### a permanent exchange of information on intergovernmental agreements at union level should allow to develop best practices . on the basis of those best practices the commission should recommend standard clauses for the use in intergovernmental agreements between member states and third countries . the use of these non - binding standard clauses should exclude conflicts of intergovernmental agreements with union law . ### a permanent exchange of information on intergovernmental agreements at union level should allow to develop best practices . on the basis of those best practices the commission should develop models for the use in intergovernmental agreements between member states and third countries . the use of these non - binding models should exclude conflicts of intergovernmental agreements with union law .


### a permanent exchange of information on intergovernmental agreements at union level should allow to develop best practices . on the basis of those best practices the commission should recommend standard clauses for the use in intergovernmental agreements between member states and third countries . the use of these non - binding standard clauses should exclude conflicts of intergovernmental agreements with union law . ### a permanent exchange of information on intergovernmental agreements at union level should allow to develop best practices . on the basis of those best practices the commission , in cooperation with the eeas as regards eu external policies , should recommend standard clauses for the use in intergovernmental agreements between member states and third countries . the use of these non - binding standard clauses should exclude conflicts of intergovernmental agreements with union law or with international agreements of the union . the commission should also suggest non - binding standard clauses in reference to eu policies such as the respect of human rights , democracy , good governance , the rule of law and social dialogues including corporate social responsibility , climate change , the protection of the environment , energy efficiency , and renewable energies .


### ' intergovernmental agreements ' means any legally binding agreements between member states and third countries which are likely to have an impact on the operation or the functioning of the internal market for energy or on the security of energy supply in the union ; ### ' intergovernmental agreements ' means any legally binding agreements between member states and third countries which have an impact on the operation or the functioning of the internal market for energy or on the security of energy supply in the union ;


### member states shall submit all existing and provisionally applied intergovernmental agreements between them and third countries in their entirety , including their annexes and other texts they refer to explicitly and all amendments thereto to the commission at the latest three months after the entry into force of this decision . the commission shall make the received documents accessible in electronic form to all other member states . existing or provisionally applied intergovernmental agreements which have already been communicated in accordance with regulation no 994 / 2010 to the commission at the date of entry into force of this decision , which are fulfilling the requirements of this paragraph , shall be considered as communicated for the purposes of this decision . ### member states shall submit to the commission at the latest four months after the entry into force of this decision all existing and provisionally applied intergovernmental agreements between them and third countries in their entirety , including their annexes and other texts they refer to explicitly and all amendments thereto . the commission shall make the received documents , except confidential parts , accessible in electronic form to all other member states . within 12 months after the reception of the respective intergovernmental agreements , the commission , in cooperation with the eeas regarding eu external policies , shall evaluate the agreements communicated and inform the concerned member states about possible incompatibilities of their agreements with eu law and with international agreements of the union . existing or provisionally applied intergovernmental agreements which have already been communicated in accordance with regulation no 994 / 2010 to the commission at the date of entry into force of this decision , which are fulfilling the requirements of this paragraph , shall be considered as communicated for the purposes of this decision .


### when a member state intends to enter into negotiations with a third country in order to amend an existing intergovernmental agreement or to conclude a new intergovernmental agreement , the member state shall inform the commission in writing of its intention at the earliest possible moment before the envisaged opening of the negotiations . the information provided to the commission shall include the relevant documentation , an indication of the provisions to be addressed in the negotiations , the objectives of the negotiations and other relevant information . in case of amendments to an existing agreement , the provisions that are to be renegotiated shall be indicated in the information provided to the commission . the commission shall make the received information accessible to all member states in electronic form . the member state concerned shall keep the commission informed regularly of the ongoing negotiations . on request of the commission or the member state concerned , the commission may participate as an observer in the negotiations . ### when the negotiations with a third country in order to amend an existing intergovernmental agreement have been started or to conclude a new intergovernmental agreement , the member state shall inform the commission in writing the objectives of the negotiations , the provisions to be addressed in the negotiations and other relevant information . in case of amendments to an existing agreement , the provisions that are to be renegotiated shall be indicated in the information provided to the commission . the member state concerned shall keep the commission informed regularly of the ongoing negotiations . on request of the member state concerned , the commission may participate as an observer in the negotiations .


### when a member state intends to enter into negotiations with a third country in order to amend an existing intergovernmental agreement or to conclude a new intergovernmental agreement , the member state shall inform the commission in writing of its intention at the earliest possible moment before the envisaged opening of the negotiations . the information provided to the commission shall include the relevant documentation , an indication of the provisions to be addressed in the negotiations , the objectives of the negotiations and other relevant information . in case of amendments to an existing agreement , the provisions that are to be renegotiated shall be indicated in the information provided to the commission . the commission shall make the received information accessible to all member states in electronic form . the member state concerned shall keep the commission informed regularly of the ongoing negotiations . on request of the commission or the member state concerned , the commission may participate as an observer in the negotiations . ### when a member state intends to enter into negotiations with a third country in order to amend an existing intergovernmental agreement or to conclude a new intergovernmental agreement , the member state shall inform the commission in writing of its intention at the earliest possible moment before the envisaged opening of the negotiations . the information provided to the commission shall include the relevant documentation , an indication of the provisions to be addressed in the negotiations , the objectives of the negotiations and other relevant information . in case of amendments to an existing agreement , the provisions that are to be renegotiated shall be indicated in the information provided to the commission . the member state concerned shall keep the commission informed regularly of the ongoing negotiations . on request of the commission or the member state concerned , the commission may participate , following a written approval by the member state in question , as an observer in the negotiations .


### upon ratification of an intergovernmental agreement or of an amendment to an intergovernmental agreement , the member state concerned shall submit the agreement or the amendment of the agreement , including their annexes and other texts these agreements or amendments refer to explicitly , to the commission which shall make the received documents , with the exception of confidential parts identified according to article 7 , accessible to all other member states in electronic form . ### upon ratification of an intergovernmental agreement or of an amendment to an intergovernmental agreement , the member state concerned shall submit to the commission the agreement or the amendment of the agreement , including their annexes and other texts these agreements or amendments refer to explicitly insofar as these other texts contain elements which have an operational impact on the functioning of the internal energy market or the security of energy supply . member states may make available summaries of the information submitted . according to the instructions of the member state concerned , the commission shall make the received documents , with the exception of confidential parts identified according to article 7 , accessible to all other member states in electronic form .


### the commission may on its own initiative until four weeks after it has been informed of the closure of the negotiations at the latest or on request from the member state which has negotiated the intergovernmental agreement , assess the compatibility of the negotiated agreement with union law before the agreement has been signed . in case the commission or the member state concerned ask for such an ex - ante assessment of the negotiated intergovernmental agreement with union law , the negotiated but not yet signed draft intergovernmental agreement shall be submitted to the commission for examination . the member state concerned shall refrain from signing the agreement for a period of four months following the submission of the draft intergovernmental agreement . in agreement with the member state concerned , the examination period might be prolonged . when a compatibility control has been requested , in the absence of an opinion by the commission within the examination period , the commission shall be deemed not to have raised objections . ### as early as possible and no later than four weeks after closure of the negotiations , the member state concerned shall inform the commission of the closure of the negotiations and shall submit the negotiated but not yet signed draft intergovernmental agreement , including its&#160 ; annexes and other texts it refers to explicitly , &#160 ; to the commission for examination . the commission shall inform that member state , within two months of being informed of the closure of the negotiations , of any doubts about the compatibility of the negotiated agreement , and its annexes and other texts it refers to explicitly , with union law , in particular with eu competition law and eu internal energy market legislation , or with international agreements of the union . the member state concerned shall refrain from signing the agreement for a period of two months following the submission of the intergovernmental agreement . in the absence of a response from the commission within that period , the commission shall be deemed not to have raised objections . the member state shall postpone the signing of an intergovernmental agreement for another two months if it has received a response from the commission that the negotiated but not yet signed agreement , is not compatible with union law or international agreements of the union . within those two months the commission shall issue a legal opinion . 2 . where the legal opinion identifies incompatibility between the negotiated agreement and the union law or international agreements of the union , the commission shall specify that incompatibility and shall make recommendations on how to eliminate the incompatibility . 3 . member states shall take due account of the commission ' s recommendations and , if necessary , renegotiate the agreement . if the recommendations are not taken into account and serious doubts persist about the compatibility of the signed intergovernmental agreement with union law or international agreements of the union , the commission shall consider corrective measures to rectify the situation .


### on the basis of best practice , develop standard clauses the use of which would ensure full compliance of future intergovernmental agreements with union energy legislation . ### on the basis of best practice , develop non - binding models the use of which would ensure full compliance of future intergovernmental agreements with union energy legislation .


### review ### reporting and review


### four years after its entry into force , the commission shall submit a report on the application of this decision to the european parliament , the council and the european economic and social committee . ### the commission shall submit a report on the application of this decision to the european parliament , the council and the european economic and social committee annually . the report shall cover the information received according to article 3 .


### the report shall in particular assess whether this decision provides for a sufficient framework in order to ensure full compliance of intergovernmental agreements with union law and a high level of coordination between member states with regard to intergovernmental agreements . ### the commission should also provide the european parliament with a comprehensive evaluation report within four years of the entering into force of this decision . the evaluation report shall in particular assess whether this decision provides for a sufficient framework in order to ensure full compliance of intergovernmental agreements with union law and a high level of coordination between member states with regard to intergovernmental agreements .


### ' aromatised wine products ' : means products obtained from products of the wine sector as referred to in regulation no [ xxxx / 20xx . com 799 final aligned scmo ] , and which have been flavoured . they are classified as follows : ### &#8220 ; aromatised wine products&#8221 ; : means products obtained from products of the wine sector as referred to in regulation no [ xxxx / 20xx . com 799 final aligned scmo ] , and which have been flavoured in accordance with the requirements laid down in annex i . they are classified as follows :


### to which no alcohol has been added ; ### to which no alcohol has been added , except where annex ii provides otherwise ;


### the sales denominations for aromatised wine products as provided for in annex ii shall be used in the union . those denominations may be used only for the marketing of aromatised wine products which comply with the requirements laid down in that annex for the corresponding sales denomination . ### only the sales denominations for aromatised wine products that are provided for in annex ii shall be used in the union in respect of those products . those denominations may be used only for the marketing of aromatised wine products which comply with the requirements laid down in that annex for the corresponding sales denomination .


### an alcoholic beverage not fulfilling the requirements laid down in this regulation shall not be described , presented or labelled by associating words or phrases such as ' like ' , ' type ' , ' style ' , ' made ' , ' flavour ' or any other term similar to any of the sales denominations established in this regulation . ### an alcoholic beverage not fulfilling the requirements laid down in this regulation shall not be described , presented or labelled by associating words or phrases such as ' like ' , ' type ' , ' style ' , ' made ' , ' flavour ' or any other similar terms , or graphic components that are liable to mislead the consumer .


### the terms ‘ semi - sweet’ and ‘ sweet’ may be replaced by an indication of the sugar content , expressed in grams of invert sugar per litre . ### the terms ‘ semi - sweet’ and ‘ sweet’ may be accompanied by an indication of the sugar content , expressed in grams of invert sugar per litre .


### sales denominations and additional particulars provided for in this regulation shall , where expressed in words , appear at least in one or more of the official languages of the union . ### sales denominations and additional particulars shall appear in a language easily understood by the consumers of the member states where a wine product is marketed .


### for the purposes of this chapter , ' geographical indication ' means an indication referring to a region , a specific place or a country , used to describe an aromatised wine product where a given quality , reputation or other characteristics of that product is essentially attributable to its geographical origin . ### for the purposes of this chapter , ' geographical indication ' means an indication referring to a region , a specific place or a country , used to describe an aromatised wine product where the wine products come from the union and where a given quality , reputation or other characteristics of that wine product is essentially attributable to its geographical origin .


### any other false or misleading indication as to the provenance , origin , nature or essential qualities of the product , on the inner or outer packaging , advertising material or documents relating to the wine product concerned , and the packing of the product in a container liable to convey a false impression as to its origin ; ### any other false or misleading indication as to the provenance , origin , composition , wine and / or alcohol content , production method or essential qualities of the product , on the inner or outer packaging , advertising material or documents relating to the wine product concerned , and the packing of the product in a container liable to convey a false impression as to its origin ;


### in order to ensure product quality and traceability , the commission may , by means of delegated acts , provide for the conditions under which product specifications may include additional requirements as referred to in article 11 . ### in order to ensure product quality and traceability , the commission shall be empowered to adopt delegated acts , in accordance with article 35 : concerning the information to be provided in the product specification with regard to the link between the geographical area and the final product ; laying down the conditions under which product specifications may include additional requirements as referred to in article 11 .


### in order to ensure the efficiency of the checks provided for in this chapter , the commission may , by means of delegated acts , adopt the necessary measures regarding the notification of operators to the competent authorities . ### in order to ensure the efficiency of the checks provided for in this chapter , the commission shall be empowered to adopt delegated acts , in accordance with article 35 , regarding the notification of operators to the competent authorities , as well as regarding checks and verification to be carried out by the member states , including testing .


### the delegation of power referred to in this regulation shall be conferred on the commission for an indeterminate period of time . ### the power to adopt delegated acts referred to in articles 9 and 29 shall be conferred on the commission for a period of five years from . . . * . ________________ * oj : please insert the date of entry into force of this regulation .


### aromatised wine : aromatized wine to which no alcohol has been added . ### aromatised wine : aromatized wine with or without the addition of alcohol .


### – which has a sugar content expressed in terms of invert sugar of more than 200 grams and a minimum egg yolk content of 10 grams per litre of finished product . ### – which has a sugar content expressed in terms of invert sugar of more than 200 grams .


### the description ‘ sangria’ must be accompanied by the words ‘ produced in …’ followed by the name of the member state of production or of a more restricted region except where the product is produced in spain or portugal . ### when the drink is manufactured in a member state other than spain or portugal , the word ‘ sangria’ may be used in addition to the sales denomination ‘ aromatised wine - based drink’ , which must be accompanied by the words ‘ produced in …’ followed by the name of the member state of production or of a more restricted region .


### the description ‘ clarea’ must be accompanied by the words ‘ produced in …’ followed by the name of the member state of production or of a more restricted region except where the product is produced in spain . ### when the drink is manufactured in a member state other than spain , the word ‘ clarea’ may be used in addition to the sales denomination ‘ aromatised wine - based drink’ . the word ' clarea ' must be accompanied by the words ‘ produced in …’ followed by the name of the member state of production or of a more restricted region .


### the description ‘ sangria’ may replace the description ‘ aromatised wine - based drink’ only where the drink is manufactured in spain or portugal . ### the word ‘ sangria’ may replace the sales denomination ‘ aromatised wine - based drink’ only where the drink is manufactured in spain or portugal .


### the description ‘ clarea’ may replace the description ‘ aromatised wine - based drink’ only where the drink is manufactured in spain . ### the word ‘ clarea’ may replace the sales denomination ‘ aromatised wine - based drink’ only where the drink is manufactured in spain .


### reporting co2 emissions from maritime transport ### reporting greenhouse gas emissions from maritime transport


### the commission shall be empowered to adopt a delegated act in accordance with article 29 of this regulation to specify the requirements for the monitoring and reporting of co2 emissions from maritime transport relating to marine vessels calling at member states ' seaports . the monitoring and reporting requirements adopted shall be consistent with requirements agreed at the unfccc and , to the extent possible , with requirements applied to vessels in the context of the imo or through union legislation addressing ghg emissions from maritime transport . to the extent possible , monitoring and reporting requirements shall minimise member states ' workload including through the use of centralised data collection and maintenance . ### upon the adoption of any union legislation addressing greenhouse gas emissions from maritime transport , member states shall determine and report to the commission the co2 emissions from maritime transport pursuant to the reporting provisions included in such union legislation .


### member states , and the commission on behalf of the union , shall each devise and implement a low - carbon development strategy to contribute to : ### member states , and the commission on behalf of the union , shall report on devising a low - carbon development strategy in accordance with any reporting provisions agreed internationally in the context of the unfccc process , to contribute to :


### the transparent and accurate monitoring of the actual and projected progress made by member states , including the contribution made by union measures , in fulfilling the union ' s and the member states ' commitments under the unfccc to limit or reduce anthropogenic greenhouse gas emissions ; ### the transparent and accurate monitoring of the actual and projected progress made by member states , including the contribution made by union measures , in fulfilling the union ' s and the member states ' long - term commitments under the unfccc to limit or reduce anthropogenic greenhouse gas emissions ;


### member states shall submit to the commission their low - carbon development strategy one year after the entry into force of this regulation or in accordance with any timetable agreed internationally in the context of the unfccc process . ### member states shall report to the commission on their low - carbon development strategy in accordance with any timetable agreed internationally in the context of the unfccc process .


### member states shall establish , operate and seek to continuously improve national inventory systems to estimate anthropogenic emissions by sources and removals by sinks of greenhouse gases listed in annex i to this regulation and to ensure the timeliness , transparency , accuracy , consistency , comparability and completeness of their greenhouse gas inventories . ### member states shall establish , operate and seek to continuously improve national inventory systems in accordance with unfccc requirements on national systems to estimate anthropogenic emissions by sources and removals by sinks of greenhouse gases listed in annex i to this regulation and to ensure the timeliness , transparency , accuracy , consistency , comparability and completeness of their greenhouse gas inventories .


### make use of the reporting systems established under article 6 of regulation no 842 / 2006 to improve the estimation of fluorinated gases in the greenhouse gas inventories ; ### make use of the reporting systems established under article 6 of regulation no 842 / 2006 to improve the estimation of fluorinated gases in the greenhouse gas inventories , where relevant ;


### a description of any changes to their national inventory system ; ### a description of changes to their national inventory system ;


### a description of any changes to the national registry ; ### a description of changes to the national registry ;


### member states shall submit to the unfccc secretariat each year by 15 april national inventories containing information identical to that submitted to the commission in accordance with paragraph 2 of this article . ### member states shall submit to the unfccc secretariat each year by 15 april national inventories containing information submitted to the commission in accordance with paragraph 2 of this article .


### the commission shall perform an initial check of the data submitted by member states under article 7 of this regulation for completeness and potential problems . it shall send the results to member states within 6 weeks from the submission deadline . member states shall respond to any questions raised by the initial check by 15 march , together with the final inventory submission for the year x - 2 . ### the commission shall perform an initial check of the data submitted by member states under article 7 of this regulation for completeness and potential problems . it shall send the results to member states within 6 weeks from the submission deadline . member states shall respond to any relevant questions raised by the initial check by 15 march , together with the final inventory submission for the year x - 2 .


### where a member state does not respond to the questions raised by the commission or does not submit complete inventory estimates required to compile the union inventory by 15 march , the commission shall prepare estimates to be used instead of the relevant estimates in the member state ' s inventory . the commission shall use , for this purpose , methods consistent with the guidelines applicable for drafting the national greenhouse gas inventories . ### where a member state does not submit complete inventory estimates required to compile the union inventory by 15 march , the commission shall prepare estimates to assist the member state concerned in completing its inventory estimates . the commission shall use , for this purpose , the guidelines applicable for drafting the national greenhouse gas inventories .


### they shall aim to ensure the timeliness , transparency , accuracy , consistency , comparability and completeness of the information reported on policies and measures and projections of anthropogenic greenhouse gas emissions by sources and removals by sinks , as referred to in articles 14 and 15 of this regulation , including the use and application of data , methods and models , and the implementation of quality assurance and quality control activities and sensitivity analysis . ### they shall aim to ensure the timeliness , transparency , accuracy , consistency , comparability and completeness of the information reported on policies and measures and projections of anthropogenic greenhouse gas emissions by sources and removals by sinks , as referred to in articles 14 and 15 of this regulation , including , where relevant , the use and application of data , methods and models , and the implementation of quality assurance and quality control activities and sensitivity analysis .


### member states shall make available to the public , in electronic form , any assessment of the costs and effects of national policies and measures , and any information on the implementation of union policies and measures that limit or reduce greenhouse gas emissions by sources or enhance removals by sinks along with any technical reports that underpin these assessments . these should include descriptions of the models and methodological approaches used , definitions and underlying assumptions . ### member states shall make available to the public , in electronic form , the national policies and measures , and information on the implementation of union policies and measures , that limit or reduce greenhouse gas emissions by sources or enhance removals by sinks .


### where a member state does not submit complete projection estimates by 15 march each year , the commission may prepare estimates as required to compile union projections . ### member states shall report the most up - to - date projections available . where a member state does not submit a projection or where the projections are not in line with paragraph 1 by 15 march every two years , the commission may prepare estimates as required to compile union projections .


### member states shall report to the commission by 15 march each year , information on their implemented or planned actions to adapt to climate change , in particular , on national or regional adaptation strategies and on adaptation measures . this information shall include the budget allocation by policy sector and , for each adaptation measure , the main objective , the type of instrument , the status of implementation and the climate - change impact category . ### member states shall report to the commission , by 15 march every two years , information on their implemented or planned actions to adapt to climate change , in particular , on national or regional adaptation strategies and on adaptation measures . this information may include the budget allocation by policy sector and , for each adaptation measure , the main objective , the type of instrument , the status of implementation and the climate - change impact category .


### member states shall , based on the best data available , report to the commission by 15 march each year : ### member states shall cooperate with the commission in order to allow reporting by the union on financial and technology support provided to developing countries , giving information , if available , on :


### information on financial support committed and disbursed to developing countries under the unfccc for the year x - 1 , on financial support committed for the year x and on the planned provision of support . the information reported shall include : ### financial support to developing countries under the unfccc .


### starting with the data reported for the year 2013 , the commission shall conduct an annual expert review of national inventory data submitted by member states pursuant to article 7 of this regulation with a view to monitoring member states ' achievement of their greenhouse gas emission reduction or limitation pursuant to article 3 of decision no 406 / 2009 / ec , and any other greenhouse gas emission reduction or limitation targets set out in union legislation . ### starting with the data reported for the year 2013 , the commission shall conduct an intermediate and a final expert review of national inventory data submitted by member states pursuant to article 7 of this regulation with a view to monitoring member states ' progress towards the achievement of their greenhouse gas emission reduction or limitation pursuant to article 3 of decision no 406 / 2009 / ec , and any other greenhouse gas emission reduction or limitation targets set out in union legislation .


### starting with the data reported for the year 2013 , the commission shall conduct an annual expert review of national inventory data submitted by member states pursuant to article 7 of this regulation with a view to monitoring member states ' achievement of their greenhouse gas emission reduction or limitation pursuant to article 3 of decision no 406 / 2009 / ec , and any other greenhouse gas emission reduction or limitation targets set out in union legislation . ### starting with the data reported for the year 2013 , the commission shall conduct an annual expert review of national inventory data submitted by member states pursuant to article 7 of this regulation with a view to monitoring member states ' achievement of their greenhouse gas emission reduction or limitation pursuant to article 3 of decision no 406 / 2009 / ec , and any other greenhouse gas emission reduction or limitation targets set out in union legislation . member states shall participate fully in this process .


### the commission shall biennially assess aviation ' s overall impact on the global climate including through non - co2 emissions , such as from nitrogen oxides , and effects , such as cirrus cloud enhancement , based on the emission data provided by member states pursuant to article 7 of this regulation , and improve this quantification by reference to scientific advancements and air traffic data , as appropriate . ### the commission shall biennially assess aviation ' s overall impact on the global climate including through co2 emissions , such as from nitrogen oxides , and effects , such as cirrus cloud enhancement , based on the emission data provided by member states pursuant to article 7 of this regulation , and improve this quantification by reference to scientific advancements and air traffic data , as appropriate .


### article 11 shall not apply to the regions of the union referred to in article 349 of the treaty , hereinafter referred to as ' outermost regions ' and to the direct payments granted in the smaller aegean islands in accordance with regulation no 1405 / 2006 . ### articles 10 and 11 shall not apply to the regions of the union referred to in article 349 of the treaty , hereinafter referred to as ' outermost regions ' and to the direct payments granted in the smaller aegean islands in accordance with regulation no 1405 / 2006 .


### farmers wishing to participate in the small farmers scheme shall submit an application by 15 october 2014 . ### farmers wishing to participate in the small farmers scheme shall submit an application by a date to be fixed by member states but not later than by : 15 october 2014 with effect from 2014 , or 2 . 15 october 2015 with the effect from 2015 . the date fixed by member states cannot , however be earlier than the last day for submission of an application to the basic payment scheme .


### the commission shall , by means of implementing acts , adopt the measures which are both necessary and justifiable in an emergency , in order to resolve specific problems . such measures may derogate from provisions of this regulation , but only to the extent that , and for such a period , as is strictly necessary . those implementing acts shall be adopted in accordance with the examination procedure referred to in article&#160 ; 56 . ### the commission shall , by means of implementing acts , adopt the measures which are both necessary and justifiable in an emergency or natural disaster affecting agricultural production and farmers , in order to resolve specific problems . such measures may derogate from provisions of this regulation , but only to the extent that , and for such a period , as is strictly necessary . those implementing acts shall be adopted in accordance with the examination procedure referred to in article&#160 ; 56 .


### it has been classified by the world bank as a high - income or an upper - middle income country during three consecutive years immediately preceding the update of the list of beneficiary countries ; ### it has been classified by the world bank as a high - income or an upper - middle income country during three consecutive years immediately preceding the update of the list of beneficiary countries ; due account should also be taken of other relevant criteria concerning wealth and competitiveness ;


### it has ratified all the conventions listed in annex viii and the most recent available conclusions of the relevant monitoring bodies do not identify a serious failure to effectively implement any of these conventions ; ### it has ratified all the conventions listed in annex viii without entering any reservations or issuing any interpretative statements incompatible with the objectives of the aforementioned conventions , and the most recent available conclusions of the relevant monitoring bodies do not identify a serious failure to effectively implement any of these conventions ;


### applications for recognition from professionals coming from non - regulating member states have to be treated in the same way as those of professionals coming from a regulating member state . their qualifications have to be compared to the qualifications requested in the host member state on the basis of the qualification levels in directive 2005 / 36 / ec . in case of substantial differences the competent authority should be able to impose compensation measures . ### applications for recognition from professionals coming from non - regulating member states have to be treated in the same way as those of professionals coming from a regulating member state . their qualifications have to be compared to the qualifications requested in the host member state on the basis of the qualification levels and objective criteria in directive 2005 / 36 / ec . in case of substantial differences the competent authority should be able to impose compensation measures .


### applications for recognition from professionals coming from non - regulating member states have to be treated in the same way as those of professionals coming from a regulating member state . their qualifications have to be compared to the qualifications requested in the host member state on the basis of the qualification levels in directive 2005 / 36 / ec . in case of substantial differences the competent authority should be able to impose compensation measures . ### applications for recognition from professionals coming from non - regulating member states have to be treated in the same way as those of professionals coming from a regulating member state . their qualifications have to be compared to the qualifications requested in the host member state on the basis of the qualification levels in directive 2005 / 36 / ec . in case of substantial differences the competent authority should be able to impose compensation measures . any mechanisms for assessing theoretical and practical skills , which might be required for access to the profession as compensation measures , should guarantee and comply with the principles of transparency and impartiality .


### in the absence of harmonisation of the minimum training conditions for access to the professions governed by the general system , it should remain possible for the host member state to impose a compensation measure . this measure should be proportionate and , in particular , take account of the knowledge , skills and competences gained by the applicant in the course of his professional experience or through lifelong learning . the decision imposing a compensatory measure should be justified in detail in order to enable the applicant to better understand his situation and to seek legal scrutiny before national courts under directive 2005 / 36 / ec . ### in the absence of harmonisation of the minimum training conditions for access to the professions governed by the general system , the host member state should be guaranteed the option of establishing a compensation measure . this measure should be proportionate and , in particular , take account of the knowledge , skills and competences gained by the applicant in the course of his professional experience or through lifelong learning . the reasons for the decision imposing a compensatory measure should be set out in detail in order to enable the applicant to better understand his situation and to seek legal scrutiny before national courts under directive 2005 / 36 / ec .


### directive 2005 / 36 / ec already provides for clear obligations for professionals to have the necessary language skills . the review of that obligation has shown a need to clarify the role of competent authorities and employers notably in the interest of patients ' safety . language controls should however be reasonable and necessary for the jobs in question and should not constitute grounds for excluding professionals from the labour market in the host member state . ### directive 2005 / 36 / ec already provides for clear obligations for professionals to have the language skills that are necessary for pursuing their profession in the host member state . the review of that obligation has shown a need to clarify the role of competent authorities and employers notably in the interest of patients ' safety . language controls for the jobs in question should not constitute grounds for excluding professionals from the labour market in the host member state and should therefore be reasonable and necessary .


### whilst the directive already provides for detailed obligations for member states to exchange information , such obligations should be reinforced . member states should not only react to request for information but also alert other member states in a proactive manner . such alert system should be similar to that of directive 2006 / 123 / ec . a specific alert mechanism is however necessary for health professionals benefiting from automatic recognition under directive 2005 / 36 / ec . this should also apply to veterinary surgeons unless the member states have already triggered the alert mechanism provided for in directive 2006 / 123 / ec . all member states should be alerted if a professional due to a disciplinary action or criminal conviction is no longer entitled to move to another member state . this alert should be activated through the imi regardless of whether the professional has exercised any of the rights under directive 2005 / 36 / ec or of whether he has applied for recognition of his professional qualifications through the issuance of a european professional card or through any other method provided for by that directive . the alert procedure should comply with union law on the protection of personal data and other fundamental rights . ### whilst the directive already provides for detailed obligations for member states to exchange information , such obligations should be reinforced . member states should not only react to a request for information but also alert other member states in a proactive manner . such alert system should be similar to that of directive 2006 / 123 / ec . a specific alert mechanism is however necessary for health professionals benefiting from automatic recognition under directive 2005 / 36 / ec . this should also apply to veterinary surgeons unless the member states have already triggered the alert mechanism provided for in directive 2006 / 123 / ec . all member states should be alerted if a professional is permanently or temporarily deprived of the right to exercise his or her profession in his or her own member state or in the host member state , either following a disciplinary action or a criminal conviction . this alert should be activated through the imi regardless of whether the professional has exercised any of the rights under directive 2005 / 36 / ec or of whether he has applied for recognition of his professional qualifications through the issuance of a european professional card or through any other method provided for by that directive . the alert procedure should comply with union law on the protection of personal data and other fundamental rights .


### in order to supplement or amend certain non - essential elements of directive 2005 / 36 / ec , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of updating of annex i , setting the criteria for the calculation of fees related to the european professional card , establishing the details of the documentation necessary for the european professional card , the adaptations of the list of activities set out in annex iv , the adaptations of points 5 . 1 . 1 to 5 . 1 . 4 , 5 . 2 . 2 , 5 . 3 . 2 , 5 . 3 . 3 , 5 . 4 . 2 , 5 . 5 . 2 , 5 . 6 . 2 and 5 . 7 . 1 of annex v , clarifying the knowledge and skills for medical doctors , nurses responsible for general care , dental practitioners , veterinary surgeons , midwives , pharmacists and architects , adapting the minimum periods of training for specialist medical trainings and specialist dental training , the inclusion in point 5 . 1 . 3 of annex v of new medical specialities , the amendments to the list set out in points 5 . 2 . 1 , 5 . 3 . 1 , 5 . 4 . 1 , 5 . 5 . 1 and 5 . 6 . 1 of annex v , inclusion in point 5 . 3 . 3 of annex v of new dental specialities , specifying the conditions of application of common training frameworks , and specifying the conditions of application of common training tests . it is of particular importance that the commission carries out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing - up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and to the council . ### in order to supplement or amend certain non - essential elements of directive 2005 / 36 / ec , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of updating of annex i , setting the criteria for the calculation of fees related to the european professional card , establishing the details of the documentation necessary for the european professional card , the adaptations of the list of activities set out in annex iv , the adaptations of points 5 . 1 . 1 to 5 . 1 . 4 , 5 . 2 . 2 , 5 . 3 . 2 , 5 . 3 . 3 , 5 . 4 . 2 , 5 . 5 . 2 , 5 . 6 . 2 and 5 . 7 . 1 of annex v , clarifying the knowledge and skills for medical doctors , nurses responsible for general care , dental practitioners , veterinary surgeons , midwives , pharmacists and architects , adapting the minimum periods of training for specialist medical trainings and specialist dental training , the inclusion in point 5 . 1 . 3 of annex v of new medical specialities , the amendments to the list set out in points 5 . 2 . 1 , 5 . 3 . 1 , 5 . 4 . 1 , 5 . 5 . 1 and 5 . 6 . 1 of annex v , inclusion in point 5 . 3 . 3 of annex v of new dental specialities , specifying the conditions of application of common training frameworks , and specifying the conditions of application of common training tests . it is of particular importance that the commission carries out appropriate consultations during its preparatory work , including with experts at european union and national level . the commission , when preparing and drawing up delegated acts , should ensure a simultaneous , transparent , timely and appropriate transmission of relevant documents to the european parliament and to the council .


### this directive shall apply to all nationals of a member state wishing to pursue a regulated profession or a remunerated traineeship in a member state , including those belonging to the liberal professions , other than that in which they obtained their professional qualifications , on either a self - employed or employed basis . ### this directive shall apply to all nationals of a member state , including those belonging to the liberal professions , wishing to pursue a regulated profession &#8211 ; other than those professions which necessarily require a delegation of public authority &#8211 ; or a remunerated traineeship in a member state other than that in which they obtained their professional qualifications , on either a self - employed or employed basis .


### ' professional experience ' : the actual and lawful full - time or equivalent part - time pursuit of the profession concerned in a member state ; ' ### ' professional experience ' : the actual and lawful full - time or equivalent part - time pursuit of the profession concerned in a member state , which facilitates , in relation to a specific profession , the achievement of standards of knowledge , ability and skills ;


### ' european professional card ' : an electronic certificate issued to the professional proving the recognition of his qualifications for establishment in a host member state or that he has met all the necessary conditions to provide services in a host member state on a temporary and occasional basis ; ### ' european professional card ' : an electronic certificate issued to the professional by his home member state or by an appropriate body , proving the recognition of his qualifications and skills for establishment in a host member state or that he has met all the necessary conditions to provide services in a host member state on a temporary and occasional basis ;


### the competent authorities of the home and the host member states shall update in a timely manner the corresponding imi file with information regarding disciplinary action or criminal sanctions taken or any other serious specific circumstances which are likely to have consequences for the pursuit of activities of the holder of the european professional card under this directive . such updates include the deletion of information which is no longer required . the holder of the european professional card and the competent authorities involved in the corresponding imi file shall be informed of any updates by the competent authorities concerned . ### the competent authorities of the home and the host member states shall update in a timely manner the corresponding imi file with information also regarding disciplinary action or criminal or administrative sanctions taken , or any other serious specific circumstances which are likely to have consequences for the pursuit of activities of the holder of the european professional card under this directive . such updates shall include the deletion of information which is no longer required . the holder of the european professional card and the competent authorities involved in the corresponding imi file shall be informed without delay of any updates by the competent authorities concerned .


### member states shall ensure that the holder of a european professional card has the right at any time to request the rectification , deletion and blocking of his file within the imi system upon request and that he is informed of this right at the time of issuing the european professional card , and reminded of it every two years after the issuance of his european professional card . ### member states shall ensure that the holder of a european professional card has the right at any time and at no cost to request the rectification , deletion and blocking of his file within the imi system upon request and that he is informed of this right at the time of issuing the european professional card , and reminded of it every two years after the issuance of his european professional card .


### differences between the professional activity legally exercised in the home member state and the regulated profession in the host member state as such are so large that in reality the application of compensatory measures would amount to requiring the applicant to complete the full programme of education and training required in the host member state to have access to the full regulated profession in the host member state ; ### the differences that subsist between the professional activity legally exercised in the home member state and the regulated profession in the host member state as such are objectively so large that the necessary application of compensatory measures would amount to requiring the applicant to complete the full programme of education and training required in the host member state to be able to benefit from full access to the regulated profession in the host member state ;


### for professions in the security sector and in the health sector , where the member state so requires for its own nationals , evidence of neither temporary and final suspensions from exercising the profession nor criminal convictions . ### for all professions , where so provided for by the member state , evidence of neither temporary and final suspensions from exercising the profession nor criminal convictions .


### in the case of evidence of formal qualifications referred to in article 21 and in the case of certificates of acquired rights referred to in articles 23 , 26 , 27 , 30 , 33 , 33a , 37 , 39 , and 43 , evidence attesting knowledge of the language of the host member state . ### in the case of evidence of formal qualifications referred to in article 21 and in the case of certificates of acquired rights referred to in articles 23 , 26 , 27 , 30 , 33 , 33a , 37 , 39 , and 43 , evidence attesting sufficient knowledge of the language of the host member state .


### where there is a substantial difference between the professional qualifications of the service provider and the training required in the host member state , to the extent that that difference is such as to be harmful to public health or safety , and that it cannot be compensated by professional experience or lifelong learning of the service provider , the host member state shall give the service provider the opportunity to show , in particular by means of an aptitude test , that he has acquired the lacking knowledge or competence . in any case , it must be possible to provide the service within one month of a decision being taken in accordance with the third subparagraph . ### where there is a substantial difference between the professional qualifications of the service provider and the training required in the host member state , to the extent that that difference is such as to be harmful to public health or safety , the host member state shall give the service provider the opportunity to show , in particular by means of an aptitude test , that he has acquired the knowledge or competence lacking . in any case , it must be possible to provide the service within one month of a decision being taken in accordance with the third subparagraph .


### any evidence of formal qualifications or set of evidence of formal qualifications issued by a competent authority in a member state , certifying successful completion of training in the union , on a full or part - time basis , within or outside formal programs , which is recognised by that member state as being of an equivalent level and which confers on the holder the same rights of access to or pursuit of a profession or prepares for the pursuit of that profession , shall be treated as evidence of formal qualifications of the type covered by article 11 , including the level in question . ### any evidence of formal qualifications or set of evidence of formal qualifications issued by a competent authority in a member state , certifying successful completion of training in the union , on a full or part - time basis , within formal programs , which is recognised by that member state as being of an equivalent level and which confers on the holder the same rights of access to or pursuit of a profession or prepares for the pursuit of that profession , shall be treated as evidence of formal qualifications of the type covered by article 11 , including the level in question .


### article 13 shall not preclude the host member state from requiring the applicant to complete an adaptation period of up to three years or to take an aptitude test if the training he has received covers substantially different matters with regard to professional activities than those covered by the training in the host member state . ### article 13 shall not preclude the host member state from requiring the applicant to complete an adaptation period of up to three years or to take an aptitude test if the training he has received covers substantially different matters with regard to professional activities than those covered by the training in the host member state , if the duration of the training of which it provides evidence is at least one year shorter than the minimum period required by the host member state , and / or if in the host member state the regulated profession comprises one or more regulated professional activities which do not exist in the corresponding profession in the applicant ' s member state of origin , and if this difference consists in specific training which is required in the host member state and which covers substantially different matters from those covered by the applicant ' s attestation of competence or evidence of formal qualifications .


### the commission shall be empowered to adopt delegated acts in accordance with article 58a concerning the adaptations of the lists of activities set out in annex iv which are the subject of recognition of professional experience pursuant to article 16 with a view to updating or clarifying the nomenclature , provided that this does not involve any narrowing of the scope of the activities related to the individual categories . ### the commission shall be empowered to adopt delegated acts in accordance with article 58a concerning additions to the lists of activities set out in annex iv which are the subject of recognition of professional experience pursuant to article 16 with a view to updating or clarifying the nomenclature , provided that this does not involve any narrowing of the scope of the activities related to the individual categories . professional activities which have already been included in a given list shall not be moved to another .


### at the end of the theoretical and practical training , a six - month traineeship in a pharmacy which is open to the public or in a hospital under the supervision of that hospital ' s pharmaceutical department . ### during or at the end of the theoretical and practical training , a six - month traineeship in a pharmacy which is open to the public or in a hospital under the supervision of that hospital ' s pharmaceutical department .


### in case of professions with patient safety implications , member states may confer to the competent authorities the right to carry out language checking covering all professionals concerned if it is expressly requested by the national health care system , or in case of self - employed professionals not affiliated to the nationals health care system , by representative national patient organisations . ### in the case of professions with patient safety implications , member states may confer on the competent authorities the right to carry out language checking covering all professionals concerned in the course of the procedure for the recognition of professional qualifications , if it is expressly requested by the national health care system , or in the case of self - employed professionals not affiliated to the national health care system , by representative national patient organisations .


### any language control shall be limited to the knowledge of one of the official languages of the member state according to the choice of the person concerned , it shall be proportionate to the activity to be pursued and free of charge for the professional . the person concerned shall be allowed to appeal such controls before national courts . ' ### any language control shall be limited to the knowledge of one of the official languages of the member state according to the choice of the person concerned , it shall be proportionate to the activity to be pursued and free of charge for the professional . the person concerned shall be allowed to appeal such controls before national courts . language control performed by the competent authority shall be without prejudice to an employer’s right to carry out further checks as appropriate .


### public procurement plays a key role in the europe 2020 strategy as one of the market - based instruments to be used to achieve a smart , sustainable and inclusive growth while ensuring the most efficient use of public funds . for that purpose , the current public procurement rules adopted pursuant to directive 2004 / 17 / ec of the european parliament and of the council of 31 march 2004 coordinating the procurement procedures of entities operating in the water , energy , transport and postal services sectors and directive 2004 / 18 / ec of the european parliament and of the council of 31 march 2004 on the coordination of procedures for the award of public works contracts , public supply contracts and public service contracts have to be revised and modernised in order to increase the efficiency of public spending , facilitating in particular the participation of small and medium - sized enterprises in public procurement and to enable procurers to make better use of public procurement in support of common societal goals . there is also a need to clarify basic notions and concepts to ensure better legal certainty and to incorporate certain aspects of related well - established case - law of the court of justice of the european union . ### public procurement plays a key role in the europe 2020 strategy as one of the market - based instruments to be used to achieve a smart , sustainable and inclusive growth while ensuring the most efficient use of public funds . public procurement is a vital tool in the redefinition of european industrial policy . for that purpose , the current public procurement rules adopted pursuant to directive 2004 / 17 / ec of the european parliament and of the council of 31 march 2004 coordinating the procurement procedures of entities operating in the water , energy , transport and postal services sectors and directive 2004 / 18 / ec of the european parliament and of the council of 31 march 2004 on the coordination of procedures for the award of public works contracts , public supply contracts and public service contracts have to be revised and modernised in order to increase the efficiency of public spending , facilitating in particular the participation of small and medium - sized enterprises in public procurement and to enable procurers to make better use of public procurement in support of common societal goals . there is also a need to clarify basic notions and concepts to ensure better legal certainty and to incorporate certain aspects of related well - established case - law of the court of justice of the european union .


### a particular procedure of an international organisation ; ### a particular procedure of an international organisation , which has its affiliation in the member state ;


### for this purpose , contracting authorities may seek or accept advice from administrative support structures or from third parties or market participants , provided that such advice does not have the effect of precluding competition and does not result in a violation of the principles of non - discrimination and transparency . ### for this purpose , contracting authorities may seek or accept advice from administrative support structures or from independent third parties or market participants , provided that such advice does not have the effect of precluding competition and does not result in a violation of the principles of non - discrimination and transparency .


### public contracts may be subdivided into homogenous or heterogeneous lots . for contracts with a value equal to or greater than the thresholds provided for in article 4 but not less than eur 500 000 , determined in accordance with article 5 , where the contracting authority does not deem it appropriate to split into lots , it shall provide in the contract notice or in the invitation to confirm interest a specific explanation of its reasons . ### with a view to maximizing competition and access of smes to public procurement , public contracts may be subdivided into lots . for contracts with a value equal to or greater than eur 500 000 , determined in accordance with article 5 , where the contracting authority does not deem it appropriate to split into lots , it shall provide in the contract notice or in the invitation to confirm interest a specific explanation of its reasons .


### contracting authorities shall indicate , in the contract notice or in the invitation to confirm interest , whether tenders are limited to one or more lots only . ### where the contracting authority limits the possibility to tender to one or more lots it shall indicate it , in the contract notice , in the invitation to confirm interest or in the procurement documents .


### contracting authorities shall require economic operators to explain the price or costs charged , where all of the following conditions are fulfilled : ### contracting authorities shall require economic operators to explain the price or costs charged , if at least one of the following conditions are fulfilled :


### the price or cost charged is more than 50 % lower than the average price or costs of the remaining tenders ### the price or cost indicated in a tender is more than 50 % lower than the average price or costs of the remaining tenders


### the price or cost charged is more than 20 % lower than the price or costs of the second lowest tender ; ### the price or cost indicated in a tender is at least 15 % lower than the price or costs of the second lowest tender ;


### flows of dirty money through transfers of funds can damage the stability and reputation of the financial sector and threaten the internal market . terrorism shakes the very foundations of our society . the soundness , integrity and stability of the system of transfers of funds and confidence in the financial system as a whole could be seriously jeopardised by the efforts of criminals and their associates either to disguise the origin of criminal proceeds or to transfer funds for terrorist purposes . ### massive flows of illicit money damage the structure , stability and reputation of the financial sector and threaten the single market as well as international development , and terrorism shakes the very foundations of our society . crucial facilitators of illicit money flows are complex corporate structures operating in and through secrecy jurisdiction , often also referred to as tax havens . the soundness , integrity and stability of the system of transfers of funds and confidence in the financial system as a whole is being seriously jeopardised by the efforts of criminals and their associates either to disguise the origin of criminal proceeds or to transfer funds for terrorist purposes .


### it is appropriate to exclude from the scope of this regulation transfers of funds that represent a low risk of money laundering or terrorist financing . such exclusions should cover credit or debit cards , mobile telephones or other digital or information technology devices , automated teller machine withdrawals , payments of taxes , fines or other levies , and transfers of funds where both the payer and the payee are payment service providers acting on their own behalf . in addition , in order to reflect the special characteristics of national payment systems , member states may exempt electronic giro payments , provided that it is always possible to trace the transfer of funds back to the payer . however , there must be no exemption when a debit or credit card , a mobile telephone or other digital or it prepaid or postpaid device is used in order to effect a person - to - person transfer . ### it is appropriate to exclude from the scope of this regulation transfers of funds that represent a low risk of money laundering or terrorist financing . such exclusions should cover credit or debit cards , mobile telephones or other digital or information technology devices , automated teller machine withdrawals , payments of taxes , fines or other levies , and transfers of funds where both the payer and the payee are payment service providers acting on their own behalf . in addition , in order to reflect the special characteristics of national payment systems , member states may exempt electronic giro payments , provided that it is always possible to trace the transfer of funds back to the payer , as well as transfers of funds carried out through cheque image exchanges or bills of exchange . however , there must be no exemption when a debit or credit card , a mobile telephone or other digital or it prepaid or postpaid device is used in order to effect a person - to - person transfer .


### it is appropriate to exclude from the scope of this regulation transfers of funds that represent a low risk of money laundering or terrorist financing . such exclusions should cover credit or debit cards , mobile telephones or other digital or information technology devices , automated teller machine withdrawals , payments of taxes , fines or other levies , and transfers of funds where both the payer and the payee are payment service providers acting on their own behalf . in addition , in order to reflect the special characteristics of national payment systems , member states may exempt electronic giro payments , provided that it is always possible to trace the transfer of funds back to the payer . however , there must be no exemption when a debit or credit card , a mobile telephone or other digital or it prepaid or postpaid device is used in order to effect a person - to - person transfer . ### it is appropriate to exclude from the scope of this regulation transfers of funds that represent a low risk of money laundering or terrorist financing . such exclusions should cover credit or debit cards , mobile telephones or other digital or information technology devices , automated teller machine withdrawals , payments of taxes , fines or other levies , and transfers of funds where both the payer and the payee are payment service providers acting on their own behalf . in addition , in order to reflect the special characteristics of national payment systems , member states may exempt electronic giro payments , provided that it is always possible to trace the transfer of funds back to the payer . however , there must be no exemption when a debit or credit card , a mobile telephone or other digital or it prepaid or postpaid device is used in order to effect a person - to - person transfer . taking into account the dynamically evolving technological progress , consideration should be given to extend the scope of the regulation to cover e - money and other new payment methods .


### until technical limitations that may prevent intermediary payment service providers from satisfying the obligation to transmit all the information they receive on the payer are removed , those intermediary payment service providers should keep records of that information . such technical limitations should be removed as soon as payment systems are upgraded . ### until technical limitations that may prevent intermediary payment service providers from satisfying the obligation to transmit all the information they receive on the payer are removed , those intermediary payment service providers should keep records of that information . such technical limitations should be removed as soon as payment systems are upgraded . in order to overcome technical limitations , the use of the sepa credit transfer scheme could be encouraged in interbank transfers between eu member states and third countries .


### ‘ transfer of funds’ means any transaction carried out by electronic means on behalf of a payer through a payment service provider , with a view to making funds available to a payee through a payment service provider , irrespective of whether the payer and the payee are the same person ; ### ‘ transfer of funds’ means any transaction carried out by electronic means on behalf of a payer through a payment service provider , with a view to making funds available to a payee through a payment service provider , in particular ‘ money remittance services’ and ‘ direct debit’ within the meaning of directive 2007 / 64 / ec , irrespective of whether the payer and the payee are the same person ;


### this regulation shall not apply to transfers of funds carried out using a credit or debit card , or a mobile telephone or any other digital or information technology device , where the following conditions are fulfilled : ### this regulation shall not apply to transfers of funds carried out using a credit or debit card , or a mobile telephone or any other digital or information technology device defined in directive 2013 / 0264 , where the following conditions are fulfilled :


### however , this regulation shall apply when a credit or debit card , or a mobile telephone , or any other digital or it device is used in order to effect a person - to - person transfer of funds . ### however , this regulation shall apply when a credit or debit card , or a mobile telephone , or any other digital or it device is used in order to effect a person - to - person transfer of funds . the regulation shall also apply in every case to transactions in which at least one party to the transaction is a consumer .


### payment service providers shall respond fully and without delay , in accordance with the procedural requirements established in the national law of the member state in which they are established , to enquiries from the authorities responsible for combating money laundering or terrorist financing of that member state concerning the information required under this regulation . ### payment service providers and intermediary payment service providers shall respond fully and without delay , in accordance with the procedural requirements established in the national law of the member state in which they are established , to enquiries from the authorities responsible for combating money laundering or terrorist financing of that member state concerning the information required under this regulation .


### repeated non - inclusion of required information on the payer and payee , in breach of articles 4 , 5 and 6 ; ### repeated non - inclusion by payment service providers of required information on the payer and payee , in breach of articles 4 , 5 and 6 ;


### member states shall require competent authorities to effectively monitor , and take necessary measures with a view to ensuring , compliance with the requirements of this regulation . ### member states shall require competent authorities to effectively monitor , and take necessary measures with a view to ensuring , compliance with the requirements of this regulation . the european banking authority could provide more specific guidance on the implementation process , including guidelines on the definition of certain terms and practices . in order to produce such guidelines , the best practice examples of countries that have satisfactorily implemented the regulation should be published .


### in its communication to the european parliament , the council , the economic and social committee and the committee of the regions entitled ' single market act twelve levers to boost growth and strengthen confidence ' working together to create new growth ' ' 9 , adopted on 13 april 2011 , the commission identifies the need to improve the transparency of the social and environmental information provided by companies in all sectors , in order to ensure a level playing field . __________________ 9 com 206 final , 13 april 2011 . ### in its communication to the european parliament , the council , the economic and social committee and the committee of the regions entitled ' single market act twelve levers to boost growth and strengthen confidence ' working together to create new growth ' ' , adopted on 13 april 2011 , the commission identifies the need to raise to a similarly high level the transparency of the social and environmental information provided by companies in all sectors across all member states , in order to ensure a level playing field . __________________ 9 com 206 final , 13 april 2011 .


### in its communication to the european parliament , the council , the economic and social committee and the committee of the regions entitled ' single market act twelve levers to boost growth and strengthen confidence ' working together to create new growth ' ' , 9 adopted on 13 april 2011 , the commission identifies the need to improve the transparency of the social and environmental information provided by companies in all sectors , in order to ensure a level playing field . __________________ 9 com 206 final of 13 april 2011 . ### in its communication to the european parliament , the council , the european economic and social committee and the committee of the regions entitled ' single market act &#8211 ; twelve levers to boost growth and strengthen confidence &#8211 ; ' working together to create new growth ' ' 9 , adopted on 13 april 2011 , the commission identifies the need to improve the transparency of the social and environmental information provided by undertakings in all sectors , in order to ensure a level playing field . __________________ 9 com0206 of 13 april 2011 .


### the necessity to improve company disclosure of social and environmental information , by presenting a legislative proposal in this field , was reiterated in the communication from the commission to the european parliament , the council , the economic and social committee and the committee of the regions entitled ‘ a renewed eu strategy 2011 - 14 for corporate social responsibility’10 adopted on 25 october 2011 . __________________ 10 com 681 final of 25 october 2011 . ### the necessity to improve undertakings ' disclosure of social and environmental information , by presenting a legislative proposal in this field , was reiterated in the communication from the commission to the european parliament , the council , the european economic and social committee and the committee of the regions entitled ‘ a renewed eu strategy 2011 - 14 for corporate social responsibility’10 , adopted on 25 october 2011 . __________________ 10 com0681 of 25 october 2011 .


### the european parliament has , in its resolutions of 6 february 2013 on , respectively , ‘ corporate social responsibility : accountable , transparent and responsible business behaviour and sustainable growth’11 and ‘ corporate social responsibility : promoting society ' s interests and a tour to sustainable and inclusive recovery’12 , acknowledged the importance of businesses divulging information on sustainability such as social and environmental factors , with a view to identifying sustainability risks and increasing investor and consumer trust , and called the commission to bring forward a proposal on non - financial disclosure by companies . __________________ 11 report on corporate social responsibility : accountable , transparent and responsible business behaviour and sustainable growth ) ; committee on legal affairs . http : / / www . europarl . europa . eu / sides / getdoc . do ? pubref= - / / ep / / nonsgml + report + a7 - 2013 - 0017 + 0 + doc + pdf + v0 / / en&amp ; language=en 12 report on corporate social responsibility : promoting society ' s interests and a route to sustainable and inclusive recovery ) ; committee on employment and social affairs . http : / / www . europarl . europa . eu / sides / getdoc . do ? pubref= - / / ep / / nonsgml + report + a7 - 2013 - 0023 + 0 + doc + pdf + v0 / / en&amp ; language=en ### the european parliament , in its resolutions of 6 february 2013 on , respectively , ‘ corporate social responsibility : accountable , transparent and responsible business behaviour and sustainable growth’11 and ‘ corporate social responsibility : promoting society ' s interests and a tour to sustainable and inclusive recovery’12 , acknowledged the importance of businesses divulging information on sustainability such as social and environmental factors , with a view to identifying sustainability risks and increasing investor and consumer trust . accordingly , the european parliament called on the commission to bring forward a legislative proposal on the disclosure of non - financial information by undertakings allowing for high flexibility of action , in order to take account of the multi - dimensional nature of corporate social responsibility and the diversity of the csr policies implemented by businesses matched by a sufficient level of comparability to meet the needs of investors and other stakeholders as well as the need to provide consumers with easy access to information on businesses ' impact on society . __________________ 11 report on corporate social responsibility : accountable , transparent and responsible business behaviour and sustainable growth ) ; committee on legal affairs . http : / / www . europarl . europa . eu / sides / getdoc . do ? pubref= - / / ep / / nonsgml + report + a7 - 2013 - 0017 + 0 + doc + pdf + v0 / / en&language=en 12 report on corporate social responsibility : promoting society ' s interests and a route to sustainable and inclusive recovery ) ; committee on employment and social affairs . http : / / www . europarl . europa . eu / sides / getdoc . do ? pubref= - / / ep / / nonsgml + report + a7 - 2013 - 0023 + 0 + doc + pdf + v0 / / en&language=en


### it is also necessary to establish a certain minimum legal requirement as regards the extent of the information that should be made available to the public by undertakings across the union . annual reports should give a fair and comprehensive view of an undertaking ' s policies , results , and risks . ### it is also necessary to bring into line the scope and requirements concerning the extent of the information to ensure a similarly high level in all member states .


### in order to enhance consistency and comparability of non - financial information disclosed throughout the union , companies should be required to include in their annual report a non - financial statement containing information relating to at least environmental matters , social and employee - related matters , respect for human rights , anti - corruption and bribery matters . such statement should include a description of the policies , results , and the risks related to those matters . ### in order to enhance consistency and comparability of non - financial information disclosed throughout the union , companies should be required to include in their annual report a non - financial statement containing information relating to at least environmental matters , social and employee - related matters , respect for human rights , and anti - corruption , bribery , and tax evasion matters . such a statement should include a description of the policies , results , and the risks related to those matters .


### in providing this information , companies may rely on national frameworks , eu - based frameworks such as the eco - management and audit scheme , and international frameworks such as the united nations global compact , the guiding principles on business and human rights implementing the un ‘ protect , respect and remedy’ framework , the organisation for economic co - operation and development guidelines for multinational enterprises , the international organisation for standardisation 26000 , the international labour organization tripartite declaration of principles concerning multinational enterprises and social policy , and the global reporting initiative . ### in providing this information , undertakings should rely , as a general rule , on the guiding principles on business and human rights implementing the un ' protect , respect and remedy ' framework , the organisation for economic co - operation and development guidelines for multinational enterprises and the ilo tripartite declaration of principles concerning multinational enterprises and social policy . undertakings may also rely on national frameworks , union - based frameworks such as the eco - management and audit scheme , and international frameworks such as the united nations global compact , the international organisation for standardisation 26000 , the global reporting initiative , the carbon disclosure project and the climate disclosure standards board .


### paragraph 47 of the final declaration of the united nations rio + 20 conference , ‘ the future we want’13 , recognises the importance of corporate sustainability reporting and encourages companies , where appropriate , to consider integrating sustainability information into their reporting cycle . it also encourages industry , interested governments and relevant stakeholders with the support of the united nations system , as appropriate , to develop models for best practice and facilitate action for the integration of financial and non - financial information , taking into account experiences from already existing frameworks . __________________ 13 united nations , ‘ the future we want’ , outcome document of the united nations conference on sustainable development rio + 20 , a / conf . 216 / l . 1 ### paragraph 47 of the final declaration of the united nations rio + 20 conference , ‘ the future we want’13 , recognises the importance of corporate sustainability reporting and encourages undertakings , where appropriate , to consider integrating sustainability information into their reporting cycle . it also encourages industry , interested governments and relevant stakeholders with the support of the united nations ' system , as appropriate , to develop models for best practice and facilitate action for the integration of financial and non - financial information , taking into account experiences from already existing frameworks . __________________ 13 united nations , ‘ the future we want’ , outcome document of the united nations conference on sustainable development rio + 20 , a / conf . 216 / l . 1


### the european council of 24 and 25 march 2011 called for the overall regulatory burden , in particular for small and medium - sized enterprises , to be reduced at both european and national levels and suggested measures to increase productivity while the europe 2020 strategy for smart , sustainable and inclusive growth aims to improve the business environment for smes and to promote their internationalisation . thus , according to the ‘ think - small - first’ principle , the disclosure requirements under directive 78 / 660 / eec and directive 83 / 349 / eec should only apply to certain large undertakings and groups . ### the european council of 24 and 25 march 2011 called for the overall regulatory burden , in particular for small and medium - sized enterprises , to be reduced at both european and national levels and suggested measures to increase productivity , while the europe 2020 strategy for smart , sustainable and inclusive growth aims to improve the business environment for smes and to promote their internationalisation . thus , according to the ‘ think - small - first’ principle , the disclosure requirements under directive 2013 / 34 / eu should only apply to certain large undertakings and groups .


### some of the companies and groups falling under the scope of directive 78 / 660 / eec and directive 83 / 349 / eec already prepare non - financial reports on a voluntary basis . those companies should not be subject to the obligation to provide a non - financial statement in the annual report , provided that the report corresponds to the same financial year , covers at least the same content required by this directive , and is annexed to the annual report . ### some of the undertakings and groups falling under the scope of directive 2013 / 34 / eu already prepare non - financial reports on a voluntary basis . those undertakings should not be subject to the obligation to provide a non - financial statement in the management report , provided that the report corresponds to the same financial year , covers at least the same content as required by this directive , and is annexed to the management report .


### many of the undertakings which fall under the scope of directive 78 / 660 / eec are members of groups of undertakings . consolidated annual reports should be drawn up so that the information concerning such groups of undertakings may be conveyed to members and third parties . national law governing consolidated annual reports should therefore be coordinated in order to achieve the objectives of comparability and consistency of the information which undertakings should publish within the union . ### many of the undertakings which fall under the scope of directive 2013 / 34 / eu are members of groups of undertakings . consolidated management reports should be drawn up so that the information concerning such groups of undertakings may be conveyed to members and third parties . national law governing consolidated management reports should therefore be coordinated in order to achieve the objectives of comparability and consistency of the information which undertakings should publish within the union .


### the obligation to disclose their diversity policies for their administrative , management and supervisory bodies with regard to aspects such as age , gender , geographical diversity , educational and professional background should only apply to large listed companies . therefore small and medium - sized companies that may be exempted from certain accounting obligations under article 27 of directive 78 / 660 / eec should not be covered to by this obligation . disclosure of the diversity policy should be part of the corporate governance statement , as laid down by article 46a of directive 78 / 660 / eec . companies not having a such a diversity policy should not be obliged to put one in place , but they should clearly explain why this is the case . ### the obligation to disclose their diversity policies for their administrative , management and supervisory bodies with regard to aspects such as age , gender , geographical diversity , integration of persons with a disability , educational and professional background should only apply to large listed undertakings . disclosure of the diversity policy should be part of the corporate governance statement , as laid down by article 20 of directive 2013 / 34 / eu . undertakings not having such a diversity policy should not be obliged to put one in place , but they should clearly explain why this is the case .


### since the objective of this directive , namely to increase the relevance , consistency and comparability of information disclosed by companies across the union , cannot be sufficiently achieved by the member states , and can therefore by reason of its effect be better achieved at union level , the union may adopt measures in accordance with the principle of subsidiarity as set out in article 5 of the treaty on european union . in accordance with the principle of proportionality , as set out in that article , this directive does not go beyond what is necessary to achieve the pursued objective . ### the objective of this directive , namely to increase the relevance , consistency and comparability of information disclosed by very large companies across the union , can be sufficiently achieved by the member states .


### a description of the company ' s diversity policy for its administrative , management and supervisory bodies with regard to aspects such as age , gender , geographical diversity , educational and professional background , the objectives of this diversity policy , how it has been implemented and the results in the reporting period . if the company has no such policy , the statement shall contain a clear and reasoned explanation as to why this is the case . ### a description of the listed undertaking ' s diversity policy for its administrative , management and supervisory bodies with regard to aspects such as age and gender , the objectives of this diversity policy , how it has been implemented and the results in the reporting period . if the listed undertaking has no such policy , the statement shall contain a clear and reasoned explanation as to why this is the case .


### for parent undertakings of undertakings to be consolidated that together exceed an average number of 500 employees during the financial year , and , on their balance sheet dates , exceed either a balance sheet total of eur 20 million or a net turnover of eur 40 million , the review shall also include a non - financial statement containing information relating to at least environmental , social and employee matters , respect for human rights , anti - corruption and bribery matters , including the following : ### for parent undertakings of undertakings to be consolidated that together exceed an average number of 500 employees during the financial year , and , on their balance sheet dates , exceed either a balance sheet total of eur 20 million or a net turnover of eur 40 million , the review shall also include a non - financial statement containing information relating to at least environmental , social and employee matters , respect for human rights , anti - corruption and bribery matters , taking into account the company’s complete supply chain , including the following :


### the risks related to these matters and how the company manages those risks . ### the risks related to these matters linked to the company’s activities , which are likely to cause , or have caused , adverse social , environmental and human rights impacts , and how the company manages those risks .


### ' 1 . the consolidated annual report shall include a fair review of the development and performance of the business and of the position of the undertakings included in the consolidation taken as a whole , together with a description of the principal risks and uncertainties that they face . ### ' 1 . the consolidated annual report shall include a fair review of the development and performance of the business and of the position of the undertakings included in the consolidation taken as a whole , together with a description of the management of the principal risks and uncertainties that they face .


### for parent undertakings of undertakings to be consolidated that together exceed an average number of 500 employees during the financial year , and , on their balance sheet dates , exceed either a balance sheet total of eur 20 million or a net turnover of eur 40 million , the review shall also include a non - financial statement containing information relating to at least environmental , social and employee matters , respect for human rights , anti - corruption and bribery matters , including the following : ### for parent undertakings of undertakings to be consolidated that together exceed an average number of 500 employees during the financial year , and , on their balance sheet dates , exceed either a balance sheet total of eur 20 million or a net turnover of eur 40 million , and which have adopted a policy relating to at least environmental , social and employee matters , respect for human rights , anti - corruption and bribery and fiscal fraud matters , the review shall also include a nonfinancial statement containing information including :


### the risks related to these matters and how the company manages those risks . ### the principal risks related to these matters and how the company manages those risks .


### in providing such information the consolidated annual report may rely on national , eu - based or international frameworks and if so , shall specify which frameworks it has relied upon . ### in providing such information the consolidated annual report may rely on eu - based or international frameworks and if so , shall specify which frameworks it has relied upon .


### for parent undertakings of undertakings to be consolidated that together exceed an average number of 500 employees during the financial year , and , on their balance sheet dates , exceed either a balance sheet total of eur 20 million or a net turnover of eur 40 million , the review shall also include a non - financial statement containing information relating to at least environmental , social and employee matters , respect for human rights , anti - corruption and bribery matters , including the following : ### for parent undertakings of undertakings to be consolidated that together exceed an average number of 500 employees during the financial year , and , on their balance sheet dates , exceed either a balance sheet total of eur 40 million or a net turnover of eur 80 million , the review shall also include a non - financial statement or refer to this or any other report containing non - financial information relating to at least environmental , social and employee matters , respect for human rights , anti - corruption and bribery matters , including the following :


### for parent undertakings of undertakings to be consolidated that together exceed an average number of 500 employees during the financial year , and , on their balance sheet dates , exceed either a balance sheet total of eur 20 million or a net turnover of eur 40 million , the review shall also include a non - financial statement containing information relating to at least environmental , social and employee matters , respect for human rights , anti - corruption and bribery matters , including the following : ### for parent undertakings of undertakings to be consolidated that together exceed an average number of 1000 employees during the financial year , and , on their balance sheet dates , exceed either a balance sheet total of eur 40 million or a net turnover of eur 80 million , the review shall also include a non - financial statement containing information relating to at least environmental , social and employee matters , respect for human rights , anti - corruption and bribery matters , including the following :