### the amounts of direct payments within the meaning of article 2 of regulation no 73 / 2009 to be granted to a farmer in excess of eur 5000 for an aid application submitted in respect of calendar year 2013 shall be reduced by 4 . 981759 % . ### by way of derogation article 11 of regulation no 73 / 2009 , the deadline by which the european parliament and the council may determine the adjustments referred to in article 11 of that regulation for the calendar year 2013 is set at 30 september 2013 .


### small , medium - sized and large undertakings should be defined and distinguished by reference to total assets , turnover and the average number of employees , as these items typically provide objective evidence as to the size of an enterprise . ### micro - , small , medium - sized and large undertakings should be defined and distinguished by reference to total assets , turnover and the average number of employees , as these items typically provide objective evidence as to the size of an enterprise .


### balance sheet total : eur 5 000 000 ; ### balance sheet total : eur 4 500 000 ;


### net turnover : eur 10 000 000 ; ### net turnover : eur 9 000 000 ;


### in the case of those member states which have not adopted the euro , the amount in national currency equivalent to the amounts set out in paragraphs 1 to 5 shall be that obtained by applying the exchange rate published in the official journal of the european union on the date of the entry into force of any directive setting those amounts . ### in the case of those member states which have not adopted the euro , the amount in national currency equivalent to the amounts set out in paragraphs 1 to 5 shall be that obtained by applying the exchange rate published in the official journal of the european union on the date of the entry into force of any directive setting those amounts . the thresholds in national currency can be recalculated in case of significant , lasting shifts in the exchange rate . the commission should issue guidance on what is to be considered a significant , lasting shift and how the thresholds should be calculated in a volatile currency environment .


### member states may exempt medium - sized undertakings from the obligation set out in the third subparagraph of paragraph 1 in so far as it relates to non - financial information . ### member states may exempt micro - , small and medium - sized undertakings from the obligation set out in the third subparagraph of paragraph 1 in so far as it relates to non - financial information .


### small groups shall be exempt from the obligation to draw up consolidated financial statements and a consolidated management report , except where any affiliated undertaking is a public interest entity . ### member states may provide for an exemption for small groups from the obligation to draw up consolidated financial statements and a consolidated management report , except where any affiliated undertaking is a public interest entity .


### member states shall ensure that the financial statements of public interest entities , medium - sized and large undertakings are audited by one or more persons approved by member states to carry out statutory audits on the basis of directive 2006 / 43 / ec of the european parliament and of the council . ### member states shall ensure that the financial statements of public interest entities , small , medium - sized and large undertakings are audited by one or more persons approved by member states to carry out statutory audits on the basis of directive 2006 / 43 / ec of the european parliament and of the council . a member state may exempt some or all small undertakings from this requirement .


### the report shall be signed and dated by the statutory auditor . ### the report shall be signed and dated by the statutory auditor . where an audit firm carries out the statutory audit , the audit report shall be signed by at least the statutory auditor carrying out the statutory audit on behalf of the audit firm .


### ‘ government’ means any national , regional or local authority of a member state or of a third country . it includes a department , agency or undertaking controlled by that authority as laid down in article 23 to of this directive . ### ‘ government’ means the national authority of a third country and includes any national , regional or local authority of a third country . it includes a department , agency or undertaking controlled by that authority as laid down in article 23 to of this directive .


### member states shall require large undertakings and all public interest entities active in the extractive industry or the logging of primary forests to prepare and make public a report on payments made to governments on an annual basis . ### member states shall require all undertakings and public interest entities to prepare , have audited and make public a report on payments made to governments in their annual reports .


### the total amount of payments , including payments in kind , made to each government within a financial year ; ### the total amount of payments exceeding eur 20 000 , including payments in kind , made to each government within a financial year ;


### the total amount of payments , including payments in kind , made to each government within a financial year ; ### the total amount of payments , including payments in kind , made to each recipient federal or national , state or regional or local government , as defined in article 36 of this directive , within a financial year ;


### the total amount per type of payment , including payments in kind , made to each government within a financial year ; ### the total amount per type of payment exceeding eur 20 000 , including payments in kind , made to each government within a financial year ;


### the total amount per type of payment , including payments in kind , made to each government within a financial year ; ### the total amount per type of payment , including payments in kind , made to each recipient federal or national , state or regional or local government , as defined in article 36 of this directive , within a financial year


### a member state shall require any large undertaking or any public interest entity active in the extractive industry or the logging of primary forests and governed by its national law to draw up a consolidated report on payments to governments in accordance with articles 37 and 38 if that parent undertaking is under the obligation to prepare consolidated financial statements as laid down in article 23 to 23 of this directive . ### a member state shall require all large undertakings and public interest entities governed by its national law to draw up a consolidated report on payments to governments in accordance with articles 37 and 38 if that parent undertaking is under the obligation to prepare consolidated financial statements as laid down in article 23 to 23 of this directive .


### an undertaking need not be included in a consolidated report on payments to government where at least one of the following conditions is fulfilled : ### an undertaking need not be included in a consolidated report on payments to governments when the financial statements of the constituent entity making the payment are excluded from the consolidated financial statements for that year , but not otherwise .


### the commission shall review and report on the implementation and effectiveness of this chapter , in particular as regards the scope of the reporting obligations and the modalities of the reporting on a project basis . the review should also take into account international developments and consider the effects on competitiveness and security of energy supply . it should be completed at the latest five years after the date of entry into force of this directive . the report shall be submitted to the european parliament and the council , together with a legislative proposal , if appropriate . ### the commission shall review and report on the implementation and effectiveness of this chapter , in particular as regards the benefits that transparency has brought as well as the costs and the scope of the reporting obligations , including the modalities of the reporting on a project basis . the review should also take into account international developments and consider the effects on competitiveness and security of energy supply . it should be completed at the latest three years after the date of entry into force of this directive . the report shall be submitted to the european parliament and the council , together with a legislative proposal , if appropriate .


### in order to limit deposit protection to the extent necessary to ensure legal clarity and transparency for depositors and to avoid transferring investment risks to deposit guarantee schemes , certain financial products with an investment character should be excluded from the scope of coverage , in particular those that are not repayable in par and those whose existence can only be proven by a certificate . ### in order to limit deposit protection to the extent necessary to ensure legal clarity and transparency for depositors and to avoid transferring investment risks to deposit guarantee schemes , certain financial products with an investment character should be excluded from the scope of coverage , in particular those that are not repayable in par .


### certain depositors should not be eligible for deposit protection , in particular public authorities or other financial institutions . their limited number compared to all other depositors minimises the impact on financial stability in case of a bank failure . authorities also have much easier access to credit than citizens . non - financial businesses should in principle be covered , regardless of their size . ### certain depositors should not be eligible for deposit protection , in particular central public authorities or other financial institutions . their limited number compared to all other depositors minimises the impact on financial stability in case of a bank failure . central authorities also have much easier access to credit than citizens . non - financial businesses should in principle be covered , regardless of their size .


### the payout delay of at maximum six weeks from 31 december 2010 , runs counter to the need to maintain depositor confidence and does not meet their needs . the payout delay should therefore be reduced to a period of one week . ### the payout delay of a maximum of six weeks from 31 december 2010 runs counter to the need to maintain depositor confidence and does not meet their needs . the payout delay should therefore be reduced to a period of seven working days by 31 december 2015 . until 31 december 2015 , the payout delay should be reduced to a period of 20 working days .


### while respecting the supervision of deposit guarantee schemes by member states , the european banking authority should contribute to the achievement of the objective of making it easier for credit institutions to take up and pursue their activities while at the same time ensuring effective protection for depositors . to that end , the authority should confirm that the conditions of borrowing between deposit guarantee schemes laid down in this directive are fulfilled and state , within the strict limits set by this directive , the amounts to be lent by each scheme , the initial interest rate as well as the duration of the loan . in this respect , the european banking authority should also collect information on deposit guarantee schemes , in particular on the amount of deposits covered by them , confirmed by competent authorities . it should inform the other deposit guarantee schemes about their obligation to lend . ### while respecting the supervision of deposit guarantee schemes by member states , the european banking authority should contribute to the achievement of the objective of making it easier for credit institutions to take up and pursue their activities while at the same time ensuring effective protection for depositors . to that end , the authority should confirm that the conditions of borrowing between deposit guarantee schemes laid down in this directive are fulfilled , the initial interest rate as well as the duration of the loan . in this respect , the european banking authority should also collect information on deposit guarantee schemes , in particular on the amount of deposits covered by them , confirmed by competent authorities .


### there is a need to introduce an effective instrument to establish harmonised technical standards in financial services to ensure a level playing field and an adequate protection of depositors across europe . such standards should be developed in order to standardize the calculation of risk - based contributions . ### there is a need to introduce an effective instrument to establish harmonised technical standards in financial services to ensure a level playing field and an adequate protection of depositors across europe .


### the relevant competent authorities have determined that in their view the credit institution concerned appears to be unable for the time being , for reasons which are directly related to its financial circumstances , to repay the deposit and to have no current prospect of being able to do so . the competent authorities shall make that determination as soon as possible and in any event no later than five working days after first becoming satisfied that a credit institution has failed to repay deposits which are due and payable ; or ### the relevant competent authorities have determined that , according to information currently available to them , the credit institution concerned is unable for the time being , for reasons which are directly related to its financial circumstances , to repay the deposit and have no current prospect of being able to do so . the competent authorities shall make that determination as soon as possible and in any event no later than five working days after first being notified that a credit institution has failed to repay deposits which are due and payable ; or


### if a credit institution does not comply with the obligations incumbent on it as a member of a deposit guarantee scheme , the competent authorities which issued its authorization shall be notified and , in collaboration with the guarantee scheme , shall take all appropriate measures including the imposition of sanctions to ensure that the credit institution complies with its obligations . ### if a credit institution does not comply with the obligations incumbent on it as a member of a deposit guarantee scheme , the competent authorities which issued its authorization shall be notified immediately and , in collaboration with the deposit guarantee scheme , shall promptly take all appropriate measures including the imposition of sanctions to ensure that the credit institution complies with its obligations .


### the limit referred to in article 5 shall apply to the aggregate deposits placed with the same credit institution irrespective of the number of deposits , the currency and the location within the union . ### the limit referred to in article 5 shall apply to the aggregate deposits placed with the same credit institution irrespective of the number of deposits , the currency and the location within the union . where national law allows a credit institution to operate under different brands , member states may decide that the limit apply to the aggregate deposits placed with each distinct brand entity operated by a credit institution . the member state shall reflect such a decision in raising the contributions of the credit institution under article 9 accordingly .


### deposit guarantee schemes shall be in a position to repay unavailable deposits within 7 days of the date on which the competent authorities make a determination as referred to in article 2 or a judicial authority makes a ruling as referred to in article 2 . ### deposit guarantee schemes shall repay unavailable deposits within 20 working days of the date on which the competent authorities make a determination as referred to in article 2 or a judicial authority makes a ruling as referred to in article 2 .


### deposit guarantee schemes shall raise the available financial means by regular contributions from their members on 30 june and 30 december of each year . this shall not prevent additional financing from other sources . one - off entry fees may not be requested . ### deposit guarantee schemes shall raise the available financial means by regular contributions from their members at least once each year . this shall not prevent additional financing from other sources . one - off entry fees may not be requested .


### they may however also be used in order to finance the transfer of deposits to another credit institution , provided that the costs borne by the deposit guarantee scheme do not exceed the amount of covered deposits at the credit institution concerned . in this case , the deposit guarantee scheme shall , within one month from the transfer of deposits , submit a report to the european banking authority proving that the limit referred to above was not exceeded . ### member states may however decide to use them in order to finance the transfer of deposits to another credit institution , provided that the costs borne by the deposit guarantee scheme do not exceed the amount of covered deposits at the credit institution concerned . in this case , the deposit guarantee scheme shall , within one month from the transfer of deposits , submit a report to the european banking authority proving that the limit referred to above was not exceeded .


### a scheme ' s financial means exceed 1% of eligible deposits after such measure ; ### a scheme ' s financial means exceed 0 , 75% of covered deposits after such measure ;


### on a case by case basis and subject to authorisation by the competent authorities following a reasoned request by the deposit guarantee scheme concerned , the percentage referred to in may be set between 0 , 75 and 1 % . ### on a case by case basis and subject to authorisation by the competent authorities following a reasoned request by the deposit guarantee scheme concerned , the percentage referred to in may be set between 0 , 5 and 0 , 75% .


### a scheme shall have the right to borrow from all other deposit guarantee schemes referred to in article 1 within the union provided that all of the following conditions are met : ### a scheme shall have the option to borrow from the other deposit guarantee schemes referred to in article 1 within the union provided that all of the following conditions are met :


### member states shall ensure that credit institutions make available to actual and intending depositors the information necessary for the identification of the deposit guarantee scheme of which the institution and its branches are members within the union . . when a deposit is not guaranteed by a deposit guarantee scheme in accordance with article 4 , the credit institution shall inform the depositor accordingly . ### member states shall ensure that credit institutions make available to actual and intending depositors the sufficient information necessary for the identification of the deposit guarantee scheme of which the institution and its branches are members within the union . when a deposit is not guaranteed by a deposit guarantee scheme in accordance with article 4 , the credit institution shall inform the depositor accordingly and in that case the depositor shall be offered the possibility to withdraw their deposits without any sanction fees , and with all attained interests and benefits .


### information to actual depositors shall be provided on their statements of account . this information shall consist of a confirmation that the deposits are eligible pursuant to article 2 and article 4 . moreover , reference shall be made to the information sheet in annex iii and where it can be obtained . the web site of the responsible deposit guarantee scheme may also be indicated . ### information to actual depositors shall be provided on their statements of account . this information shall consist of a confirmation that the deposits are eligible pursuant to article 2 and article 4 . moreover , reference shall be made to the information sheet in annex iii shall be attached to one of their statements of account . the web site of the responsible deposit guarantee scheme shall also be indicated .


### the information provided for in paragraph 1 shall be made available in the manner prescribed by national law in the official language or languages of the member state in which the branch is established . ### the information provided for in paragraph 1 shall be made available in the manner prescribed by national law in the official language or languages of the member state in which the branch is established , and , where the depositor so requests and the branch is able to accede to that request , in other languages .


### the commission , supported by the [ european banking authority ] , shall submit to the european parliament and to the council by 31 december 2015 a report on the progress towards the implementation of this directive . this report should cover notably the possibility to determine the target level on the basis of covered deposits , without diminishing the protection of depositors . ### the commission , supported by the [ european banking authority ] , shall submit to the european parliament and to the council by 31 december 2015 a report on the progress towards the implementation of this directive .


### if a deposit which is due and payable has not been paid by a credit institution for reasons which are directly related to its financial circumstances , depositors are repaid by a deposit guarantee scheme . the [ insert product ] of the [ insert name of the account - holding credit institution ] is in general covered by the responsible deposit guarantee scheme . ### if your deposit which is due and payable has not been paid by your credit institution for reasons which are directly related to its financial circumstances , you , as the depositor , are repaid by a deposit guarantee scheme . the [ insert product ] of the [ insert name of the account - holding credit institution ] is covered by the responsible deposit guarantee scheme in accordance with directive 2011 / . . . / eu of the european parliament and of the council on deposit guarantee schemes .


### this repayment covers at maximum eur 100 000 per bank . this means that all deposits at the same bank are aggregated in order to determine the coverage level . if , for instance a depositor holds a savings account with eur 90 000 and a current account with eur 20 000 , he or she will only be repaid eur 100 000 . ### this repayment covers at maximum eur 100 000 per bank . this means that all your deposits at the same bank are aggregated in order to determine the coverage level . for example : if a depositor holds a savings account with eur 90 000 and a current account with eur 20 000 , he or she will only be repaid eur 100 000 .


### [ only where applicable ] : this method will also be applied if a bank operates under different trading names . the [ insert name of the account - holding credit institution ] also trades under [ insert all other brands of the same credit institution ] . this means that all deposits with one or more of these brand names are in total covered up to eur 100 000 . ### [ only where applicable , if the member state did not decide to apply the provisions in article 6 ] : this method will also be applied if a bank operates under different trading names . the [ insert name of the account - holding credit institution ] also trades under [ insert all other brands of the same credit institution ] . this means that all deposits with one or more of these brand names are in total covered up to eur 100 000 .


### in general , all retail depositors and businesses are covered by deposit guarantee schemes . exceptions for certain deposits are stated on the web site of the responsible deposit guarantee scheme . your bank will also inform you on request whether certain products are covered or not . if deposits are covered , the bank shall also confirm this on the statement of account . ### in general , depositors are covered by deposit guarantee schemes . exceptions for certain deposits are stated on the web site of the responsible deposit guarantee scheme [ insert web site of the responsible dgs ] . your bank also has to inform you on request whether certain products are covered or not . if deposits are covered , the bank shall also specify this on your statement of account .


### the responsible deposit guarantee scheme is [ insert name and address , telephone , e - mail and web site ] . it will repay your deposits within six weeks at the latest , from 31 december 2013 within one week . ### the responsible deposit guarantee scheme is [ insert name and address , telephone , e - mail and web site ] . it will repay your deposits within six weeks at the latest , from 31 december 2013 within 20 working days and , from 1 january 2016 , within seven working days .


### if you have not been repaid within these deadlines , you should take contact with the deposit guarantee scheme since the time to claim reimbursement may be barred after a certain time limit . further information can be obtained under [ insert web site of the responsible dgs ] . ### if you have not been repaid within these deadlines , you should take contact with the deposit guarantee scheme since the time to claim reimbursement is barred after a [ insert relevant time period applicable in the member state and the exact reference on the national legal act and the particular article , which governs these provisions ] . further information can be obtained under [ insert web site of the responsible dgs ] .


### [ only where applicable : ] your deposit is guaranteed by an institutional guarantee scheme [ recognized / not recognized ] as a deposit guarantee scheme . this means that all banks that are members of this scheme mutually support each other in order to avoid a bank failure . however , if a bank failure would nevertheless occur , your deposits will be repaid up to eur 100 000 . ### [ only where applicable : ] your deposit is guaranteed by an institutional guarantee scheme . this means that all banks that are members of this scheme mutually support each other in order to avoid a bank failure . however , if a bank failure would nevertheless occur , your deposits will be repaid up to eur 100 000 .


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


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


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


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


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


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


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


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


### in order to implement the programme , the commission shall adopt annual work programmes . they shall set out the objectives pursued , the expected results , the method of implementation and their total amount . they shall also contain a description of the actions to be financed , an indication of the amount allocated to each action and an indicative implementation timetable . they shall include for grants the priorities , the essential evaluation criteria and the maximum rate of co - financing . ### in order to implement the programme , the commission shall adopt annual work programmes . they shall set out the objectives pursued , the expected results , the method of implementation and their total amount . they shall also contain a description of the actions to be financed , an indication of the amount allocated to each action and an indicative implementation timetable . they shall include for grants the priorities , the essential evaluation criteria and the maximum rate of co - financing , as well as the detailed assessments , justifications and explanations derived from the programmes of work of previous years which serve as a basis for them .


### the internal market is a reality for consumers in their daily lives , when they travel , buy and make payments . consumers are key players in the internal market and should therefore be at its heart . the digital dimension of the internal market is becoming vital for both consumers and traders . consumers increasingly make purchases over the internet and an increasing number of traders sell online . consumers and traders should feel confident in carrying out transactions in a digital environment . ### the internal market is a reality for consumers in their daily lives , when they travel , buy and make payments . consumers are key players in the internal market and should therefore be at its heart . the digital dimension of the internal market is becoming vital for both consumers and traders . consumers increasingly make purchases over the internet and an increasing number of traders sell online . consumers and traders should feel confident in carrying out transactions in a digital environment . in the current crisis , measures to boost economic growth , job creation and consumer recovery are essential . while the digital market provides a valuable opportunity to achieve these objectives , the european union must , in order to take advantage of it , be capable of establishing a full digital internal market . it is essential to dismantle existing barriers on the one hand and boost consumer confidence on the other . the existence of a reliable and efficient online dispute settlement system could also greatly help achieve this increase in consumer confidence in the union .


### online dispute resolution offers a simple and low - cost out - of - court solution to disputes arising from cross - border online transactions . however , there is currently a lack of mechanisms that allow consumers and traders to resolve such disputes via electronic means . this leads to consumer detriment , acts as a barrier to cross - border online transactions , creates an uneven playing field for traders and thus hampers the development of electronic commerce . ### online dispute resolution offers a simple and low - cost out - of - court solution to disputes arising from both cross - border and domestic online transactions . however , there is currently a lack of mechanisms that allow consumers and traders to resolve such disputes via electronic means . this leads to consumer detriment , acts as a barrier in particular to cross - border online transactions , creates an uneven playing field for traders and thus hampers the overall development of electronic commerce .


### the definition of ‘ online sale of goods or provision of services’ should cover a transaction for the online sale of goods or provision of services where the trader , or the trader ' s intermediary , has offered goods or services through a website or by other electronic means and the consumer has ordered those goods or services on that website or by other electronic means . this should also cover cases where the consumer has accessed the website or other information society service through a mobile electronic device such as a mobile telephone . ### the definition of ' online sale of goods or provision of services ' should cover a transaction for the online sale of goods or provision of services where the trader , or the trader ' s intermediary , has offered goods or services through a website or by other electronic means and the consumer has ordered those goods or services on that website or by other electronic means . this should also cover cases where the consumer has accessed the website or other information society service through a mobile electronic device such as a mobile telephone . services which are not provided by electronic processing / inventory systems , such as services provided via voice telephony or telefax , such as telephone or telefax consultation of a doctor , telephone or telefax consultation of a lawyer , or telephone or telefax direct marketing , should not be regarded as services provided by electronic means .


### this regulation aims at creating an online dispute resolution platform at european level . the odr platform should take the form of an interactive website offering a single point of entry to consumers and traders seeking to resolve disputes out - of - court which have arisen from a cross - border e - commerce transaction . it should allow consumers and traders to submit complaints by filling in an electronic complaint form available in all official languages of the union and transmit complaints to an alternative dispute resolution entity competent to deal with the dispute concerned . the platform should offer to adr entities and the parties the possibility of conducting the dispute resolution procedure via the platform . ### this regulation aims at creating an online dispute resolution platform at european level . the odr platform should take the form of an interactive website offering a single point of entry to consumers and traders seeking to resolve disputes out - of - court which have arisen from e - commerce transactions . the platform should allow consumers and traders to submit complaints by filling in an electronic complaint form available in all official languages of the union and transmit complaints to an alternative dispute resolution entity competent to deal with the dispute concerned . the odr platform should be interoperable with existing adr entities operating online . the complaint form should contain only that information which is necessary to identify the adr entity or entities competent to deal with a dispute .


### ensuring that all adr entities notified to the commission in accordance with article 17 of directive … . / … / eu [ = directive on consumer adr ] office of publications insert reference number ] are linked electronically to the european odr platform should allow the full coverage in out - of - court redress online for cross - border disputes arising from the online sale of goods or provision of services . ### ensuring that all adr entities notified to the commission in accordance with article 17 of directive . . . . / . . . / eu [ = directive on consumer adr ] office of publications insert reference number ] are linked electronically to the odr platform should allow the full coverage in out - of - court redress online for disputes arising from the online sale of goods or provision of services .


### this regulation does not prevent the functioning of any existing online dispute resolution entity operating within the union . it should not prevent adr entities from dealing with cross - border online disputes which have been submitted to them by a means other than the odr platform . ### this regulation does not prevent the functioning of any existing online dispute resolution entity operating within the union . it should not prevent adr entities from dealing with online disputes which have been submitted to them by a means other than the odr platform .


### the right to an effective remedy and the right to a fair trial are fundamental rights guaranteed in article 47 of the charter of fundamental rights of the european union . online dispute resolution procedures cannot be designed to replace court procedures and should not deprive consumers or traders of their rights to seek redress before the courts . nothing in this regulation should , therefore , prevent parties from exercising their right of access to the judicial system . ### the right to an effective remedy and the right to a fair trial are fundamental rights guaranteed in article 47 of the charter of fundamental rights of the european union . online dispute resolution procedures cannot be designed to replace court procedures and should not deprive consumers or traders of their rights to seek redress before the courts . nothing in this regulation should , therefore , prevent parties from exercising their right of access to the judicial system . member states should , in implementing the directive , provide for instruments such as the condition of admissibility , governed by the rulings of the court of justice of the european union , also for a transitional period of no less than five years from its entry into force , to ensure that its principles are genuinely applied and to promote the mediation culture , ensuring that both litigants at least have to adhere to it . it would be desirable for the use of adr to be made compulsory in those member states in which the legal system has been recognised by the oecd as being prejudicial to the rights of claimants to a fair trial within a reasonable time .


### the right to an effective remedy and the right to a fair trial are fundamental rights guaranteed in article 47 of the charter of fundamental rights of the european union . online dispute resolution procedures cannot be designed to replace court procedures and should not deprive consumers or traders of their rights to seek redress before the courts . nothing in this regulation should , therefore , prevent parties from exercising their right of access to the judicial system . ### the right to an effective remedy and the right to a fair trial are fundamental rights guaranteed in article 47 of the charter of fundamental rights of the european union . online dispute resolution procedures are not intended to and cannot be designed to replace court procedures , nor should they deprive consumers or traders of their rights to seek redress before the courts . nothing in this regulation should , therefore , prevent parties from exercising their right of access to the judicial system .


### in order to supplement or amend certain non - essential elements of this regulation , the power to adopt acts in accordance with article 290 tfeu should be delegated to the commission in respect of the type of information which a complainant is to provide in the electronic complaint form made available on the odr platform . 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 council . ### in order to supplement or amend certain non - essential elements of this regulation , the power to adopt acts in accordance with article 290 tfeu should be delegated to the commission in respect of the functions of the odr platform , the modalities of cooperation between the consumer advisors and the type of information which a complainant is to provide in the electronic complaint form made available on the odr platform , as well as the modalities of that electronic complaint form . 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 council .


### since the objectives of this regulation , namely to set up a european online dispute resolution platform for cross - border online disputes governed by common rules , because of the scale and effects of the action , cannot be sufficiently achieved by the member states and therefore 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 regulation does not go beyond what is necessary in order to achieve that objective . ### since the objectives of this regulation , namely to set up a european online dispute resolution platform for cross - border and domestic online disputes governed by common rules , cannot be sufficiently achieved by the member states and can therefore , by reason of its scale and effects , 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 regulation does not go beyond what is necessary in order to achieve that objective .


### this regulation shall apply to the out - of - court resolution of contractual disputes arising from the cross - border online sale of goods or provision of services between consumers and traders through the intervention of an alternative dispute resolution entity complying with directive [ office of publications please insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec ] and involving the use of a european online dispute resolution platform . ### this regulation shall apply to the out - of - court resolution of contractual disputes initiated by consumers against traders arising from the cross - border online sale of goods or provision of services between consumers and traders through the intervention of an alternative dispute resolution entity complying with directive [ office of publications please insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec ] and involving the use of a european online dispute resolution platform .


### this regulation shall apply to the out - of - court resolution of contractual disputes arising from the cross - border online sale of goods or provision of services between consumers and traders through the intervention of an alternative dispute resolution entity complying with directive [ office of publications please insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec ] and involving the use of a european online dispute resolution platform . ### this regulation shall apply to the out - of - court resolution of contractual disputes arising from the cross - border and domestic online sale of goods or provision of services between consumers and traders through the intervention of an alternative dispute resolution entity complying with directive . . . * and involving the use of a european online dispute resolution platform . _____________ * oj : please insert the number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending directive 2009 / 22 / ec


### ‘ trader’ means any natural persons or any legal person , irrespective of whether privately or publicly owned , who is acting , including through any person acting in his name or on his behalf , for purposes relating to his trade , business , craft or profession ; ### ‘ trader’ means any natural person or any legal person , irrespective of whether privately or publicly owned , who is acting , including through any person acting in his name or on his behalf , for purposes relating to his trade , business , craft or profession ;


### – services having material content even though provided via electronic devices such as automatic cash or ticket dispensing machines , access to road networks , car parks , charging for use , even if there are electronic devices at the entrance or exit controlling access and / or ensuring correct payment is made ; ### – services provided via electronic devices such as automatic cash or ticket dispensing machines , access to road networks , car parks , charging for use , even if there are electronic devices at the entrance or exit controlling access and / or ensuring correct payment is made ;


### – services which are not provided via electronic processing / inventory systems such as voice telephony services , telefax or telex services , services provided via voice telephony or fax ; telephone or telefax consultation of a doctor ; telephone or telefax consultation of a lawyer ; telephone or telefax direct marketing . ### – services which are not provided via electronic processing / inventory systems such as voice telephony services , telefax or telex services , services provided via voice telephony or telefax ;


### proposing , based on the information contained in the electronic complaint form , one or more competent adr entities to the parties and providing information on their fees , if applicable , the language or languages in which the procedure will be conducted , the approximate length of the procedures or informing the complainant party that based on the information submitted , no competent adr entity could be identified ; ### identifying , based on the information contained in the electronic complaint form , one or more adr entities which are competent to deal with the dispute , and providing information to the parties on the costs of their procedure , if applicable , procedural rules , if any , concerning thresholds and time limits , the language or languages in which the procedure will be conducted , the average length of the procedure and the binding or non - binding nature of its outcome ;


### referring complaints to the adr entity which the parties have agreed to use ; ### transmitting complaints to the adr entity which the parties have agreed to use ;


### enabling the parties and the adr entity to conduct the dispute resolution procedure online ; ### offering , free of charge , an electronic case management tool which enables the parties and the adr entity to conduct the dispute resolution procedure online via the platform ;


### publishing information on adr entities notified to the commission in accordance with article 17 of directive … . / … / eu [ office of publications please insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec ] which deal with disputes covered by this regulation ; ### publishing information on adr entities notified to the commission in accordance with article 17 of directive . . . . / . . . / eu [ office of publications please insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec ] which deal with disputes covered by this regulation . the information should be provided in a clear and unambiguous manner , be easily accessible by electronic means and be kept up to date ;


### publishing information on adr entities notified to the commission in accordance with article 17 of directive … . / … / eu [ office of publications please insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec ] which deal with disputes covered by this regulation ; ### publishing information on adr entities notified to the commission in accordance with article 17 of directive … . / … / eu [ office of publications please insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec ] which deal with disputes covered by this regulation ; the information must be available online in a clear and comprehensible form , easily accessible and constantly updated .


### alternative dispute resolution entities which have been notified to the commission in accordance with article 17 of directive … . / … / eu [ office of publications please insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec ] and which , according to the elements necessary to establish their competence , as notified pursuant to article 16 of directive … . / … / eu [ office of publications please insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec ] , which , based on the information contained in the electronic complaint form referred to in point of paragraph 3 , are competent to deal with disputes covered by this regulation , shall register electronically with the odr platform . ### alternative dispute resolution entities which have been notified to the commission in accordance with article 17 of directive . . . * and which , according to the elements necessary to establish their competence , as notified pursuant to article 16 of that directive , which , based on the information contained in the electronic complaint form referred to in point of paragraph 3 , are competent to deal with disputes covered by this regulation , shall be registered electronically with the odr platform . _____________ * oj : please insert the number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec


### the commission shall adopt measures concerning the modalities for the exercise of the functions provided for in paragraph 3 through implementing acts . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 15 . ### the commission shall adopt delegated acts in accordance with article 16 concerning the modalities for the exercise of the functions provided for in paragraph 3 .


### each member state shall designate one odr contact point and communicate its name and contact details to the commission . member states may confer responsibility for the odr contact points on their centres of the european consumer centre network , on consumer associations or on any other body . each odr contact point shall host at least two online dispute resolution facilitators . ### the commission shall designate one odr contact point in each member state . the responsibility for the odr contact points shall be conferred to the centres of the european consumer centre network . each odr contact point shall host at least two online consumer advisors .


### the odr facilitators shall provide support to the resolution of disputes relating to complaints submitted via the platform by fulfilling the following functions : ### the consumer advisors shall provide support to the resolution of disputes relating to complaints submitted via the odr platform by fulfilling the following functions :


### submitting , based on the practical experience gained from the performance of their functions , an annual activity report to the commission and to the member states ; ### if no competent adr entity can be identified , providing support to the parties in finding an amicable solution ;


### the information to be submitted by the complainant party shall be sufficient to determine the competent adr entity . this information is described in the annex . ### the information to be submitted by the complainant party shall be sufficient to determine the competent adr entity . that information shall be entered in the electronic complaint form , the model of which is described in the annex .


### the commission shall lay down the modalities of the electronic complaint form by means of implementing acts . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 15 . ### the commission shall adopt delegated acts in accordance with article 16 to lay down the technical modalities of the electronic complaint form .


### upon receipt of a fully completed complaint form , the odr platform shall communicate to the complainant party , in the language of the complaint , and send by e - mail to the respondent party , in the language of the contract , the following : ### upon receipt of a fully completed complaint form and without delay , the odr platform shall , in an easily understandable way , communicate to the complainant party , in the language of the complaint , and send by e - mail to the respondent party , in the language of the contract , the following :


### a list of all competent adr entities , if any are identified ; ### the information that the parties have to agree on one of the identified adr entities in order for the complaint to be transmitted to that entity and that by choosing that adr entity they agree to initiate dispute resolution procedure before it ;


### the commission shall have access to information processed in accordance with article 9 for the purposes of monitoring the use and functioning of the odr platform and drawing up the reports referred to in article 17 . it shall process personal data of the users of the platform in so far as it is necessary for the operation and maintenance of the platform , including for the purposes of monitoring the use of the platform by adr entities and odr facilitators . ### the commission shall have access to information processed in accordance with article 9 for the purposes of monitoring the use and functioning of the odr platform and drawing up the reports referred to in article 17 . it shall process personal data of the users of the platform in so far as it is necessary for the operation and maintenance of the platform , including for the purposes of monitoring the use of the platform by adr entities and consumer advisors .


### personal data related to a dispute shall be kept in the database referred to in paragraph 1 only for the time necessary to achieve the purposes for which they were collected and to ensure that data subjects are able to access their personal data in order to exercise their rights , and shall be automatically deleted , at the latest , after 6 months following the date of conclusion of the dispute which has been transmitted to the odr platform in accordance with article 9 . the above - mentioned retention period shall also apply to personal data kept in national files by the adr entity or the odr facilitator which dealt with the dispute concerned , except if the rules of procedure applied by the adr entity or any specific provisions of national law provide for a longer retention period . ### personal data related to a dispute shall be kept in the database referred to in paragraph 1 only for the time necessary to achieve the purposes for which they were collected and to ensure that data subjects are able to access their personal data in order to exercise their rights , and shall be automatically deleted , at the latest , after 6 months following the date of conclusion of the dispute which has been transmitted to the odr platform in accordance with article 9 . the above - mentioned retention period shall also apply to personal data kept in national files by the adr entity or the consumer advisor which dealt with the dispute concerned , except if the rules of procedure applied by the adr entity or any specific provisions of national law provide for a longer retention period .


### each odr facilitator and each adr entity shall be regarded as a controller , in accordance with article 2 of directive 95 / 46 / ec , with respect to their own data processing activities under this regulation and shall be responsible to ensure that these activities comply with data protection rules laid down in national legislation adopted pursuant to directive 95 / 46 / ec . in relation to its responsibilities under this regulation and the processing of personal data involved therein , the commission shall be regarded as a controller in accordance with article 2 of regulation no 45 / 2001 . ### each consumer advisor and each adr entity shall be regarded as a controller , in accordance with article 2 of directive 95 / 46 / ec , with respect to their own data processing activities under this regulation and shall be responsible to ensure that these activities comply with data protection rules laid down in national legislation adopted pursuant to directive 95 / 46 / ec . in relation to its responsibilities under this regulation and the processing of personal data involved therein , the commission shall be regarded as a controller in accordance with point of article 2 of regulation no 45 / 2001 .


### odr facilitators and adr entities shall be subject to rules of professional secrecy or other equivalent duties of confidentiality laid down in national legislation . ### odr facilitators shall be subject to rules of professional secrecy or other equivalent duties of confidentiality laid down in the legislation of the member state of their odr contact point . adr entities shall be subject to rules of professional secrecy or other equivalent duties of confidentiality laid down in the legislation of the member state where they are based .


### the commission shall take the appropriate technical and organisational measures to ensure the security of information processed under this regulation , including appropriate data access control , a security plan and a security incident management , in accordance with article 22 of regulation no 45 / 2001 . ### the commission shall take the appropriate technical and organisational measures to ensure the security of information processed under this regulation , including appropriate data access control , a security plan , privacy impact assessment and a security incident management , in accordance with article 22 of regulation no 45 / 2001 .


### traders established within the union engaging in the cross - border online sale of goods or provision of services shall inform consumers about the odr platform and about their e - mail address . this information shall be made easily , directly , prominently and permanently accessible on the traders ' websites and , if the offer is made by e - mail or another textual message transmitted by electronic means , in that message . it shall include an electronic link to the odr platform ' s homepage . traders shall also inform consumers about the odr platform when the consumer submits a complaint to the trader , a consumer complaint handling system operated by the trader or to a company ombudsman . ### when online traders established within the european union engaging in the cross border online sale of goods or provision of services have committed to use adr , they shall inform consumers about the odr platform . . this information shall be made easily , directly , prominently and permanently accessible on the traders ' websites and , if the offer is made by e - mail or another textual message transmitted by electronic means , in that message . it shall include an electronic link to the odr platform ' s homepage . traders shall also inform consumers about the odr platform when the consumer submits a complaint to the trader , a consumer complaint handling system operated by the trader or to a company ombudsman .


### the delegation of power referred to in article 7 shall be conferred for an indeterminate period of time from the [ office of publications insert same date as in art . 18 = date of entry into force of this regulation ] . ### the power to adopt delegated acts referred to in articles 5 , 6 and 7 shall be conferred on the commission for an indeterminate period of time from . . . * . _____________ * oj : please insert the date of entry into force of this regulation .


### the delegation of powers referred to in article 7 may be revoked at any time by the european parliament or by the council . a decision of revocation shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force . ### the delegation of power referred to in articles 5 , 6 and 7 may be revoked at any time by the european parliament or by the council . a decision of revocation shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force .


### information to be provided when filling in the electronic complaint form ### model of the electronic complaint form


### name , address and , if applicable , e - mail and website address of the complainant party ; ### whether the complainant party is a consumer or a trader* ;


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


### type of goods or services to the sale or provision of which the complaint relates ; ### consumer ' s language** possibility to choose more than one language from the drop - down list


### grounds on which the complaint is based ; ### communication method by which the goods or services were offered and communication method by which the order was made* ;


### consumer ' s place of residence at the time the goods or services were ordered ; ### if applicable , where the trader ' s offer was made or the goods or services delivered or supposed to be delivered out of the operations of a branch , agency or other establishment , the place where that branch , agency or other establishment is situated ;


### communication method by which the goods or services were offered and communication method by which the order was made ; ### language of the contract or , if not known , language used on the website ;


### if applicable , where the trader ' s offer was made or the goods or services delivered or supposed to be delivered out of the operations of a branch , agency or other establishment , the place where that branch , agency or other establishment is situated ; ### adr entities the trader is committed to use [ if known ] .


### language of the contract ; ### grounds on which the complaint is based [ description of the complaint , up to 1000 words ]


### adr entities the trader committed to use in accordance with article 10 of directive … . / … / eu [ office of publications please insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending directive 2009 / 22 / ec ] , if known . ### attachments


### proposal for a directive of the european parliament and of the council on package travel and assisted travel arrangements , amending regulation no 2006 / 2004 , directive 2011 / 83 / eu and repealing council directive 90 / 314 / eec ### proposal for a directive of the european parliament and of the council on package travel and linked travel arrangements , amending regulation no 2006 / 2004 , directive 2011 / 83 / eu and repealing council directive 90 / 314 / eec


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


### for the sake of transparency , packages should be distinguished from assisted travel arrangements , where online or high street agents assist travellers in combining travel services leading the traveller to conclude contracts with different providers of travel services , including through linked booking processes , which do not contain those features and in relation to which it would not be appropriate to apply all obligations applying to packages . ### for the sake of transparency , packages should be distinguished from assisted travel arrangements , where online or high street agents assist travellers in combining travel services leading the traveller to conclude contracts with different providers of travel services , including through linked booking processes in a targeted manner , which do not contain those features and in relation to which it would not be appropriate to apply all obligations applying to packages .


### at the same time , assisted travel arrangements should be distinguished from travel services which travellers book independently , often at different times , even for the purpose of the same trip or holiday . online assisted travel arrangements should also be distinguished from links through which travellers are simply informed about further travel services in a general fashion , for instance where a hotel or an organiser of an event includes on its website a list of all operators offering transport services to its location independently of any booking or if cookies or meta data are used to place advertisements on websites . ### at the same time , assisted travel arrangements should be distinguished from travel services which travellers book independently , often at different times , even for the purpose of the same trip or holiday . online assisted travel arrangements should also be distinguished from related websites which do not have the aim of concluding a contract with the traveller and from links through which travellers are simply informed about further travel services in a general fashion , for instance where a hotel or an organiser of an event includes on its website a list of all operators offering transport services to its location independently of any booking or if cookies or meta data are used to place advertisements on websites .


### at the same time , assisted travel arrangements should be distinguished from travel services which travellers book independently , often at different times , even for the purpose of the same trip or holiday . online assisted travel arrangements should also be distinguished from links through which travellers are simply informed about further travel services in a general fashion , for instance where a hotel or an organiser of an event includes on its website a list of all operators offering transport services to its location independently of any booking or if cookies or meta data are used to place advertisements on websites . ### at the same time , assisted travel arrangements should be distinguished from travel services which travellers book independently , often at different times , even for the purpose of the same trip or holiday . online assisted travel arrangements should also be distinguished from links through which travellers are simply informed about further travel services in a general fashion and not in a targeted manner , for instance where a hotel or an organiser of an event includes on its website a list of all operators offering transport services to its location independently of any booking or if cookies or meta data are used to place on websites advertisements related to the travel destination and / or travel period specified for the first travel service chosen .


### particular rules should be laid down for both high street and on - line retailers which assist travellers , on the occasion of a single visit or contact with their own point of sale , in concluding separate contracts with individual service providers and for online retailers which , through linked online booking processes , facilitate the procurement of additional travel services from another trader in a targeted manner , at the latest when the booking of the first service is confirmed . these rules would apply for example , where , along with the confirmation of the booking of a first travel service such as a flight or a train journey , a consumer receives an invitation to book an additional travel service available at the chosen travel destination , for instance hotel accommodation , with a link to the booking site of another service provider or intermediary . while those arrangements do not constitute packages within the meaning of this directive as there can be no confusion that a single organiser has assumed the responsibility for the travel services , such assisted arrangements constitute an alternative business model that often competes closely with packages . ### particular rules should be laid down for both high street and on - line retailers which assist travellers , on the occasion of a single visit or contact with their own point of sale , in concluding separate contracts with individual service providers and for online retailers which , through linked online booking processes , facilitate the procurement of additional travel services from another trader in a targeted manner which implies a transfer between the traders of data related specifically to the first travel service , without a transfer of the traveller ' s personal data , at the latest when the booking of the first service is confirmed by email . these rules would apply for example , where , while the confirmation of the booking of a first travel service such as a flight or a train journey is sent , or along with the latter , a consumer receives an invitation to book an additional travel service available at the chosen travel destination and / or for the dates specified for the first travel service , for instance hotel accommodation , with a link to the booking site of another service provider or intermediary . while those arrangements do not constitute packages within the meaning of this directive as there can be no confusion that a single organiser and / or retailer has assumed the responsibility for the travel services , and as no personal data from the traveller has been transferred between the traders , such assisted arrangements constitute an alternative business model that often competes closely with packages .


### only the combination of different travel services , such as accommodation , carriage of passengers by bus , rail , water or air , as well as car rental , should be considered for the purposes of identifying a package or an assisted travel arrangement . accommodation for residential purposes , including for long - term language courses , should not be considered as accommodation within the meaning of this directive . ### only the combination of different travel services , such as accommodation , carriage of passengers by bus , rail , water or air , as well as car rental , should be considered for the purposes of identifying a package or an assisted travel arrangement . hotel nights with added packages , such as tickets for musicals or spa treatments , should be excluded when this package does not form a significant part of the trip or the ancillary service does not clearly constitute the real reason for the trip . accommodation for residential purposes for over one month or which is clearly not for the purpose of tourism , such as for long - term language courses , should not be considered as accommodation within the meaning of this directive .


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


### other tourist services , such as admission to concerts , sport events , excursions or event parks are services that , in combination with either carriage of passengers , accommodation and / or car rental , should be considered as capable of constituting a package or an assisted travel arrangement . however , such packages should only fall within the scope of this directive if the relevant tourist service accounts for a significant proportion of the package . generally , the tourist service should be considered as a significant proportion of the package if it accounts for more than 20% of the total price or otherwise represents an essential feature of the trip or holiday . ancillary services , such as travel insurance , transport of luggage , meals and cleaning provided as part of accommodation , should not be considered as tourist services in their own right . ### other tourist services , such as admission to concerts , sport events , excursions or event parks are services that , in combination with either carriage of passengers , accommodation and / or car rental , should be considered as capable of constituting a package or an assisted travel arrangement . however , such packages should only fall within the scope of this directive if the relevant tourist service accounts for a significant proportion of the package . generally , the tourist service should be considered as a significant proportion of the package if it accounts for more than 50% of the total price or otherwise represents an essential feature of the trip or holiday . ancillary services , such as travel insurance , transport of luggage , transfer between the accommodation and the station , spa services booked on site , bicycle hire , meals and cleaning provided as part of accommodation , should not be considered as tourist services in their own right


### in certain cases organisers should be allowed to make unilateral changes to the package travel contract . however , travellers should have the right to terminate the contract if the proposed alterations change significantly any of the main characteristics of the travel services . price increases should be possible only if there has been a change in the cost of fuel for the carriage of passengers , in taxes or fees imposed by a third party not directly involved in the performance of the included travel services or in the exchange rates relevant to the package and if both an upward and downward revision of the price is expressly reserved in the contract . price increases should be limited to 10% of the price of the package . ### in certain cases organisers should be allowed to make unilateral changes to the package travel contract . however , travellers should have the right to terminate the contract if the proposed alterations change significantly any of the main characteristics of the travel services . price increases should be possible only if there has been a change in the cost of fuel for the carriage of passengers , in taxes or fees imposed by a third party not directly involved in the performance of the included travel services or in the exchange rates relevant to the package and if both an upward and downward revision of the price is expressly reserved in the contract . travellers should have the right to terminate the contract without any obligation to pay compensation or to accept an alternative equivalent travel package offered by the organiser if the price increases exceed 10 % of the original price of the package .


### this directive should not affect the rights of travellers to present claims both under this directive and under any other relevant union legislation , so that travellers will continue to have the possibility to address claims to the organiser , the carrier or any other liable party , or , as the case may be , to several parties . it should be clarified that they may not cumulate rights under different legal bases if the rights safeguard the same interest or have the same objective . the organiser ' s liability is without prejudice to the right to seek redress from third parties , including service providers . ### this directive should not affect the rights of travellers to present claims both under this directive and under any other relevant union legislation , so that travellers will continue to have the possibility to address claims to the organiser and / or the retailer , the carrier or any other liable party , or , as the case may be , to several parties . it should be clarified that they may not cumulate rights under different legal bases if the rights safeguard the same interest or have the same objective . the organiser and / or the retailer ' s liability is without prejudice to the right to seek redress from third parties , including service providers . member states should ensure that the organiser and the retailer have appropriate and accessible means of redress against third parties in this regard .


### this directive should not affect the rights of travellers to present claims both under this directive and under any other relevant union legislation , so that travellers will continue to have the possibility to address claims to the organiser , the carrier or any other liable party , or , as the case may be , to several parties . it should be clarified that they may not cumulate rights under different legal bases if the rights safeguard the same interest or have the same objective . the organiser ' s liability is without prejudice to the right to seek redress from third parties , including service providers . ### this directive should not affect the rights of travellers to present claims both under this directive and under any other relevant union legislation , so that travellers will continue to have the possibility to address claims to the organiser , the carrier or any other liable party , or , as the case may be , to several parties . it should be clarified that they may not cumulate rights under different legal bases if the rights safeguard the same interest or have the same objective . however , the need to ensure that travellers receive an appropriate and timely compensation in cases where the contract is not performed properly by one of the parties should not impose an unreasonable and disproportionate burden on organisers and retailers . in addition to their obligation to remedy any lack of conformity or to compensate travellers , organisers and retailers should then have the right to seek redress from any third party which contributed to the event triggering compensation or other obligations . the organiser and retailer ' s liability is therefore without prejudice to this right to seek redress from third parties , including service providers .


### this directive should not affect the rights of travellers to present claims both under this directive and under any other relevant union legislation , so that travellers will continue to have the possibility to address claims to the organiser , the carrier or any other liable party , or , as the case may be , to several parties . it should be clarified that they may not cumulate rights under different legal bases if the rights safeguard the same interest or have the same objective . the organiser ' s liability is without prejudice to the right to seek redress from third parties , including service providers . ### this directive should not affect the rights of travellers to present claims both under this directive and under any other relevant union legislation , so that travellers will continue to have the possibility to address claims to the organiser , the carrier or any other liable party , or , as the case may be , to several parties . it should be clarified that damage compensation claims on the same matter may not be cumulated on the basis of different rules . the organiser ' s liability is without prejudice to the right to seek redress from third parties , including service providers .


### if the traveller is in difficulty during the trip or holiday , the organiser should be obliged to give prompt assistance . such assistance should consist mainly in providing , where appropriate , information on aspects such as health services , local authorities and consular assistance , as well as practical help , for instance with regard to distance communications and alternative travel arrangements . ### if the traveller is in difficulty during the trip or holiday , the organiser should be obliged to give appropriate and prompt assistance . such assistance should consist mainly in providing , where appropriate , information on aspects such as health services , local authorities and consular assistance , as well as practical help , for instance with regard to distance communications and the procurement of alternative travel arrangements .


### member states should ensure that travellers purchasing a package or an assisted travel arrangement are fully protected against the insolvency of the organiser , of the retailer having facilitated the assisted travel arrangement or of any of the service providers . member states in which package organisers and retailers facilitating assisted travel arrangements are established should ensure that traders offering such combinations of travel services provide security for the refund of all payments made by travellers and for their repatriation in the event of insolvency . while retaining discretion as to the way in which insolvency protection is granted , member states should ensure that their national insolvency protection schemes are effective and able to guarantee prompt repatriation and the refund of all travellers affected by the insolvency . the required insolvency protection should take into account the actual financial risk of the activities of the organiser , relevant retailer or service provider , including the type of combination of travel services they sell , foreseeable seasonal fluctuations as well as the extent of pre - payments and the way in which these are secured . in accordance with directive 2006 / 123 / ec of the european parliament and of the council of 12 december 2006 on services in the internal market25 , in cases where insolvency protection may be provided in the form of a guarantee or an insurance policy , such security may not be limited to attestations issued by financial operators established in a particular member state . __________________ 25 oj l376 , 27 . 12 . 2006 , p . 36 . ### member states should ensure that travellers purchasing a package or an assisted travel arrangement are fully protected against the insolvency of the organiser and / or the retailer in case of a package , of the retailer having facilitated the assisted travel arrangement , or of any of the service providers . member states in which package organisers and / or retailers , and retailers facilitating assisted travel arrangements are established should ensure that traders offering such combinations of travel services provide security for the refund of all payments made by travellers and for their repatriation in the event of insolvency . while retaining discretion as to the way in which insolvency protection is granted , member states should ensure that their national insolvency protection schemes are effective and able to guarantee prompt repatriation and the refund of all travellers affected by the insolvency . the required insolvency protection should take into account the actual financial risk of the activities of the organiser and / or the retailer , or the service provider , including the type of combination of travel services they sell , foreseeable seasonal fluctuations as well as the extent of pre - payments and the way in which these are secured . in accordance with directive 2006 / 123 / ec of the european parliament and of the council of 12 december 2006 on services in the internal market25 , in cases where insolvency protection may be provided in the form of a guarantee or an insurance policy , such security may not be limited to attestations issued by financial operators established in a particular member state . __________________ 25 oj l376 , 27 . 12 . 2006 , p . 36 .


### member states should ensure that travellers purchasing a package or an assisted travel arrangement are fully protected against the insolvency of the organiser , of the retailer having facilitated the assisted travel arrangement or of any of the service providers . member states in which package organisers and retailers facilitating assisted travel arrangements are established should ensure that traders offering such combinations of travel services provide security for the refund of all payments made by travellers and for their repatriation in the event of insolvency . while retaining discretion as to the way in which insolvency protection is granted , member states should ensure that their national insolvency protection schemes are effective and able to guarantee prompt repatriation and the refund of all travellers affected by the insolvency . the required insolvency protection should take into account the actual financial risk of the activities of the organiser , relevant retailer or service provider , including the type of combination of travel services they sell , foreseeable seasonal fluctuations as well as the extent of pre - payments and the way in which these are secured . in accordance with directive 2006 / 123 / ec of the european parliament and of the council of 12 december 2006 on services in the internal market25 , in cases where insolvency protection may be provided in the form of a guarantee or an insurance policy , such security may not be limited to attestations issued by financial operators established in a particular member state . __________________ 25 oj l 376 , 27 . 12 . 06 , p . 36 ### member states should ensure that travellers purchasing a package or a linked travel arrangement are fully protected against the insolvency of the organiser , of the retailer having facilitated the linked travel arrangement or of a business involved in the linked travel arrangement . member states should ensure that traders offering such combinations of travel services provide security for the refund of all payments made by travellers and for their repatriation in the event of insolvency . while retaining discretion as to the way in which insolvency protection is granted , member states should ensure that their insolvency protection schemes are effective and able to guarantee repatriation and the refund of all travellers affected by the insolvency . the required insolvency protection should take into account the actual financial risk of the activities of the organiser , relevant retailer or of a business involved in the linked travel arrangement , including the type of combination of travel services they sell , foreseeable seasonal fluctuations as well as the extent of pre - payments and the way in which these are secured . in accordance with directive 2006 / 123 / ec of the european parliament and of the council of 12 december 2006 on services in the internal market25 , in cases where insolvency protection may be provided in the form of a guarantee or an insurance policy , such security may not be limited to attestations issued by financial operators established in a particular member state . __________________ 25 oj l 376 , 27 . 12 . 06 , p . 36 .