### the commission communication ' framework strategy for a resilient energy union with a forward - looking climate change policy ' 14 from february 2015 , highlights the fact that the energy union rests on solidarity and trust , which are necessary features of energy security . this regulation should aim to boost solidarity and trust between the member states and should put in place the measures needed to achieve these aims , thus paving the way for implementing the energy union . __________________ 14 communication from the commission to the european parliament and the council , the european economic and social committee , the committee of the regions and the european investment bank , com 80 final . ### the commission communication ' framework strategy for a resilient energy union with a forward - looking climate change policy ' 14 from february 2015 , highlights the fact that the energy union rests on solidarity and trust , which are necessary features of all aspects of common life and accordingly also of energy security . this regulation should aim to boost solidarity and trust between the member states and should put in place the measures needed to achieve these aims , thus paving the way for implementing the energy union . __________________ 14 communication from the commission to the european parliament and the council , the european economic and social committee , the committee of the regions and the european investment bank , com 80 final .


### an internal gas market that operates smoothly is the best guarantee of security of energy supply across the union and to reduce the exposure of individual member states to the harmful effects of supply disruptions . where a member state ' s security of supply is threatened , there is a risk that measures developed unilaterally by that member state may jeopardise the proper functioning of the internal gas market and damage the gas supply to customers in other member states . to allow the internal gas market to function even in the face of a shortage of supply , provision must be made for solidarity and coordination in the response to supply crises , as regards both preventive action and the reaction to actual disruptions of supply . ### an internal gas market that operates smoothly , together with an energy system strongly oriented towards continuous improvement of efficiency and reduction of demand , are the best guarantees of security of energy supply across the union and to reduce the exposure of individual member states to the harmful effects of supply disruptions , both source - determined and transit - determined . where a member state ' s security of supply is threatened , there is a risk that measures developed unilaterally by that member state may jeopardise the proper functioning of the internal gas market and damage the gas supply to customers in other member states . to allow the internal gas market to function even in the face of a shortage of supply , provision must be made for solidarity and coordination in the response to supply crises , as regards both preventive action and the reaction to actual disruptions .


### so far , the potential for more efficient and less costly measures through regional cooperation has not been fully exploited . this has to do not only with better coordination of national mitigation actions in emergency situations , but also of national preventive measures , such as national storage or policies related to liquefied natural gas , which can be strategically important in certain regions . ### so far , the potential for more efficient and better balanced preventive measures through regional cooperation has not been fully exploited . this has to do not only with better coordination of national mitigation actions in emergency situations , but especially with a more coordinated , systemic design of national preventive measures , such as energy efficiency and demand reduction plans , national storage , alternative connections and transit routes , plans for covering with electricity part of the energy demand usually met with gas , or policies related to liquefied natural gas , which can be strategically important in certain regions .


### the regulation lays down security of supply standards that are sufficiently harmonised and cover at least the situation that occurred in january 2009 when gas supply from russia was disrupted . these standards take account of the difference between member states , public service obligations and customer protection measures , as referred to in article 3 of directive 2009 / 73 / ec . security of supply standards should be stable , so as to provide the necessary legal certainty , should be clearly defined , and should not impose unreasonable and disproportionate burdens on natural gas undertakings . they should also guarantee equal access for the union natural gas undertakings to national customers . ### the regulation lays down security of supply standards that are sufficiently harmonised and cover at least the situation that occurred in january 2009 when , as a consequence of the unpaid accumulated debt for previous gas supplies of the national ukrainian gas and oil company , and after a series of failed negotiations , russia cut off supplies to ukraine . these standards take account of the difference between member states , public service obligations and customer protection measures , as referred to in article 3 of directive 2009 / 73 / ec . security of supply standards , combining analysis of source - based and transit - based dimensions , should be stable , so as to provide the necessary legal certainty , should be clearly defined , and should not impose unreasonable and disproportionate burdens on natural gas undertakings . they should also guarantee equal access for the union natural gas undertakings to national customers .


### in order to make the regional cooperation feasible , member states should establish a cooperation mechanism within each region . such mechanism or mechanisms should be developed sufficiently in time to allow for conducting the risk assessment and drawing up meaningful plans at regional level . member states are free to agree on a cooperation mechanism best suited for a given region . the commission should have a facilitating role in the overall process and share best practises for arranging regional cooperation such as a rotating coordination role within the region for the preparation of the different documents or establishing dedicated bodies . in absence of an agreement on the cooperation mechanism , the commission may propose a suitable cooperation mechanism for a given region . ### in order to make the regional cooperation feasible , member states belonging to every defined region should take prompt initiatives aimed to establishing a cooperation mechanism . such mechanism or mechanisms should be developed with sufficient lead - time to allow for conducting the risk assessment and drawing up meaningful plans at regional level . member states are free to agree on the kind of cooperation mechanism best suited for their given region . the commission should have a facilitating role in the overall process and share best practises for arranging regional cooperation such as a rotating coordination role within the region for the preparation of the different documents or establishing dedicated bodies . in absence of an agreement on the cooperation mechanism , the commission may propose a suitable cooperation mechanism for a given region .


### when conducting a comprehensive risk assessment to be prepared at regional level , competent authorities should assess natural , technological , commercial , financial , social , political and market - related risks , and any other relevant ones , including , where appropriate , the disruption of the supplies from the single largest supplier . all risks should be addressed by effective , proportionate and non - discriminatory measures to be developed in the preventive action plan and the emergency plan . the results of the risk assessments should also contribute to the all hazard risk assessments foreseen under article 6 of decision no 1313 / 2013 / eu18 . __________________ 18 decision no 1313 / 2013 / eu of the european parliament and of the council of 17 december 2013 on a union civil protection mechanism . ### when conducting a comprehensive risk assessment to be prepared at regional level , competent authorities should assess under a coordinated analysis model all main natural , technological , commercial , financial , social , environmental , political , community - related and market - related risks , and any other relevant ones . the analysis model should include , where appropriate , the disruption of the supplies from the single largest supplier , or the disruption of the most important transit ways . all risks should be addressed by effective , proportionate and non - discriminatory measures to be developed in the preventive action plan and the emergency plan . the results of the risk assessments should also contribute to the all hazard risk assessments foreseen under article 6 of decision no 1313 / 2013 / eu18 . __________________ 18 decision no 1313 / 2013 / eu of the european parliament and of the council of 17 december 2013 on a union civil protection mechanism .


### the roles and responsibilities of all natural gas undertakings and competent authorities should therefore be defined precisely in order to keep the internal gas market functioning properly , particularly in the event of supply disruptions and crises . such roles and responsibilities should be established in such a way as to ensure that a three - level approach is respected which would involve first the relevant natural gas undertakings and industry , then member states at national or regional level , and then the union . this regulation should enable natural gas undertakings and customers to rely on market mechanisms for as long as possible when coping with disruptions . however , it should also provide for mechanisms that can be deployed when markets alone are no longer able to deal adequately with a gas supply disruption . ### the roles and responsibilities of all natural gas undertakings and competent authorities should therefore be defined precisely in order to keep the internal gas market functioning properly , particularly in the event of supply or transit disruptions and crises . such roles and responsibilities should be established in such a way as to ensure that a three - level approach is respected which would involve first the relevant natural gas undertakings and industry , then member states at national or regional level , and then the union . this regulation should enable natural gas undertakings and customers to rely on market mechanisms for as long as possible when coping with the less severe disruptions . however , it should also provide for emergency security mechanisms that can be deployed when markets alone are no longer able to deal adequately with a severe gas supply disruption .


### in the event of a supply crisis , market players should be given sufficient opportunity to respond to the situation with market - based measures . where market measures have been exhausted and they are still insufficient , member states and their competent authorities should take measures to remove or mitigate the effects of the supply crisis . ### in the event of a supply or transit crisis , market players should be given sufficient opportunity to respond to the situation with market - based measures . where these measures alone cannot cope with the crisis , member states and their competent authorities should take additional measures to remove or mitigate the effects of the disruption .


### whenever member states plan to introduce non - market - based measures , such measures should be accompanied by a description of their economic impact . this ensures customers have the information they need about the costs of such measures and ensures that the measures are transparent , especially as regards their share in the gas price . ### whenever member states plan to introduce non - market - based measures , such measures should be accompanied by a complete description of their impact , including but not limited to the economic one . this ensures customers have the information they need about such measures and ensures that the measures are transparent , especially as regards their overall burden on society and their share in the gas price .


### in march 2015 , the european council called for options for voluntary demand aggregation mechanisms to be assessed in full compliance with world trade organisation law and union competition rules . this would enable member states and natural gas undertakings to explore the potential benefits of collective purchasing of natural gas as a way of addressing supply shortage situations in line with those rules . ### in march 2015 , the european council called for options for voluntary demand aggregation mechanisms to be assessed in full compliance with world trade organisation law and union competition rules . this would enable member states and natural gas undertakings to explore the potential benefits of collective purchasing of natural gas as a way of addressing supply shortage situations in line with those rules . this said , it must be considered that a severe disruption crisis , qualified by a member state as an emergency in accordance with the plans developed in accordance with this regulation , should override union competition rules and wto rules .


### demand - side measures , such as fuel switching or reducing the gas supply to large industrial consumers in an economically efficient order , may have a valuable role to play in ensuring energy security , if they can be applied quickly and significantly reduce demand in response to a supply disruption . more should be done to promote efficient energy use , particularly where demand - side measures are needed . the environmental impact of any demand and supply - side measures proposed must be taken into account , with preference being given , as far as possible , to measures that have least impact on the environment . at the same time , security of supply and competitiveness aspects must be taken into account . ### demand - side measures , such as fuel switching or reducing the gas supply to large industrial consumers , may have a valuable role to play in ensuring energy security , if they can be applied quickly and significantly reduce demand in response to a supply or transit disruption . in this context , the promotion of efficient energy use and of demand reduction must be considered as a security priority . the environmental , social and competitiveness impact of any demand and supply - side measures proposed must be assessed in an integrated way and taken into account , with preference being given to the set of measures that have least comprehensive impact .


### low calorific gas is supplied in certain regions in the union . given its characteristics , it cannot be used in appliances designed for high calorific gas . it is , however , possible to use high calorific gas in appliances designed for low calorific gas , provided that it has been converted into low calorific gas , for instance by adding nitrogen . the specific characteristics of low calorific gas should be considered at national and regional levels and should be taken into account in the risk assessment and the preventive action and emergency plans . ### low calorific gas , which is supplied in certain regions in the union , cannot be used in appliances designed for high calorific gas . it is , however , possible to convert high calorific gas for use in appliances designed for low calorific gas , for instance by adding nitrogen . the specific characteristics of low calorific gas should be considered at national and regional levels and should be taken into account in the risk assessment and the preventive action and emergency plans .


### to ensure that the emergency plans are always up - to - date and effective , member states should carry out tests between the updates of the plans by simulating high and medium - impact scenarios and responses in real time . the competent authorities should present the test results at the gas coordination group . ### to ensure that the emergency plans are always up - to - date and effective , member states should carry out tests between the updates of the plans by simulating high and medium - impact scenarios and responses in real time . observers of other member states of the group and of other regions should be invited to these exercises . the competent authorities should present the test results at the gas coordination group .


### european solidarity should also , where needed , take the form of civil protection assistance provided by the union and its member states . such assistance should be facilitated and coordinated by the union civil protection mechanism established by decision no 1313 / 2013 / eu of the european parliament and of the council20 aiming to strengthen the cooperation between the union and the member states and to facilitate coordination in the field of civil protection in order to improve the effectiveness of systems for preventing , preparing for , and responding to natural and man - made disasters . __________________ 20 decision no 1313 / 2013 / eu of the european parliament and of the council of 17 december 2013 on a union civil protection mechanism . ### european solidarity should also , where and as promptly as needed , take the form of urgent and thorough civil protection assistance provided by the union and its member states . such assistance should be facilitated and coordinated by the union civil protection mechanism established by decision no 1313 / 2013 / eu of the european parliament and of the council20 aiming to strengthen the cooperation between the union and the member states and to facilitate coordination in the field of civil protection in order to improve the effectiveness of systems for preventing , preparing for , and responding to natural and man - made disasters . __________________ 20 decision no 1313 / 2013 / eu of the european parliament and of the council of 17 december 2013 on a union civil protection mechanism .


### to assess the security of supply situation of a given member state or region or of the union , access to the relevant information is essential . in particular , member states and the commission need regular access to information from natural gas undertakings regarding the main parameters of the gas supply as a fundamental input in the design of the security of supply policies . under duly justified circumstances , irrespective of a declaration of emergency , access should also be possible to additional information needed to assess the overall gas supply situation . that additional information would typically be non - price - related gas delivery information , e . g . minimum and maximum gas volumes , delivery points or supply margins . it could , for example , be requested in the event of changes in the pattern of the gas supply to a given buyer or buyers in a member state which would not be expected if the markets were functioning normally and which could affect the gas supply of the union or parts of it . ### to assess the security of supply situation of a given member state or region or of the union , access to the relevant information is essential . in particular , member states and the commission need regular access to information from natural gas undertakings regarding the main parameters of the gas supply , including accurate measures of the available stored reserves , as a fundamental input in the design of the security of supply policies . under duly justified circumstances , irrespective of a declaration of emergency , access should also be possible to additional information needed to assess the overall gas supply situation . that additional information would typically be non - price - related gas delivery information , e . g . minimum and maximum gas volumes , delivery points or supply margins . it could , for example , be requested in the event of changes in the pattern of the gas supply to a given buyer or buyers in a member state which would not be expected if the markets were functioning normally and which could affect the gas supply of the union or parts of it . in an event of emergency , management of natural gas undertakings should be under legal obligation to obey the instructions of the authorities .


### since gas supplies from third countries are central to the security of the union gas supply , the commission should coordinate action with regard to third countries , work with supplying and transit countries on arrangements to handle crisis situations and ensure a stable gas flow to the union . the commission should be entitled to deploy a task force to monitor gas flows into the union in crisis situations , in consultation with the third countries involved , and , where a crisis arises from difficulties in a third country , to act as mediator and facilitator . ### since gas supplies from third countries or gas transit through them are central to the security of the union gas supply , the commission should coordinate action with regard to third countries , work with supplying and transit countries on arrangements to handle crisis situations and ensure a stable gas flow to the union . the commission should conclude agreements allowing it to deploy a task force to monitor gas flows into the union in crisis situations , in consultation with the third countries involved , and , where a crisis arises from difficulties in a third country , to act as mediator and facilitator .


### the member states acting on their own cannot satisfactorily achieve the objective of this regulation , namely to guarantee a secure gas supply within the union . given the scale or effects of the action , it is better achieved at union level . the union may therefore adopt measures , in accordance with the principle of subsidiarity set out in article 5 of the treaty on european union . in accordance with the principle of proportionality set out in that article , this regulation does not go beyond what is necessary to achieve that objective . ### the member states acting on their own cannot satisfactorily achieve the objective of this regulation , namely to guarantee a secure gas supply within the union . given the scale or effects of the action , it is better achieved at union level . the union may therefore adopt measures , in accordance with the principle of subsidiarity set out in article 5 of the treaty on european union . in accordance with the principle of proportionality set out in that article , this regulation does not go beyond what is necessary to achieve that objective . taking into account the competences of the member states in the field of energy , the continued respect of the principles of subsidiarity and proportionality , in view of changing circumstances and taking into account the actual implementing actions , should be attentively assessed when periodically evaluating the regulation .


### this regulation establishes provisions aimed at safeguarding the security of gas supply by ensuring the proper and continuous functioning of the internal market in natural gas , by allowing for exceptional measures to be implemented when the market can no longer deliver the required gas supplies and by providing for a clear definition and attribution of responsibilities among natural gas undertakings , the member states and the union regarding both preventive action and the reaction to concrete disruptions of supply . this regulation also provides transparent mechanisms , in a spirit of solidarity , for the coordination of planning for , and response to , an emergency at member state , regional and union levels . ### this regulation establishes provisions aimed at safeguarding the security of gas supply by ensuring the proper and continuous functioning of the internal market in natural gas , by allowing for exceptional measures to be implemented when the market can no longer deliver the required gas supplies and by providing for a clear definition and attribution of responsibilities among natural gas undertakings , the member states and the union regarding both preventive action and the reaction to concrete disruptions of supply , either at the source or on transit . this regulation also provides transparent mechanisms , in a spirit of solidarity , for the coordination of planning for , and response to , an emergency at member state , regional and union levels .


### existing and planned interconnections and interconnection capacity between member states as well as the supply patterns ; ### existing and planned interconnections and interconnection capacity between member states in the same interconnected system as well as the supply patterns ;


### where an exemption from that obligation has been granted . ### where an exemption from that obligation has been granted , after detailed assessment and consultation with other member states of the region and with the commission .


### luxembourg , slovenia and sweden shall ensure , in a transparent , detailed and non - discriminatory manner , regular market testing for investments in infrastructure and make public the results of those tests . they shall inform the commission of any change in respect of the conditions set out in that subparagraph . the exception laid down in the first subparagraph shall cease to apply where at least one of those conditions is no longer fulfilled . ### luxembourg , slovenia and sweden shall ensure , in a transparent , detailed and non - discriminatory manner , regular comprehensive testing for investments in infrastructure , including environmental , social and market considerations , and make public the results of those tests . they shall inform the commission of any change in respect of the conditions set out in that subparagraph . the exception laid down in the first subparagraph shall cease to apply where at least one of those conditions is no longer fulfilled .


### an emergency plan containing the measures to be taken to remove or mitigate the impact of a gas supply disruption in the region , including events of purely national dimension , in accordance with article 9 . ### an emergency plan containing the measures to be taken to remove or mitigate the impact of a source - caused or transit - caused gas supply disruption in the region , including events of purely national dimension , in accordance with article 9 .


### competent authorities shall regularly report to the gas coordination group on the progress achieved on the preparation and adoption of the preventive action plans and the emergency plans . in particular competent authorities shall report to the gas coordination group on the agreed cooperation mechanism 18 months before the deadline for the adoption of the plans and the updates of the plans . the commission may have a facilitating role overall in the preparation of the plans , in particular for the establishment of the cooperation mechanism . if competent authorities within a region do not agree on a cooperation mechanism , the commission may propose a cooperation mechanism for that region . they shall ensure the regular monitoring of the implementation of such plans . ### competent authorities shall regularly report to the commission on the progress achieved on the preparation and adoption of the preventive action plans and the emergency plans . in particular competent authorities shall report on the agreed cooperation mechanism 18 months before the deadline for the adoption of the plans and the updates of the plans . the commission may consult the gas coordination group in the preparation of the plans , in particular for the establishment of the cooperation mechanism . if competent authorities within a region do not agree on a cooperation mechanism , the commission may propose a cooperation mechanism for that region . they shall ensure the regular monitoring of the implementation of such plans .


### the measures , volumes and capacities needed to fulfil the infrastructure and supply standards in each member state of the region , as laid down in articles 4 and 5 , including where applicable , the extent to which demand - side measures can sufficiently compensate , in a timely manner , for a supply disruption as referred to in article 4 , the identification of the single largest gas infrastructure of common interest in the case of application of article 4 , the necessary gas volumes per category of protected customers and per scenario as referred to in article 5 and any increased supply standard under article 5 , including a justification of the compliance with the conditions set in article 5 and a description of a mechanism to temporarily reduce any increased supply standard or additional obligation in accordance with article 12 ; ### the measures , volumes and capacities needed to fulfil the infrastructure and supply standards in each member state of the region , as laid down in articles 4 and 5 , including where applicable , the extent to which efficiency and demand - reduction measures , plus other demand - side measures can sufficiently compensate , in a timely manner , for a supply disruption as referred to in article 4 , the identification of the single largest gas infrastructure of common interest in the case of application of article 4 , the necessary gas volumes per category of protected customers and per scenario as referred to in article 5 and any increased supply standard under article 5 , including a justification of the compliance with the conditions set in article 5 and a description of a mechanism to temporarily reduce any increased supply standard or additional obligation in accordance with article 12 ;


### it is thus appropriate to establish a union binding target of at least 27% share of renewable energy . member states should define their contribution to the achievement of this target as part of their integrated national energy and climate plans through the governance process set out in regulation [ governance ] . ### nonetheless , in order to continue the steady growth in renewables , to ensure long term legal certainty and to promote further the research on new renewables , it ' s appropriate to establish a union binding target of at least 45% share of renewable energy , accompanied by national binding targets . member states should demonstrate their contribution to the achievement of these targets as part of their integrated national energy and climate plans through the governance process set out in regulation [ governance ] .


### to ensure that , despite the growing demand for forest biomass , harvesting is carried out in a sustainable manner in forests where regeneration is ensured , that special attention is given to areas explicitly designated for the protection of biodiversity , landscapes and specific natural elements , that biodiversity resources are preserved and that carbon stocks are tracked , woody raw material should come only from forests that are harvested in accordance with the principles of sustainable forest management developed under international forest processes such as forest europe and are implemented through national laws or the best management practices at the forest holding level . operators should take the appropriate steps in order to minimise the risk of using unsustainable forest biomass for the production of bioenergy . to that end , operators should put in place a risk - based approach . in this context , it is apporpriate for the commission to develop operational guidance on the verification of compliance with the risk based approach , following the consultation of the energy union governance committee , and the standing forestry committee established by council decision 89 / 367 / eec24 . __________________ 24 council decision 89 / 367 / eec of 29 may 1989 setting up a standing forestry committee . ### to ensure that , despite the growing demand for forest biomass , harvesting is carried out in a sustainable manner in forests where regeneration is ensured , that special attention is given to areas explicitly designated for the protection of biodiversity , landscapes and specific natural elements , that biodiversity resources are preserved and that carbon stocks are tracked , woody raw material should come only from forests that are harvested in accordance with the principles of sustainable forest management developed under international forest processes such as forest europe and are implemented through national laws or the best management practices at the forest holding level . operators should take the appropriate steps in order to minimise the risk of using unsustainable forest biomass for the production of bioenergy . to that end , operators should put in place a risk - based approach . in this context , it is appropriate for the commission to develop operational guidance on the verification of compliance with the risk based approach , following the consultation of the energy union governance committee , and the standing forestry committee established by council decision 89 / 367 / eec24 as well as the relevant civil dialogue groups set up by commission decision 2013 / 767 / eu of the 16th december 201324a . __________________ 24 council decision 89 / 367 / eec of 29 may 1989 setting up a standing forestry committee . 24a commission decision 2013 / 767 / eu of 16 december 2013 setting up a framework for civil dialogue in matters covered by the common agricultural policy and repealing decision 2004 / 391 / ec


### voluntary schemes play an increasingly important role in providing evidence of compliance with the sustainability and greenhouse gas emissions saving criteria for biofuels , bioliquids and biomass fuels . it is therefore appropriate for the commission to require voluntary schemes , including those already recognised by the commission , to report regularly on their activity . such reports should be made public in order to increase transparency and to improve supervision by the commission . furthermore , such reporting would provide the necessary information for the commission to report on the operation of the voluntary schemes with a view to identifying best practice and submitting , if appropriate , a proposal to further promote such best practice . ### voluntary schemes can play an important role in providing evidence of compliance with the sustainability and greenhouse gas emissions saving criteria for biofuels , bioliquids and biomass fuels . nonetheless in order to guarantee that only highly sustainable biofuels can be promoted as such in the union the commission should set up minimum standards and single certification scheme for biofuels type ensuring the highest accuracy of data .


### ‘ biomass’ means the biodegradable fraction of products , waste and residues from biological origin from agriculture , including vegetal and animal substances , forestry and related industries including fisheries and aquaculture , as well as the biodegradable fraction of waste , including industrial and municipal waste of biological origin ; ### biomass’ means biodegradable waste and residues from biological origin from agriculture , including vegetal and animal substances , forestry and related industries including fisheries and aquaculture , as well as the biodegradable fraction of waste of biological origin ;


### ‘ renewable liquid and gaseous transport fuels of non - biological origin’ means liquid or gaseous fuels other than biofuels whose energy content comes from renewable energy sources other than biomass , and which are used in transport ; ### ‘ renewable liquid and gaseous transport fuels of non - biological origin’ means liquid or gaseous fuels other than biofuels whose energy content comes from renewable energy sources other than biomass where carbon is captured from the ambient air if a carbon feedstock is used , and which are used in transport ;


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


### calendar year 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 calendar year 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 ### minimum share 0 . 5 % 0 . 7% 0 . 9 % 1 . 1 % 1 . 3 % 1 . 75 % 2 . 2 % 2 . 65 % 3 . 1 % 3 . 6 % minimum share 0 . 5 % 0 . 65% 0 . 8 % 0 . 95 % 1 . 1 % 1 . 4 % 1 . 85 % 2 . 2% 2 . 6 % 3 %


### a wide range of policy approaches and measures to tackle undeclared work have been introduced across the member states . member states have also concluded bilateral agreements and carried out multilateral projects on certain aspects of undeclared work . the platform will not prevent the application of bilateral agreements or arrangements concerning administrative cooperation . ### a wide range of policy approaches and measures to tackle undeclared work have been introduced across the member states . member states have also concluded bilateral agreements and carried out multilateral projects on certain aspects of undeclared work . the platform will not prevent the application of bilateral agreements or arrangements concerning administrative cooperation . member states should , however , adopt measures with a view to establishing fairer and more sustainable working conditions , by reducing the tax burden for workers in order also to combat undeclared work and to protect women , in particular , as a highly disadvantaged category .


### the surface structure of the fad shall either not be covered by any material or only be covered with material implying minimum risk of entangling non - targeted species ; ### the surface structure of the fad and the submerged components shall either not be covered by any material or only be covered with material which entails zero risk of entangling non - targeted species ;


### when designing fads , biodegradable materials should be prioritised with a view to phasing out non - biodegradable fads by 2018 . ### when designing fads , biodegradable materials should be used with a view to phasing out non - biodegradable fads by 2018 .


### flag member states of the vessels applying this derogation shall inform the commission of their scientific findings resulting from their observer coverage of these vessels . ### flag member states of the vessels applying this derogation shall inform the commission of their scientific findings resulting from their observer coverage of these vessels . once the findings have been received , the commission shall make them available to the public .


### longline vessels shall collect and provide to the flag member state information on interactions with seabirds , including incidental catches . member states shall submit that information to the commission by 30 june of each year . the commission shall forward that information to the iccat secretariat without delay . ### longline vessels shall collect and provide to the flag member state information on interactions with seabirds , including incidental catches . member states shall submit that information to the commission by 30 june of each year . the commission shall forward that information to the iccat secretariat without delay and shall make it available to the public .


### member states shall collect , and report to the commission by 30 june of each year information on the interactions of their fleets with sea turtles in iccat fisheries by gear type . the commission shall forward that information to the iccat secretariat by 31 july . that information shall include : ### member states shall collect , and report to the commission by 30 june of each year information on the interactions of their fleets with sea turtles in iccat fisheries by gear type . the commission shall forward that information to the iccat secretariat by 31 july and shall simultaneously make it available to the public . that information shall include :


### catch rates , gear characteristics , times and locations , target species , and disposition status ; ### catch rates , gear characteristics , times and locations , target species , and status of recovery . there shall be a requirement to deliver any fish which are dead to the port authorities in order to prevent illegal sale and for statistical purposes . fishermen who so deliver a carcass shall not be subject to the penalties imposed for catching sea turtles .


### the commission shall compile the information received and forward it to iccat without delay . ### the commission shall compile the information received , forward it to iccat without delay and make it available to the public .


### the report shall also present the information referred to in paragraph 2 of this article separately for each tax jurisdiction which , at the end of the previous financial year , is listed in the common union list of certain tax jurisdictions drawn up pursuant to article 48g , unless the report explicitly confirms , subject to the responsibility referred to in article 48e below , that the affiliated undertakings of a group governed by the laws of such tax jurisdiction do not engage directly in transactions with any affiliated undertaking of the same group governed by the laws of any member state . ### the report shall also present the information referred to in paragraph 2 of this article separately for each tax jurisdiction which , at the end of the previous financial year , is outside the union .


### the power to adopt delegated acts referred to in the second subparagraph of article 2 , article 5 , article 8 and in article 14 to shall be conferred on the commission for an indeterminate period of time from [ … ] [ publications office , please insert the exact date of entry into force ] . ### the power to adopt delegated acts referred to in the second subparagraph of article 2 , article 5 , article 8 and in article 14 to shall be conferred on the commission for a period of four years from [ … ] [ publications office , please insert the exact date of entry into force ] and shall in no circumstances cover the drawing - up of the list of pollutants and the setting of the corresponding limits for atmospheric emissions .


### the competent authority of each host member state may require that the summary referred to in article 7 be translated into its official language or languages , but it shall not require the translation of any other part of the prospectus . ### the competent authority of each host member state shall require that the summary referred to in article 7 be translated into its official language or languages , and it may require the translation of any other part of the prospectus .


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


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


### union companies have expressed their interest through the public consultation in the responsible sourcing of minerals and reported on current industry schemes designed to pursue their corporate social responsibility objectives , customer requests , or the security of their supplies . however , union companies have also reported countless difficulties in the exercise of supply chain due diligence because of lengthy and complex global supply chains involving a high number of operators that are often insufficiently aware or ethically unconcerned . the cost of responsible sourcing and their potential impact on competitiveness notably on smes should be monitored by the commission . ### union companies have expressed their interest through the public consultation in the responsible sourcing of minerals and reported on current industry schemes designed to pursue their corporate social responsibility objectives , customer requests , or the security of their supplies . in accordance with the oecd due diligence guidance it is recognized that due diligence in conflict - affected and high - risk areas presents practical challenges and that flexibility is therefore needed in the application thereof . the nature and extent of due diligence that is appropriate for an enterprises’ individual circumstances depend on a number of factors , including its size and position in the supply chain , fully taking account of the challenges faced by smes .


### smelters and refiners are an important point in global mineral supply chains as they are typically the last stage in which due diligence can effectively be assured by collecting , disclosing and verifying information on the mineral’s origin and chain of custody . after this stage of transformation it is often considered unfeasible to trace back the origins of minerals . a union list of responsible smelters and refiners could therefore provide transparency and certainty to downstream companies as regards supply chain due diligence practices . ### smelters and refiners are recognised choke points in their respective supply chains with substantial influence over the due diligence that is conducted along the supply chain in the sourcing countries . a union list of responsible choke - point actors could therefore provide transparency and certainty to companies in the downstream with a view to carrying out supply chain due diligence practices . consistently with oecd due diligence guidance , choke - point actors should undergo independent third - party audit of their supply chain due diligence practices , also with a view to being included in the list of responsible actors . choke point actors based outside the union should also have a possibility for being included in the list to ensure its global scope .


### in order to ensure the proper implementation of this regulation , implementing powers should be conferred on the commission . the implementing powers relating to the list of responsible smelters and refiners and the list of member state competent authorities should be exercised in accordance with regulation no 182 / 201111 . __________________ 11 regulation no 182 / 2011 of the european parliament and of the council of 16 february 2011 laying down the rules and general principles concerning mechanisms for control by member states of the commission’s exercise of implementing powers . ### in order to amend annex i and annex ii to this regulation , the commission shall be empowered to adopt delegated acts in accordance with article 290 tfeu , following the provisions laid down in this regulation .


### ‘ conflict - affected and high - risk areas’ means areas in a state of armed conflict , fragile post - conflict as well as areas witnessing weak or non - existent governance and security , such as failed states , and widespread and systematic violations of international law , including human rights abuses ; ### ‘ conflict - affected and high - risk areas’ means areas identified by the presence of armed conflict , widespread violence or other risks of harm to people and , for these purposes , it is recognized that : armed conflict may take a variety of forms , such as a conflict of international or non - international character , which may involve two or more states , or may consist of wars of liberation , or insurgencies , civil wars ; and high - - risk areas may include areas of political instability or repression , institutional weakness , insecurity , collapse of civil infrastructure and widespread violence , both of which areas are often characterized by widespread human rights abuses and violations of national or international law ;


### adopt and clearly communicate to suppliers and the public its supply chain policy for the minerals and metals potentially originating from conflict - affected and high - risk areas , ### adopt and clearly communicate to suppliers and the public its supply chain policy for&#160 ; covered resources&#160 ; potentially originating from conflict - affected and high - risk areas ,


### respect the audit principles of independence , competence and accountability as set out in the oecd due diligence guidance . ### respect the audit principles of independence , competence and accountability and any applicable audit scope , criteria and activities , as set out in the oecd due diligence guidance .


### independent third - party audits regarding each of the responsible smelters or refiners in its supply chain carried out in accordance with the scope , objective and principles set out in article 6 of the regulation , ### independent third - party audits carried out in accordance with article 6 of this regulation ; and


### the responsible importer of minerals or metals within the scope of this regulation shall make available to its immediate downstream purchasers all information gained and maintained pursuant to its supply chain due diligence with due regard to business confidentiality and other competitive concerns . ### operators shall make available to their immediate downstream purchasers all information gained and maintained pursuant to its supply chain due diligence with due regard to business confidentiality and other competitive concerns , in accordance with the oecd guidance .


### the commission shall update the information included in the list in a timely manner . the commission shall remove from the list the names of the smelters and refiners that are no longer recognised as responsible importers by member states in accordance with article 14 , or the names of the smelters and refiners in the supply chain of the no longer recognised responsible importers . ### the commission shall update the information included in the list in a timely manner but not less than every six months . the commission shall remove from the list the names of annex ii actors that are no longer recognised as responsible annex ii actors by member states in accordance with article 14 .


### ' the public employment services ' are the organisations of the member states , as part of relevant ministries , public bodies or corporations falling under public law , that are responsible for implementing active labour market policies and providing employment services in the public interest ; ### ' the public employment services ' are the organisations of the member states , as part of relevant ministries , public bodies or corporations falling under public law , that are responsible for implementing active labour market policies and providing employment services in the public interest and in the interest of wider social protection ;


### the ' common it platform ' means the it infrastructure and related platforms set up at european level for the purpose of clearance ; ### the ' common it platform ' means the it infrastructure and related platforms set up , monitored and widely shared at european level for the purpose of clearance ;


### the monitoring and evaluation of eures activity and its employment performance , in co - operation with eures members ; ### the monitoring and evaluation of eures activity using not only economic but also social indicators , and its employment performance , in co - operation with eures members ;


### the national coordination office also organises the implementation at national level of the horizontal support activities provided by the european coordination office as referred to in article 6 , where appropriate in close cooperation with the european coordination office and other national coordination offices . those horizontal support activities are in particular : ### the national coordination office also organises and verifies the implementation at national level of the horizontal support activities provided by the european coordination office as referred to in article 6 , where appropriate in close cooperation with the european coordination office and other national coordination offices . those horizontal support activities are in particular :


### each member state ensures that its national coordination office gets the staff and other resources necessary to carry out its tasks as defined under this regulation . ### each member state ensures that its national coordination office gets the qualified staff and other resources necessary to carry out its tasks as defined under this regulation .


### eures partners designate one or more contact points , such as placement and recruitment offices , call centres , self - service tools and the like , where workers and employers can get support with clearance and / or access to support services in accordance with this regulation . the contact points may also be based on staff exchange programmes , the detachment of liaison officers or involve common placement agencies . ### eures partners designate one or more contact points , such as placement and recruitment offices , call centres , self - service tools , various communication platforms that are accessible to as many users as possible , where workers and employers can get support with clearance and / or access to support services in accordance with this regulation . the contact points may also be based on staff exchange programmes , the detachment of liaison officers or involve common placement agencies .


### to enable the matching of offers of employment with applications for employment each member state shall provide the information referred to in paragraph 1 according to a uniform system . ### to enable the matching of offers of employment with applications for employment each member state shall provide the information referred to in paragraph 1 according to a uniform , shared and transparent system .


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


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


### member states shall ensure that all workers and employers requesting client services from employment services receive or are made aware of basic information on mobility support available at national level which ### member states shall ensure that all workers and employers requesting client services from employment services receive or are made aware of appropriate information on mobility support available at national level which


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


### where necessary , to provide assistance with the uploading of such job applications and on relevant national job search portals and the eures portal ; ### to provide assistance with the uploading of such job applications and on relevant national job search portals and the eures portal ;


### where appropriate , to refer to another eures partner . ### to refer to another eures partner .


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


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


### where necessary , to provide assistance with the registration as an employer on the eures portal ; ### to provide assistance with the registration as an employer on the eures portal ;


### if employers are interested in further assistance and there is a reasonable likelihood of an intra - eu recruitment , the eures partners concerned provide further assistance , consisting of such services as the pre - selection of suitable candidates and assistance with providing translations and / or obtaining clarifications on specific job applications . ### the eures partners provide employers with full assistance and , where there is a reasonable likelihood of an intra - eu recruitment , also with further assistance , consisting of such services as the pre - selection of suitable candidates and assistance with providing translations and / or obtaining clarifications on specific job applications .


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


### a member state shall not limit the access to national labour market measures merely for the reason that a worker seeks that assistance in order to find employment in the territory of another member state . ### a member state may restrict access to its national labour market .


### the commission and the member states monitor labour mobility flows and patterns in the union on the basis of eurostat statistics and the available national data . ### the commission and the member states monitor and publicise labour mobility flows and patterns in the union on the basis of eurostat statistics and the available national data .


### each member state shall , in particular , collect and analyse information on : ### each member state shall , in particular , collect and analyse information , from quoted sources that are made available to the public , on :


### eures activities at national level ; ### eures activities at national level in order to identify new possibilities for political initiatives ;


### all organisations participating in the eures network referred to in article 4 shall share and exchange information on the situation in the member states concerning living and working conditions , administrative procedures and the rules applicable to workers from other member states , thus giving guidance to workers and employers . ### all organisations participating in the eures network referred to in article 4 shall share and exchange information on the situation in the member states concerning living and working conditions , administrative procedures and the rules applicable to workers from other member states , thus giving necessary guidance to workers and employers .


### the delegation of power referred to in articles 8 and 29 shall be conferred on the commission for an indeterminate period of time from the date of entry into force of this regulation or from any other date set by the legislator . ### the delegation of power referred to in articles 8 and 29 shall be conferred on the commission for a period of 2 years from the date of entry into force of this regulation or from any other date set by the legislator . the commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the two - year period . the delegation of power shall be tacitly extended for periods of an identical duration , unless the european parliament or the council opposes such extension not later than three months before the end of each period .


### waste prevention is the most efficient way to improve resource efficiency and to reduce the environmental impact of waste . it is important therefore that member states take appropriate measures to prevent waste generation and monitor and assess progress in the implementation of such measures . in order to ensure a uniform measurement of the overall progress in the implementation of waste prevention measures , common indicators should be established . ### waste prevention is the most efficient way to improve resource efficiency , to reduce the environmental impact of waste and to promote durable , recyclable , reusable high - quality materials . an important aspect of waste prevention is the reduction of hazardous substances in materials . in order to enhance waste prevention , it is important that member states take appropriate measures to prevent waste generation and littering , including the set - up of national prevention targets and the use of adequate economic instruments and awareness campaigns for citizens . member states should monitor and assess progress in the implementation of these measures as well as in the reduction of waste generation , with the aim of decoupling it from economic growth . in order to ensure a uniform measurement of the overall progress made in the implementation of waste prevention measures , common indicators should be established within 18 months from the entry into force of this directive .


### this directive sets long - term objectives for the union’s waste management and gives economic operators and member states a clear direction for the investments needed to attain the objectives of this directive . in developing their national waste management strategies and planning investments in waste management infrastructure , member states should make a sound use of the european structural and investment funds by promoting prevention , re - use and recycling , in line with the waste hierarchy . ### this directive sets long - term objectives for the union ' s waste management and gives economic operators and member states a clear direction for the investments needed to attain the objectives of this directive . in developing their national waste management strategies and planning investments in waste management infrastructure , member states should make a sound use of the european structural and investment funds by promoting first prevention and re - use , and then recycling , in line with the waste hierarchy .


### ' bio - waste ' means biodegradable garden and park waste , food and kitchen waste from households , restaurants , caterers and retail premises , comparable waste from food processing plants and other waste with similar biodegradability properties that is comparable in nature , composition and quantity ; ### ' bio - waste ' means biodegradable garden and park waste , food and kitchen waste from households , restaurants , caterers and retail premises , comparable waste from food processing plants and other waste with similar biodegradability and compostability properties that is similar in nature and composition ;


### - encourage the use of products that are resource efficient , durable , reparable and recyclable ; ### - promote and support the production and the use of products that are resource efficient , durable , reusable , reparable and recyclable ;


### - reduce waste generation in processes related to industrial production , extraction of minerals and construction and demolition , taking into account best available techniques ; ### - reduce waste generation in processes related to industrial production , manufacturing , extraction of minerals and construction and demolition , taking into account best available techniques ;


### member states shall monitor and assess the implementation of the waste prevention measures . for that purpose , they shall use appropriate qualitative or quantitative indicators and targets , notably on the per capita quantity of municipal waste that is disposed of or subject to energy recovery . ### member states shall monitor and assess the implementation of the waste prevention measures . for that purpose , they shall use appropriate qualitative and quantitative indicators and targets , notably on the per capita quantity of municipal waste generated .


### where necessary to comply with paragraph 1 and to facilitate or improve recovery , waste shall be collected separately if technically , environmentally and economically practicable and shall not be mixed with other waste or other material with different properties . ### in article 10 , paragraph 2 is replaced by the following : “2 . in order to comply with paragraph 1 and to facilitate or to improve recovery , waste shall be collected separately and shall not be mixed with other waste or other material with different properties . ”


### ' in order to comply with the objectives of this directive , and move towards a european recycling society with a high level of resource efficiency , member states shall take the necessary measures designed to achieve the following targets : ' ### in paragraph 2 . the introductory wording is replaced by the following : “in order to comply with the objectives of this directive , and move towards a european circular economy with a high level of resource efficiency , member states shall take the necessary measures designed to achieve the following targets : ” '


### recovery of waste . ### in the first paragraph of article 24 point is replaced by the following : recovery of non - hazardous waste .


### persons who work for an organisation or are in contact with it in the context of their work - related activities are often the first to know about threats or harm to the public interest which arise in this context . by ' blowing the whistle ' they play a key role in exposing and preventing breaches of the law and in safeguarding the welfare of society . however , potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation . ### persons who work for an organisation or are in contact with it in the context of their work - related activities are often the first to know about threats or harm to the public interest which arise in this context . by ' blowing the whistle ' they play a key role in exposing and preventing breaches of the law and in safeguarding the welfare of society . however , potential whistle blowers are often discouraged from reporting their concerns or suspicions for fear of retaliation in case they expose irregularities , mismanagement , misuse of funds , maladministration or potential corruption related to the activity of public and private bodies within the union ; they are not truly protected and do not feel protected ; this is why many of them use other means to reveal the wrongdoing or even refrain from acting ;


### at union level , reports by whistleblowers are one upstream component of enforcement of union law : they feed national and union enforcement systems with information leading to effective detection , investigation and prosecution of breaches of union law . ### at union level , reports by whistleblowers and investigative journalists are one upstream component of enforcement of union law : they feed national and union enforcement systems with information leading to effective detection , investigation and prosecution of breaches of union law .


### whistleblower protection currently provided in the european union is fragmented across member states and uneven across policy areas . the consequences of breaches of union law with cross - border dimension uncovered by whistleblowers illustrate how insufficient protection in one member state not only negatively impacts on the functioning of eu policies in that member state but can also spill over into other member states and the union as a whole . ### whistleblower protection currently provided in the european union is fragmented across member states and uneven across policy areas ; moreover , there is a lack of follow - up and proper settlement regarding whistle - blowing cases across member states as well as within the european institutions . the consequences of breaches of union law with cross - border dimension uncovered by whistleblowers illustrate how insufficient protection in one member state or within the european bodies not only negatively impact on the functioning of eu policies in that member state but can also spill over into other member states and the union as a whole .


### accordingly , common minimum standards ensuring effective whistleblower protection should apply in those acts and policy areas where i ) there is a need to strengthen enforcement ; ii ) under - reporting by whistleblowers is a key factor affecting enforcement , and iii ) breaches of union law cause serious harm to the public interest . ### accordingly , common minimum standards ensuring effective whistleblower protection with a global and comprehensive approach , should apply in those acts and with particular emphasis on policy areas where i ) there is a need to strengthen enforcement ; ii ) under - reporting by whistleblowers is a key factor affecting enforcement , and iii ) breaches of union law cause serious harm to the public interest .


### the protection of the financial interests of the union , which relates to the fight against fraud , corruption and any other illegal activity affecting the use of union expenditures , the collection of union revenues and funds or union assets , is a core area in which enforcement of union law needs to be strengthened . the strengthening of the protection of the financial interests of the union also encompasses implementation of the union budget related to expenditures made on the basis of the treaty establishing the european atomic energy community . lack of effective enforcement in the area of the financial interests of the union , including fraud and corruption at national level , causes a decrease of the union revenues and a misuse of eu funds , which can distort public investments and growth and undermine citizens’ trust in eu action . whistleblower protection is necessary to facilitate the detection , prevention and deterrence of relevant fraud and illegal activities . ### the protection of the financial interests of the union , which relates to the fight against fraud , corruption and any other illegal activity affecting the use of union expenditures , the collection of union revenues and funds or union assets , is a core area in which enforcement of union law needs to be strengthened . the strengthening of the protection of the financial interests of the union also encompasses implementation of the union budget related to expenditures made on the basis of the treaty establishing the european atomic energy community . lack of effective enforcement in the area of the financial interests of the union , including fraud and corruption at national level , causes a decrease of the union revenues and a misuse of eu funds , which can distort public investments and growth and undermine citizens’ trust in eu action . investigative journalists also play a crucial role in revealing wrongdoing connected to all these areas ; they represent a very exposed group of professionals , often paying with their jobs , freedom and even with their lives disclosure of massive irregularities and corruption schemes ; therefore , special measures to protect investigative journalists should be included in a horizontal legislative proposal for the protection of whistle - blowers . investigative journalism and whistleblower protection are necessary to facilitate the detection , prevention and deterrence of relevant fraud and illegal activities .


### the protection of the financial interests of the union , which relates to the fight against fraud , corruption and any other illegal activity affecting the use of union expenditures , the collection of union revenues and funds or union assets , is a core area in which enforcement of union law needs to be strengthened . the strengthening of the protection of the financial interests of the union also encompasses implementation of the union budget related to expenditures made on the basis of the treaty establishing the european atomic energy community . lack of effective enforcement in the area of the financial interests of the union , including fraud and corruption at national level , causes a decrease of the union revenues and a misuse of eu funds , which can distort public investments and growth and undermine citizens’ trust in eu action . whistleblower protection is necessary to facilitate the detection , prevention and deterrence of relevant fraud and illegal activities . ### the protection of the financial interests of the union , which relates to the fight against fraud , corruption , the violation of legal obligations , the abuse of power and any other illegal activity affecting the use of union expenditures , the collection of union revenues and funds or union assets , is a core area in which enforcement of union law needs to be strengthened . the strengthening of the protection of the financial interests of the union also encompasses implementation of the union budget related to expenditures made on the basis of the treaty establishing the european atomic energy community . lack of effective enforcement in the area of the financial interests of the union , including fraud and corruption at national level , causes a decrease of the union revenues and a misuse of eu funds , which can distort public investments and growth and undermine citizens’ trust in eu action . whistleblower protection is necessary to facilitate the detection , prevention and deterrence of relevant fraud and illegal activities


### protection should also extend to further categories of natural or legal persons , who , whilst not being ' workers ' within the meaning of article 45 tfeu , can play a key role in exposing breaches of the law and may find themselves in a position of economic vulnerability in the context of their work - related activities . for instance , in areas such as product safety , suppliers are much closer to the source of possible unfair and illicit manufacturing , import or distribution practices of unsafe products ; in the implementation of union funds , consultants providing their services are in a privileged position to draw attention to breaches they witness . such categories of persons , including self - employed persons providing services , freelance , contractors , sub - contractors and suppliers , are typically subject to retaliation in the form of early termination or cancellation of contract of services , licence or permit , loss of business , loss of income , coercion , intimidation or harassment , blacklisting / business boycotting or damage to their reputation . shareholders and persons in managerial bodies , may also suffer retaliation , for instance in financial terms or in the form of intimidation or harassment , blacklisting or damage to their reputation . protection should also be granted to candidates for employment or for providing services to an organisation who acquired the information on breaches of law during the recruitment process or other pre - contractual negotiation stage , and may suffer retaliation for instance in the form of negative employment references or blacklisting / business boycotting . ### protection should also extend to further categories of natural or legal persons , who , whilst not being ' workers ' within the meaning of article 45 tfeu , can play a key role in exposing breaches of the law and may find themselves in a position of economic or other type of vulnerability in the context of their work - related activities . for instance , in areas such as product safety , suppliers are much closer to the source of possible unfair and illicit manufacturing , import or distribution practices of unsafe products ; in the implementation of union funds , consultants providing their services are in a privileged position to draw attention to breaches they witness . such categories of persons , including self - employed persons providing services , freelance , contractors , sub - contractors and suppliers , are typically subject to retaliation in the form of early termination or cancellation of contract of services , licence or permit , loss of business , loss of income , coercion , intimidation or harassment , blacklisting / business boycotting or damage to their reputation . shareholders and persons in managerial bodies , may also suffer retaliation , for instance in financial terms or in the form of intimidation or harassment , blacklisting or damage to their reputation . protection should also be granted to investigative journalists who acquired and published information on corruption schemes , money laundering , fraud , misuse of public money , abuse of office and other irregularities ; the same protection should apply to candidates for employment or for providing services to an organisation who acquired the information on breaches of law during the recruitment process or other pre - contractual negotiation stage , and may suffer retaliation for instance in the form of negative employment references or blacklisting / business boycotting .


### retaliation expresses the close relationship that must exist between the report and the adverse treatment suffered , directly or indirectly , by the reporting person , so that this person can enjoy legal protection . effective protection of reporting persons as a means of enhancing the enforcement of union law requires a broad definition of retaliation , encompassing any act or omission occurring in the work - related context which causes them detriment . ### retaliation expresses the relationship that must exist between the report and the adverse treatment suffered , directly or indirectly , by the reporting person , so that this person can enjoy legal protection . effective protection of reporting persons as a means of enhancing the enforcement of union law requires a broad definition of retaliation , encompassing any act or omission occurring in the work - related context which causes them detriment .


### whistleblowers are , in particular , important sources for investigative journalists . providing effective protection to whistleblowers from retaliation increases the legal certainty of whistleblowers and thereby encourages and facilitates whistleblowing also to the media . in this respect , protection of whistleblowers as journalistic sources is crucial for safeguarding the ‘ watchdog’ role of investigative journalism in democratic societies . ### whistleblowers are , in particular , important sources for investigative journalists . providing effective protection to whistleblowers as well as to investigative journalists from retaliation and any form of harassment increases the legal certainty of whistleblowers and thereby encourages and facilitates whistleblowing also to the media . in this respect , protection of whistleblowers as journalistic sources is crucial for safeguarding the ‘ watchdog’ role of investigative journalism in democratic societies .


### it is for the member states to identify the authorities competent to receive and give appropriate follow up to the reports on breaches falling within the scope of this directive . these may be regulatory or supervisory bodies in the areas concerned , law enforcement agencies , anti - corruption bodies and ombudsmen . the authorities designated as competent shall have the necessary capacities and powers to assess the accuracy of the allegations made in the report and to address the breaches reported , including by launching an investigation , prosecution or action for recovery of funds , or other appropriate remedial action , in accordance with their mandate . ### it is for the member states to identify the authorities competent to receive and give appropriate follow up to the reports on breaches falling within the scope of this directive which also guarantee the highest possible level of independence and impartiality . these may be regulatory or supervisory bodies in the areas concerned , law enforcement agencies , anti - corruption bodies and ombudsmen . the authorities designated as competent shall have the necessary capacities and powers to assess the accuracy of the allegations made in the report and to address the breaches reported , including by launching an investigation , prosecution or action for recovery of funds , or other appropriate remedial action , in accordance with their mandate .


### it should be clear that , in the case of private legal entities which do not provide for internal reporting channels , reporting persons should be able to report directly externally to the competent authorities and such persons should enjoy the protection against retaliation provided by this directive . ### it should be clear that , in the case of private legal entities which do not provide for internal reporting channels , reporting persons should be guaranteed the right to report directly externally to the competent authorities and such persons should enjoy the protection against retaliation provided by this directive . .


### provided the confidentiality of the identity of the reporting person is ensured , it is up to each individual private and public legal entity to define the kind of reporting channels to set up , such as in person , by post , by physical complaint box , by telephone hotline or through an online platform . however , reporting channels should not be limited to those amongst the tools , such as in - person reporting and complaint box , which do not guarantee confidentiality of the identity of the reporting person . ### provided the confidentiality of the identity of the reporting person is ensured , it is up to each individual private and public legal entity to define the kind of reporting channels to set up , such as in person , by post , by physical complaint box , by telephone hotline or through an online platform . however , reporting channels should not be limited to those amongst the tools , such as in - person reporting and complaint box , which do not guarantee confidentiality of the identity of the reporting person ; anonymous reporting should be taken into consideration and protection of initially anonymous whistle - blowers should be put in place , in cases where such protection is required .


### the most appropriate persons or departments within a private legal entity to be designated as competent to receive and follow up on reports depend on the structure of the entity , but , in any case , their function should ensure absence of conflict of interest and independence . in smaller entities , this function could be a dual function held by a company officer well placed to report directly to the organisational head , such as a chief compliance or human resources officer , a legal or privacy officer , a chief financial officer , a chief audit executive or a member of the board . ### the most appropriate persons or departments within a private legal entity to be designated as competent to receive and follow up on reports depend on the structure of the entity , but , in any case , their function should ensure absence of conflict of interest and independence . for these subjects , a civil liability regime should be provided in case of will full misconduct or gross negligence . in smaller entities , this function could be a dual function held by a company officer well placed to report directly to the organisational head , such as a chief compliance or human resources officer , a legal or privacy officer , a chief financial officer , a chief audit executive or a member of the board .


### member states should ensure the adequate record - keeping of all reports of infringement and that every report is retrievable within the competent authority and that information received through reports could be used as evidence in enforcement actions where appropriate . ### member states should ensure the adequate record - keeping of all reports of infringement and that every report is retrievable within the competent authority and that information received through reports could be used as evidence in enforcement actions where appropriate , respecting , where possible , the privacy of the reporter .


### this directive introduces minimum standards and member states should have the power to introduce or maintain more favourable provisions to the reporting person , provided that such provisions do not interfere with the measures for the protection of concerned persons . ### this directive introduces minimum standards and member states should have the power to introduce or maintain more favourable provisions to the reporting person , provided that such provisions do not interfere with the measures for the protection of concerned persons . moreover , the member states can set up a reward system that can offer a fair compensation in the event that the report involves the prevention of considerable pecuniary damage or a recovery of significant sums by the european union


### member states shall ensure that legal entities in the private and in the public sector establish internal channels and procedures for reporting and following up on reports , following consultations with social partners , if appropriate . ### member states shall ensure that legal entities in the private and in the public sector establish internal channels and procedures for reporting and following up on reports , and protecting reporting persons , following consultations with social partners , if appropriate .


### a person publicly disclosing information on breaches falling within the scope of this directive shall qualify for protection under this directive where : ### a person publicly disclosing information on breaches falling within the scope of this directive , including investigative journalists , shall qualify for protection under this directive where :


### reporting persons shall have access to effective assistance from competent authorities before any relevant authority involved in their protection against retaliation , including , where provided for under national law , certification of the fact that they qualify for protection under this directive . ### reporting persons shall have access to effective assistance from competent authorities before any relevant authority involved in their protection against retaliation , including certification of the fact that they qualify for protection under this directive .


### in addition to providing legal aid to reporting persons in criminal and in cross - border civil proceedings in accordance with directive 2016 / 1919 and directive 2008 / 52 / ec of the european parliament and of the council63 , and in accordance with national law , member states may provide for further measures of legal and financial assistance and support for reporting persons in the framework of legal proceedings . _________________ 63 directive 2008 / 52 / ec of the european parliament and of the council of 21 may 2008 on certain aspects of mediation in civil and commercial matters . ### in addition to providing legal aid to reporting persons in criminal and in cross - border civil proceedings in accordance with directive 2016 / 1919 and directive 2008 / 52 / ec of the european parliament and of the council63 , member states shall provide for further measures of legal and financial assistance and support for reporting persons in the framework of legal proceedings . _________________ 63 directive 2008 / 52 / ec of the european parliament and of the council of 21 may 2008 on certain aspects of mediation in civil and commercial matters .


### bring vexatious proceedings against reporting persons ; ### bring vexatious proceedings against reporting persons or investigative journalists revealing wrongdoing ;


### this regulation shall enter into force on the day following that of its publication in the official journal of the european union . ### this regulation shall enter into force , following the adoption of the commission services reports concerning the countries referred to in point , on the day following that of its publication in the official journal of the european union .


### member states shall apply the criteria for determining environmentally sustainable economic activities set out in article 3 for the purposes of any measures setting out requirements on market actors in respect of financial products or corporate bonds that are marketed as ' environmentally sustainable ' . ### member states shall apply the criteria for determining environmentally or&#160 ; socially&#160 ; sustainable economic activities set out in article 3 for the purposes of any measures setting out requirements on market actors in respect of financial products or corporate bonds that are marketed as ' environmentally sustainable ' or ' socially sustainable ' .


### although the majority of marine litter originates from land - based activities , the shipping industry , including the fishing and recreational sectors , is also an important contributor , with discharges of garbage , including plastic and derelict fishing gear , going directly into the sea . ### although the majority of marine litter originates from land - based activities , the shipping industry is also a contributor , with discharges of garbage , including plastic and derelict fishing gear , going directly into the sea .


### to address the problem of marine litter effectively , it is fundamental to provide the right level of incentives for the delivery of waste to port reception facilities , in particular garbage . this can be achieved through a cost recovery system , which requires the application of an indirect fee , which is due irrespective of the delivery of waste and which should give a right of delivery of the waste without any additional direct charges . the fishing and recreational sector , given their contribution to the occurrence of marine litter , should also be included in this system . ### to address the problem of marine litter effectively , it is fundamental to provide the right level of incentives for the delivery of waste to port reception facilities , in particular garbage . this can be achieved through a cost recovery system , which requires the application of an indirect fee , which is due irrespective of the delivery of waste and which should give a right of delivery of the waste without any additional direct charges . the recreational sector , given its contribution to the occurrence of marine litter , should also be included in this system .


### ‘ scheduled traffic’ means traffic based on a published or planned list of times of departures and arrivals between identified ports or recurrent crossings that constitute a recognised schedule ; ### ‘ scheduled traffic’ means traffic based on a published or planned list of times of departures and arrivals between two identified ports or recurrent crossings that constitute a recognised schedule ; the ship ' s schedule should be set in advance and remain stable over at least 4 months ;


### the operator , agent or master of a ship , falling within the scope of directive 2002 / 59 / ec , shall before departure , electronically report the information from the waste receipt in the part of the information , monitoring and enforcement system referred to in article 14 of this directive , in accordance with directive 2010 / 65 / eu and directive 2002 / 59 / ec . ### within 4 working days from the waste collection , the operator , agent or master of a ship , falling within the scope of directive 2002 / 59 / ec , shall electronically report the information from the waste receipt in the part of the information , monitoring and enforcement system referred to in article 14 of this directive , in accordance with directive 2010 / 65 / eu and directive 2002 / 59 / ec .


### this article applies if an economic operator affected by an administrative decision has submitted the decision to the internal market problem solving network and , during the solvit procedure , the home centre asks the commission to give an opinion to assist in solving the case . ### this article applies if an economic operator affected by an administrative decision has submitted the decision to the internal market problem solving network and , during the solvit procedure , the home centre , the lead centre or the economic operator asks the commission to give an opinion to assist in solving the case , after the economic operator affected has been informed by solvit whether or not the case falls within its remit .


### guarantee the capability of transmission and distribution networks to transmit electricity produced from renewable energy sources or high - efficiency cogeneration with minimum possible curtailment or redispatching . that shall not prevent network planning from taking into account limited curtailment or redispatching where this is shown to be more economically efficient and does not exceed 5 % of installed capacities using renewable energy sources or high - efficiency cogeneration in their area ; ### guarantee the capability of transmission and distribution networks to transmit electricity produced from renewable energy sources or high - efficiency cogeneration with minimum possible curtailment or redispatching . that shall not prevent network planning&#160 ; by distribution system operator from taking into account limited curtailment or redispatching where it can demonstrate in a transparent way that it is more economically efficient and does not exceed 5 % of installed capacities using renewable energy sources or high - efficiency cogeneration at the connection point . such decision should result from a voluntary agreement between the distribution system operator and the generator ;


### member states shall take results of the risk analysis into account when planning their operations and activities at the external borders as well as their activities with regard to return . ### member states shall take results of the risk analysis into account when planning their operations and activities at the external borders as well as their activities with regard to return . an operational engagement of the agency shall require a prior assessment , drawing on a broad range of sources , to identify if there are risks of fundamental rights violations or deficiencies in relevant civil and criminal laws and procedures that would make the cooperation incompatible with legal obligations , in particular to ensure protection from refoulement and the right to an effective remedy .


### monitor the measures taken by the member state with regard to a situation requiring urgent action at the external borders as referred to in article 18 ; ### monitor the measures taken by the member state with regard to a situation requiring urgent action at the external borders


### a reporting and evaluation scheme containing benchmarks for the evaluation report and final date of submission of the final evaluation report ; ### a reporting and evaluation scheme containing benchmarks for the evaluation report , including the protection of fundamental rights , and final date of submission of the final evaluation report


### suspension or termination of joint operations and rapid border interventions ### suspension or termination of operations


### the executive director shall withdraw the financing of a joint operation or a rapid border intervention , or suspend or terminate , in whole or in part , a joint operation or rapid border intervention if he or she considers that there are violations of fundamental rights or international protection obligations that are of a serious nature or are likely to persist . ### the executive director shall withdraw the financing of a joint operation , a rapid border intervention , a pilot project , migration management support teams , return operation , return intervention or working arrangement or suspend or terminate , in whole or in part , a joint operation or rapid border intervention , a pilot project , migration management support teams , return operation , return intervention or working arrangement if he or she considers that there are violations of fundamental rights or international protection obligations that are of a serious nature or are likely to persist . based on recommendations by the fundamental rights officer , after consultation with the consultative forum and other relevant actors , the executive director shall adopt criteria for withdrawing the financing , the suspension or the termination of an activity by the agency . the fundamental rights officer may recommend the withdrawing , the financing , and the suspension of the termination of an activity .


### evaluation of joint operations and rapid border interventions ### evaluation of operations


### to prepare each year the consolidated annual activity report on the agency’s activities and submit it to the management board ; ### to prepare each year the consolidated annual activity report on the agency ' s activities and submit it to the management board , the commission , the council and the european parliament ;