , thereby raising their capacity and credibility . public funding in itself however should not be seen as having confirmed this independence from the private sector . in particular , greater transparency around membership of the iasb ' s and efrag ' s board and other committees should be required to ensure all stakeholders are represented in the endorsement process . all employees of efrag and iasb should be required to declare other relevant financial or job interests or commitments .


### the co - financing programme to be established by this regulation is expected to contribute to the objectives of ensuring comparability and transparency of company accounts throughout the eu , to the global harmonization of financial reporting standards by promoting the international acceptance of ifrs and to promoting convergence and high quality international standards for auditing in all member states . this programme also contributes to the europe 2020 strategy by reinforcing the single market of financial services and capital , and contributes to the strategy ' s external dimension as well . ### the co - financing programme to be established by this regulation is expected to contribute to the objectives of ensuring comparability and transparency of company accounts throughout the eu and to promoting convergence and high quality international standards for auditing in all member states . this programme also contributes to the europe 2020 strategy by reinforcing the single market of financial services and capital . the co - financing programme should not be used to encourage the adoption of or market ifrs in third countries .


### this regulation should provide for the possibility of co - financing activities of certain bodies pursuing an objective forming part of and supporting the union policy in the field of designing standards , endorsing standards or supervising standard - setting processes related to financial reporting and auditing . ### this regulation should provide for the possibility of co - financing activities of certain bodies pursuing an objective forming part of and supporting the union policy in the field of designing standards , endorsing standards or supervising standard - setting processes related to financial reporting and auditing . this financing should only be given to the bodies in question if it is clear that european accounting concepts , in particular around prudence and the requirement for a true and fair view , are embedded at the core of their conceptual frameworks or structures .


### the financial envelope for the implementation of this regulation over the period 2014 - 2020 shall be eur 58 010 000 in current prices . ### the financial envelope for the implementation of this regulation over the period 2014 - 2020 shall be eur 58 010 000 in current prices , although this figure can be reduced or adjusted if it is found that the beneficiaries have not achieved certain milestones .


### this regulation should not apply to disputes between consumers and traders that arise from the cross - border sale of goods or provision of services offline . this regulation should not apply to disputes between traders . ### this regulation should not apply to disputes between consumers and traders that arise from the cross - border sale of goods or provision of services offline . this regulation should not apply to disputes between traders or to complaints submitted by traders against consumers .


### a network of online dispute resolution facilitators should provide support to the resolution of disputes relating to complaints submitted via the odr platform . that network should be composed of contact points for odr in the member states which host online dispute resolution facilitators . ### odr contact points should be established to provide support to consumers seeking to resolve their dispute with a trader through the odr platform . odr contact points should assist with the submission of the complaint and provide general information in relation to online dispute resolution procedures . odr contact points should not be obliged to translate any documents or obliged to resolve disputes directly .


### ‘ alternative dispute resolution procedure’ means a procedure for the out - of - court resolution of a dispute through the intervention of a dispute resolution entity which proposes or imposes a solution or brings the parties together with the aim of facilitating an amicable solution ; ### ' alternative dispute resolution procedure ' means a procedure for the out - of - court resolution of a dispute through the intervention of an adr entity which proposes or imposes a solution or brings the parties together with the aim of facilitating an amicable solution as referred to in article 2 of directive [ office of publications insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec ] and is carried out by an adr entity ;


### ‘ alternative dispute resolution entity’ , means an entity covered by article 4 of directive [ office of publications insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec ] which has been communicated to the commission in accordance with article 17 of that directive ; ### ' alternative dispute resolution entity ' means an entity that has been listed in accordance with article 17 of directive [ office of publications insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec ] .


### the information to be submitted by the complainant party shall be sufficient to determine the competent adr entity . this information is described in the annex . ### the information to be submitted by the consumer shall be sufficient to determine the competent adr entity . this information is described in the annex .


### traders established within the union engaging in the cross - border online sale of goods or provision of services shall inform consumers about the odr platform and about their e - mail address . this information shall be made easily , directly , prominently and permanently accessible on the traders ' websites and , if the offer is made by e - mail or another textual message transmitted by electronic means , in that message . it shall include an electronic link to the odr platform ' s homepage . traders shall also inform consumers about the odr platform when the consumer submits a complaint to the trader , a consumer complaint handling system operated by the trader or to a company ombudsman . ### traders established within the union that engage in the cross - border online sale of goods or provision of services and who are obliged to use an adr entity under national legislation or who commit to use an adr entity or adr entities shall inform consumers on their website about the existence of the odr platform and provide an electronic link to its website . this information shall be mentioned in a clear , comprehensible and easily accessible way on the traders ' websites and , if the offer is made by e - mail or another textual message transmitted by electronic means , in that message . it shall include an electronic link to the odr platform ' s homepage . such traders shall also inform consumers about the odr platform in response to a consumer complaint when the consumer submits a complaint to the trader , a consumer complaint handling system operated by the trader or to a company ombudsman .


### name , address and , if applicable , e - mail and website address of the complainant party ; ### name , address and , if applicable , e - mail and website address of the consumer ;


### name , address and , if applicable , e - mail and website address of the respondent party ; ### name , address and , if applicable , e - mail and website address of the trader ;


### the majority of travellers buying packages are consumers in the sense of union consumer law . at the same time , it is not always easy to distinguish between consumers and representatives of small businesses or professionals who book trips related to their business or profession through the same booking channels as consumers . such travellers often require a similar level of protection . in contrast , larger companies or organisations often make travel arrangements for their employees on the basis of a framework contract with companies which specialise in the arrangement of business travel . the latter type of travel arrangements do not require the level of protection designed for consumers . therefore , this directive should apply to business travellers only insofar as they do not make travel arrangements on the basis of a framework contract . to avoid confusion with the definition of the term ‘ consumer’ in other consumer protection directives , persons protected under this directive should be referred to as ‘ travellers’ . ### the majority of travellers buying packages are consumers . at the same time , it is not always easy to distinguish between consumers and representatives of small businesses or professionals who book trips related to their business or profession through the same booking channels as consumers . such travellers often require a similar level of protection . in contrast , larger companies or organisations often make travel arrangements for their employees on the basis of a framework contract with companies which specialise in the arrangement of business travel . the latter type of travel arrangements do not require the level of protection designed for consumers . therefore , this directive should apply to business travellers only if deemed necessary by member states for instance where the business traveller books travel in their own personal name instead of the corporate name . to avoid confusion with the definition of the term ' consumer ' in other consumer protection directives , persons protected under this directive should be referred to as ' travellers ' .


### other tourist services , such as admission to concerts , sport events , excursions or event parks are services that , in combination with either carriage of passengers , accommodation and / or car rental , should be considered as capable of constituting a package or an assisted travel arrangement . however , such packages should only fall within the scope of this directive if the relevant tourist service accounts for a significant proportion of the package . generally , the tourist service should be considered as a significant proportion of the package if it accounts for more than 20% of the total price or otherwise represents an essential feature of the trip or holiday . ancillary services , such as travel insurance , transport of luggage , meals and cleaning provided as part of accommodation , should not be considered as tourist services in their own right . ### other tourist services , such as admission to concerts , sport events , excursions or event parks are services that , in combination with carriage of passengers should be considered as capable of constituting a package or a linked travel arrangement . however , such packages should only fall within the scope of this directive if the relevant tourist service accounts for a significant proportion of the package . generally , the tourist service should be considered as a significant proportion of the package if it is specifically marketed to consumers as such , accounts for more than 20% of the total price or otherwise represents an essential feature of the trip or holiday . ancillary services , such as travel insurance , transport of luggage , meals and cleaning provided as part of accommodation , should not be considered as tourist services in their own right .


### member states should ensure that travellers purchasing a package or an assisted travel arrangement are fully protected against the insolvency of the organiser , of the retailer having facilitated the assisted travel arrangement or of any of the service providers . member states in which package organisers and retailers facilitating assisted travel arrangements are established should ensure that traders offering such combinations of travel services provide security for the refund of all payments made by travellers and for their repatriation in the event of insolvency . while retaining discretion as to the way in which insolvency protection is granted , member states should ensure that their national insolvency protection schemes are effective and able to guarantee prompt repatriation and the refund of all travellers affected by the insolvency . the required insolvency protection should take into account the actual financial risk of the activities of the organiser , relevant retailer or service provider , including the type of combination of travel services they sell , foreseeable seasonal fluctuations as well as the extent of pre - payments and the way in which these are secured . in accordance with directive 2006 / 123 / ec of the european parliament and of the council of 12 december 2006 on services in the internal market25 , in cases where insolvency protection may be provided in the form of a guarantee or an insurance policy , such security may not be limited to attestations issued by financial operators established in a particular member state . __________________ 25 oj l376 , 27 . 12 . 2006 , p . 36 . ### member states should ensure that travellers purchasing a package or a linked travel arrangement are fully protected against the insolvency of the organiser , of the retailer having facilitated the linked travel arrangement or of any of the service providers . member states in which package organisers and retailers facilitating assisted travel arrangements are established should ensure that traders offering such combinations of travel services provide security for the refund of all payments made by travellers and for their repatriation in the event of insolvency . while retaining discretion as to the way in which insolvency protection is granted , member states should ensure that their national insolvency protection schemes are effective and able to guarantee prompt repatriation and the refund of all travellers affected by the insolvency . where a consumer would prefer to complete their package or linked travel arrangement , rather than obtain a full refund , the insolvency protection may , where appropriate , provide for the fulfilment of existing contracts , in order to enable the package or linked travel arrangement to continue at no additional cost to the consumer . the required insolvency protection should take into account the actual financial risk of the activities of the organiser , relevant retailer or service provider , including the type of combination of travel services they sell , foreseeable seasonal fluctuations as well as the extent of pre - payments and the way in which these are secured . in accordance with directive 2006 / 123 / ec of the european parliament and of the council of 12 december 2006 on services in the internal market25 , in cases where insolvency protection may be provided in the form of a guarantee or an insurance policy , such security may not be limited to attestations issued by financial operators established in a particular member state . __________________ 25 oj l376 , 27 . 12 . 2006 , p . 36 .


### ‘ assisted travel arrangement’ means a combination of at least two different types of travel services for the purpose of the same trip or holiday , not constituting a package , resulting in the conclusion of separate contracts with the individual travel service providers , if a retailer facilitates the combination : ### ‘ linked travel arrangement’ means a combination of carriage of passengers and at least one different type of travel service for the purpose of the same trip or holiday , not constituting a package , resulting in the conclusion of separate contracts with the individual travel service providers , if a retailer facilitates the combination :


### member states shall ensure that a traveller may , after giving the organiser reasonable notice on a durable medium before the start of the package , transfer the contract to a person who satisfies all the conditions applicable to that contract . ### member states shall ensure that a traveller may , after giving the organiser reasonable notice , but no later than seven days before departure , on a durable medium before the start of the package , transfer the contract to a person who satisfies all the conditions applicable to that contract .


### member states shall take the necessary measures to ensure that the conduct referred to in articles 3 and 4 is punishable by effective , proportionate and dissuasive criminal penalties , including fines and imprisonment . ### member states shall take the necessary measures under national law to ensure that the conduct referred to in articles 3 and 4 is punishable by effective , proportionate and dissuasive criminal penalties , including fines and imprisonment .


### each member state shall take the necessary measures to establish its jurisdiction over the offences referred to in articles 3 and 4 , where the offence is committed in whole or in part within its territory ; or the offender is one of its nationals . ### each member state shall take the necessary measures to establish its jurisdiction over the offences referred to in articles 3 and 4 , where , provided that territoriality shall be the primary determining factor : the offence is committed in whole or in part within its territory ; or the offender is one of its nationals


### projects of common interest should demonstrate a clear european added value . cross - border projects typically have high european added value , but may have lower direct economic effects compared to purely national projects . therefore , they are likely not to be implemented without union intervention . ### projects of common interest should demonstrate european added value . cross - border projects are an example of projects with high european added value , but may have lower direct economic effects compared to purely national projects .


### core network corridors should also address wider transport policy objectives and facilitate modal integration and multi - modal operations . this should allow specially developed corridors that are optimised in terms of energy use and emissions , thus minimising environmental impacts , and are also attractive for their reliability , limited congestion and low operating and administrative costs . an initial list of corridors should be included in the regulation xxx / 2012 [ connecting europe facility ] , but should be adaptable in order to take account of changes in traffic flows . ### core network corridors should also address wider transport policy objectives and facilitate modal integration and multi - modal operations . an initial list of corridors should be included in the regulation xxx / 2012 [ connecting europe facility ] as an indicative list and should be adaptable in order to take account of changes in traffic flows .


### the union , member states , infrastructure managers and other project promoters , when developing the comprehensive network , shall give particular consideration to measures that are necessary for : ### the union , member states , regions and local authorities located on the tens , infrastructure managers and other project promoters , when developing the comprehensive network , shall give particular consideration to measures that are necessary for :


### bridging missing links and removing bottlenecks , notably in cross - border sections ; ### bridging missing links and removing bottlenecks , notably in cross - border sections and in urban areas ;


### within the sphere of their responsibility , member states , port operators and infrastructure managers shall ensure that inland ports are connected with the road or rail infrastructure of the comprehensive network . ### within the sphere of their responsibility , member states , port operators and infrastructure managers shall ensure that inland ports shall be connected with the road or rail infrastructure of the comprehensive network .


### an express road is a road reserved for motor traffic accessible from interchanges or controlled junctions only and which : ### an express road is a road designed for motor traffic accessible primarily from interchanges or controlled junctions and which :


### – availability of alternative clean fuels ; ### – availability of alternative clean fuels . certain component parts of inland navigation and core network infrastructure shall not need to meet all of the requirements laid down in this article in cases where the relevant inland waterway is listed in the european agreement on main inland waterways of international importance .


### the infrastructure of the core network shall meet all the requirements set out in chapter ii without exception . in addition , the following requirements shall also be met by the infrastructure of the core network : ### the infrastructure of the core network shall meet all the requirements set out in chapter ii . in addition , the following requirements shall also be met by the infrastructure of the core network :


### core network corridors are an instrument to facilitate the coordinated implementation of the core network . core network corridors shall be based on modal integration , interoperability , as well as on a coordinated development and management of infrastructure , in order to lead to resource - efficient multimodal transport . ### without prejudice to national competences of member states as regards planning of their infrastructure , core network corridors are an instrument to facilitate the coordinated implementation of the core network . in order to lead to resource - efficient multimodal transport , core network corridors shall be focused on : - intermodality , - interoperability , as well as on - coordinated development of infrastructure in cross - border areas .


### report to the member states , to the commission and , as appropriate , to all other entities directly involved in the development of the core network corridor on any difficulties encountered and contribute to finding appropriate solutions ; ### report to the member states , to the commission and to all other entities directly involved in the development of the core network corridor on any difficulties encountered and contribute to finding appropriate solutions ;


### for each core network corridor , the member states concerned shall establish a corridor platform responsible for defining the general objectives of the core network corridor and for preparing and supervising the measures referred to in article 53 . ### for each core network corridor , the member states , regions and local authorities located on the tens concerned shall jointly establish a corridor platform responsible for defining the general objectives of the core network corridor and for preparing and supervising the measures referred to in article 53 .


### the corridor platform shall be composed of the representatives of the member states concerned and , as appropriate , other public and private entities . in any case , the relevant infrastructure managers as defined in directive 2001 / 14 / ec of the european parliament and of the council of 26 february 2001 on the allocation of railway infrastructure capacity and the levying of charges for the use of railway infrastructure shall participate in the corridor platform . ### the corridor platform shall be composed of the representatives of the member states , regions and local authorities concerned and , as appropriate , other public and private entities . in any case , the relevant infrastructure managers as defined in directive 2001 / 14 / ec of the european parliament and of the council of 26 february 2001 on the allocation of railway infrastructure capacity and the levying of charges for the use of railway infrastructure shall participate in the corridor platform .


### risk management systems for medicinal products authorised in accordance with this regulation ; ### a summary of risk management systems for medicinal products authorised in accordance with this regulation ;


### despite its legal existence as defined in directives 2009 / 72 / ec of the european parliament and of the council of 13 july 2009 concerning common rules for the internal market in electricity and 2009 / 73 / ec of the european parliament and of the council of 13 july 2009 concerning common rules for the internal market in natural gas , the internal market in energy remains fragmented due to insufficient interconnections between national energy networks . union - wide integrated networks however are vital for ensuring a competitive and well functioning integrated market for promoting growth , employment and sustainable development . ### despite its legal existence as defined in directives 2009 / 72 / ec of the european parliament and of the council of 13 july 2009 concerning common rules for the internal market in electricity and 2009 / 73 / ec of the european parliament and of the council of 13 july 2009 concerning common rules for the internal market in natural gas , the internal market in energy remains fragmented due to insufficient interconnections between national energy networks . union - wide integrated networks , with effectively separated supply and production activities from network operations however are vital for ensuring a competitive and well functioning integrated market for promoting growth , employment and sustainable development .


### projects of common interest falling under the categories set out in points 1 , 2 and 4 of annex ii are eligible for union financial support in the form of grants for studies and financial instruments in accordance with the provisions of [ regulation of the european parliament and the council establishing the connecting europe facility ] . ### projects of common interest falling under the categories set out in points 1 and 4 of annex ii are eligible for union financial support in the form of grants for studies and financial instruments in accordance with the provisions of [ regulation of the european parliament and the council establishing the connecting europe facility ] . projects of common interest falling under the categories set out in point 2 of annex ii are eligible for union financial support in the form of grants for studies and works and financial instruments in accordance with the provisions of [ regulation of the european parliament and the council establishing the connecting europe facility ] , if they are carried out in the parts of gas infrastructure sectors where the provisions on unbundling of directive 2009 / 73 / ec concerning common rules for the internal market in natural gas are implemented , including in those member states where derogations are applied in this regard .


### ‘ national competition law’ means provisions of national law that predominantly pursue the same objective as articles 101 and 102 of the treaty and that are applied to the same case and in parallel to union competition law pursuant to article 3 of regulation no 1 / 2003 ; ### ‘ national competition law’ means provisions of national law that predominantly pursue the same objective as articles 101 and 102 of the treaty and that are applied to the same case and in parallel to union competition law pursuant to article 3 of regulation no 1 / 2003 this definition does not apply to national laws which impose criminal sanctions on natural persons except to the extent that such sanctions are the means whereby competition rules applying to undertakings are enforced .


### member states shall take the necessary measures to give full effect to legal privileges and other rights not to be compelled to disclose evidence . ### member states shall take the necessary measures to give full effect to legal privileges and other rights not to be compelled to disclose evidence in accordance to national law .


### in recognition of the disproportionate impacts on the smallest manufacturers resulting from compliance with specific emissions targets defined on the basis of the utility of the vehicle , high administrative burden of the derogation procedure and only marginal benefit in terms of avoided co2 from the vehicles sold by these manufacturers , producers responsible annually for less than 500 new passenger cars are excluded from the scope of the specific emissions target and the excess emissions premium . ### in recognition of the disproportionate impacts on the smallest manufacturers resulting from compliance with specific emissions targets defined on the basis of the utility of the vehicle , high administrative burden of the derogation procedure and only marginal benefit in terms of avoided co2 from the vehicles sold by these manufacturers , producers responsible annually for less than 1000 new passenger cars are excluded from the scope of the specific emissions target and the excess emissions premium .


### from 2020 onwards , this regulation sets a target of 95 g co2 / km as average emissions for the new car fleet as measured in accordance with regulation no 715 / 2007 and annex xii to regulation no 692 / 2008 and its implementing measures , and innovative technologies . ### from 2020 onwards , this regulation sets a target of 95 g co2 / km as average emissions for the new car fleet as measured in accordance with regulation no 715 / 2007 , annex iii and xii to regulation no 692 / 2008 , ece r83 - 06 and ece r101 in each case as valid on the . . . + . ____________________ + oj : please insert the date of adoption of this regulation .


### the national supervisory authority shall , within ten working days of receipt of the decision referred to in paragraph 4 , inform the commission and the authority of the steps it has taken or intends to take to implement the commission ' s decision . ### the national supervisory authority shall , within ten working days of receipt of the decision referred to in paragraph 4 , inform the commission and the authority of the steps it has taken or intends to take to implement the commission ' s formal opinion .


### any action by the national supervisory authorities in relation to facts which are subject to a decision pursuant to paragraph 4 or 6 shall be compatible with those decisions . ### when taking action in relation to issues which are subject to a formal opinion pursuant to paragraph 4 or a decision pursuant to paragraph 6 , the competent authorities shall comply with the formal opinion or the decision , as the case may be .


### where the council does not take a decision within ten working days , the authority ' s decision shall be deemed to be maintained . ### where the council does not take a decision within ten working days , the authority ' s decision shall be deemed to be revoked .


### the commission shall establish a union - wide list of projects of common interest . the list shall be reviewed and updated as necessary every two years . the first list shall be adopted by 31 july 2013 at the latest . ### the commission , in consultation with the member states , shall establish a union - wide list of projects of common interest . the list shall be reviewed and updated as necessary every two years . the first list shall be adopted by 31 july 2013 at the latest .


### the project displays economic , social and environmental viability ; and ### the project is viable according to economic , social and environmental criteria ; and


### when ranking projects contributing to the implementation of the same priority , due consideration shall also be given to the urgency of each proposed project in order to meet the energy policy targets of market integration and competition , sustainability and security of supply , the number of member states affected by each project , and its complementarity with regard to other proposed projects . for projects falling under the category set out in point 1 of annex ii , due consideration shall also be given to the number of users affected by the project , the annual energy consumption and the share of generation from non dispatchable resources in the area covered by these users . ### when ranking projects contributing to the implementation of the same priority , due consideration shall also be given to the urgency of each proposed project in order to meet the energy policy targets of market integration and competition , sustainability and security of supply , system flexibility and robustness , the cost - effective value - added benefit of the project in terms of jobs and future economic growth and competitiveness , the number of member states affected by each project , and its complementarity with regard to other proposed projects as well as its potential for enhancing innovation . for projects falling under the category set out in point 1 of annex ii , due consideration shall also be given to the number of users affected by the project , the annual energy consumption and the share of generation from non dispatchable resources in the area covered by these users .


### rules for providing additional return on the capital invested for the project ; or ### guidelines for providing additional return on the capital invested for the project ; or


### for gas storage or liquefied / compressed natural gas , the project aims at supplying directly or indirectly at least two member states or at fulfilling the infrastructure standard at regional level in accordance with article 6 of regulation no 994 / 2010 ; ### for gas storage or liquefied / compressed natural gas , the project aims at supplying directly or has the ability to supply indirectly at least two member states or at fulfilling the infrastructure standard at regional level in accordance with article 6 of regulation no 994 / 2010 ;


### child pornography , which consists of images of child sex abuse , and other particularly serious forms of sexual abuse and sexual exploitation of children are increasing and spreading through the use of new technologies and the internet . ### child pornography , which consists of images of child sex abuse , and other particularly serious forms of sexual abuse and sexual exploitation of children are increasing and spreading through the use of new technologies and the internet , whereon - line ‘ grooming’ of children has become easy .


### serious criminal offences such as the sexual exploitation of children and child pornography require a comprehensive approach covering the prosecution of offenders , the protection of child victims , and prevention of the phenomenon . the child ' s best interests must be a primary consideration when carrying out any measures to combat these offences in accordance with the charter of fundamental rights of the european union and the un convention on the rights of the child . framework decision 2004 / 68 / jha should be replaced by a new instrument providing such comprehensive legal framework to achieve that purpose . ### serious criminal offences such as the sexual exploitation of children and child pornography require a comprehensive approach covering the prosecution of offenders , the protection of child victims , and prevention of the phenomenon . the child ' s best interests must be a primary consideration when carrying out any measures to combat these offences in accordance with the charter of fundamental rights of the european union and the un convention on the rights of the child . framework decision 2004 / 68 / jha should be replaced by a new instrument providing such comprehensive and harmonised legal framework to achieve that purpose .


### this directive aims to establish minimum rules concerning the definition of criminal offences and sanctions in the area of sexual exploitation of children . it also aims to introduce common provisions to strengthen the prevention of the crime and the protection of its victims . ### this directive aims to establish minimum rules concerning the definition of criminal offences and sanctions in the area of sexual exploitation of children . it also aims to introduce common provisions to harmonise the member states’ criminal laws and thereby strengthen the prevention of the crime and the protection of its victims .


### member states shall take the necessary measures to enable investigative units or services to attempt to identify the victims of the offences referred to in articles 3 to 7 , in particular by analysing child pornography material , such as photographs and audiovisual recordings transmitted or made available by means of information and communication technology . ### member states shall take the necessary measures to enable investigative units or services to attempt to identify the victims of the offences referred to in articles 3 to 7 , in particular by analysing child pornography material , such as photographs and audiovisual recordings transmitted or made available by means of information and communication technology . member states should work in partnership with law enforcement agencies , judicial authorities , the information and communication technology industry , internet service providers , the banking sector and non - governmental organisations . member states should work in collaboration with each other and should share examples of best practice in the fight against child sexual exploitation , in those member states where specialised units are working effectively . a european central body should be set up to coordinate the work of the member states ' specialised units , non - governmental organisations and international bodies such as europol . that body will also be responsible for submitting , at periodic intervals , a report and feasibility study concerning action plans by member states to combat cyber crime .


### to achieve maximum impact , horizon 2020 should develop close synergies with other union programmes in areas such as education , space , environment , competitiveness and smes , the internal security , culture and media and with the cohesion policy funds and rural development policy , which can specifically help to strengthen national and regional research and innovation capabilities in the context of smart specialisation strategies . ### to achieve maximum impact , horizon 2020 should develop close synergies with other union programmes in areas such as education , space , environment , competitiveness and smes , the internal security , culture and media and with the funds of cohesion , rural development and maritime and fisheries policies , covered by the common provisions regulation which can specifically help to strengthen national and regional research and innovation capabilities in the context of smart specialisation strategies .


### particular attention shall be paid to ensuring the adequate participation of , and innovation impact on , small and medium - sized enterprises in horizon 2020 . quantitative and qualitative assessments of sme participation shall be undertaken as part of the evaluation and monitoring arrangements . ### particular attention shall be paid to ensuring the adequate participation of , and innovation impact on , small and medium - sized enterprises in horizon 2020 . this covers : assistance at all stages of the research cycle , from prototype to full implementation , in order to enable them to fulfil their research potentials , b ) providing special support for intellectual property rights negotiations in open innovation projects , c ) providing support measures to help bridge delays in grants , as cash flow remains a key concern for smes , d ) providing support measures for awareness - raising activities among smes . quantitative and qualitative assessments of sme participation shall be undertaken as part of the evaluation and monitoring arrangements .


### the information referred to in paragraph 1 shall be mentioned in an easily , directly , prominently and permanently accessible way on the trader ' s website , where one exists , in the general terms and conditions of contracts for the sale of goods or provision of services between the trader and a consumer and in invoices and receipts relating to such contracts . it shall specify how further information on the adr entity concerned and on the conditions for using it can be accessed . ### the information referred to in paragraph 1 shall be mentioned in a clear and accessible way on the trader ' s website , where one exists , and in the general terms and conditions of contracts for the sale of goods or provision of services between the trader and a consumer . it shall specify how further information on the adr entity concerned and on the conditions for using it can be accessed .


### the union aims to establish an area of prosperity and good neighbourliness involving the european union and the countries and territories listed in the annex to this regulation by developing a special relationship . ### the union aims to establish an area of prosperity and good neighbourliness involving the european union and the countries and territories listed in the annex to this regulation by developing a special relationship thereby alsocontributing to the reduction of poverty in the partner countries .


### sustainable and inclusive development in all aspects , poverty reduction , including through private - sector development ; promotion of internal economic , social and territorial cohesion , rural development , climate action and disaster resilience ; ### sustainable and inclusive development in all aspects , poverty reduction , wealth creation , including through private - sector development ; promotion of internal economic , social and territorial cohesion , rural development , climate action , disaster prevention and preparedness and resilience to crises ;


### in the event of crises or threats to democracy , the rule of law , human rights and fundamental freedoms , or of natural or man - made disasters , an ad hoc review of the programming documents may be conducted . such emergency review shall ensure that coherence between union support provided under this regulation and support provided under other union financial instruments is maintained . an emergency review may lead to the adoption of revised programming documents . where this is the case , the commission shall send the revised programming documents to the european parliament and to the council for information within one month of their adoption . ### in the event of crises or threats to democracy , the rule of law , human rights and fundamental freedoms , or of natural or man - made disasters , an ad hoc review of the programming documents may be conducted . as part of such an emergency review , measures may be introduced to fund activities to facilitate the transition from emergency aid to long - term development activities , including activities intended to enhance beneficiaries ' resilience to crises . such emergency review shall ensure that coherence between union support provided under this regulation and support provided under other union financial instruments is maintained . an emergency review may lead to the adoption of revised programming documents . where this is the case , the commission shall send the revised programming documents to the european parliament and to the council for information within one month of their adoption .


### this regulation shall enter into force on the third day following that of its publication in the official journal of the european union . it shall apply from 1 january 2014 . ### this regulation shall enter into force on the third day following that of its publication in the official journal of the european union . it shall apply from 1 january 2014 to 31 december 2020 .


### as demonstrated by the sovereign debt crisis , and in particular by the need to put in place common financial backstops , member states whose currency is the euro share enhanced spillovers from their budgetary policy . each of the member states whose currency is the euro should consult the commission and other member states whose currency is the euro before the adoption of any major fiscal policy reform plans with potential spillover effects , so as to give the possibility for an assessment of possible impact for the euro area as a whole . they should consider their budgetary plans to be of common concern and submit them to the commission for monitoring purposes in advance of the plans becoming binding . the commission should be in a position , if necessary , to adopt an opinion on the draft budgetary plan , that the member state and in particular budgetary authorities should be invited to take into account in the process of the budget law adoption . such an opinion should ensure that union ' s policy guidance in the budgetary area is appropriately integrated in the national budgetary preparations . in particular , this opinion should include an assessment of whether or not the budgetary plans appropriately address the recommendations issued in the context of the european semester in the budgetary area . the commission should stand ready to present this opinion to the parliament of the member state concerned at its request . the extent to which this opinion has been taken into account should be part of the assessment , if and when the conditions are met , leading to the decision to place the concerned member state in excessive deficit procedure , where no follow - up to the early guidance from the commission should be considered as an aggravating factor . also , based on an overall assessment of the plans by the commission , the eurogroup should discuss the budgetary situation and prospects for the euro area . ### as demonstrated by the sovereign debt crisis , member states whose currency is the euro share enhanced spill - overs from their budgetary policy . each of the member states whose currency is the euro should therefore consult the commission and other member states whose currency is the euro before the adoption of any major fiscal policy reform plans with potential spill - over effects , so as to give the possibility for an assessment of possible impact for the euro area as a whole . they should submit their budgetary plans to the commission for monitoring purposes in advance of the plans becoming binding . the commission should be in a position , if necessary , to adopt an opinion on the draft budgetary plan , that the member state and in particular budgetary authorities should be invited to take into account in the process of the budget law adoption . such an opinion should include an assessment of whether or not the budgetary plans appropriately address the recommendations issued in the context of the european semester in the budgetary area . the commission should present this opinion to the parliament of the member state concerned at its request and justify all its recommendations for adjustments of the proposed national budget before the parliament of the member state concerned takes a simple majority vote on this opinion , thus democratically deciding whether this opinion will be binding on it or not . the extent to which this opinion has been taken into account should be part of the assessment , if and when the conditions are met , leading to the decision to place the concerned member state in excessive deficit procedure , where no follow - up to the early guidance from the commission should be considered as an aggravating factor . also , based on an overall assessment of the plans by the commission , the eurogroup should discuss the budgetary situation and prospects for the euro area .


### in order to enhance the dialogue between the union institutions , in particular the european parliament , the council and the commission , and to ensure greater transparency and accountability , the competent committee of the european parliament may offer the opportunity to the member state concerned by a commission recommendation to participate in an exchange of views , ### in order to ensure greater transparency and accountability , the member state concerned by a commission recommendation should be able to ask to participate in an exchange of views before the european parliament ' s competent committee ,


### the eurogroup shall discuss opinions of the commission on the national budgetary plans and the budgetary situation and prospects in the euro area as a whole on the basis of the overall assessment made by the commission in accordance with paragraph 3 . the assessment shall be made public . ### the eurogroup shall discuss the opinions of the commission on the national budgetary plans as provided for in paragraph 1 and the overall assessment of the commission on the budgetary situation and prospects in the euro area as a whole as provided for in paragraph 3 .