### 15. recalls the unilateral declaration made by the uk government , in the context of the protocol , concerning the operation of the ‘democratic consent in northern ireland’ provision in a manner consistent with the good friday agreement; underlines that , in accordance with that unilateral declaration , ‘democratic consent’ to the protocol does not necessarily require cross-community support , but rather must be provided in due time by the majority of the northern ireland assembly; recalls that in the most recent elections in northern ireland , a clear majority of voters voted for parties that supported the protocol; ### 15. recalls the unilateral declaration made by the uk government , in the context of the protocol , concerning the operation of the ‘democratic consent in northern ireland’ provision in a manner consistent with the good friday agreement; underlines that the protocol fully recognises the constitutional position of northern ireland and the principle of consent as set out in the good friday agreement , and provides for confirmation in due time by the majority of the northern ireland assembly; recalls that in the most recent elections in northern ireland , a clear majority of voters voted for parties that supported the protocol;


### — having regard to the good friday agreement of 10 april 1998 , ### — having regard to the belfast agreement of 10 april 1998 , signed by the government of the uk , the government of ireland and the other participants in the multi-party negotiations (the ‘good friday agreement’) ,


### b. whereas the relationship between the eu and the uk must be based on full respect for the international commitments that both parties have negotiated , signed and ratified; ### b. whereas the relationship between the eu and the uk must be based on full respect for the international commitments that both parties have negotiated , signed and ratified and which constitutes binding legal obligations for both sides;


### c. whereas the withdrawal agreement protects the rights of eu citizens living in the uk and of uk citizens living in the eu; ### c. whereas the withdrawal agreement protects the rights of eu citizens living in the uk and of uk citizens living in the eu in accordance with part ii of the agreement; whereas protection of these rights legally continues beyond the completion of the uk’s exit;


### d. whereas the withdrawal agreement provides for a fair financial settlement with the uk; ### d. whereas the withdrawal agreement provides for an orderly and fair financial settlement with the uk;


### e. whereas the protocol avoids a ‘hard border’ on the island of ireland , safeguarding the good friday agreement while ensuring the integrity of the eu’s single market; ### e. whereas the protocol on ireland/northern ireland avoids a ‘hard border’ on the island of ireland , ensures the functioning of an all-island economy and safeguards the good friday agreement while protecting the integrity of the eu’s single market;


### 6. recalls that the withdrawal agreement provides that all eu citizens who were legally residing in the uk and all uk nationals who were legally residing in an eu member state on 31 december 2020 enjoy the full set of rights established under eu law; ### 6. recalls that the withdrawal agreement provides that all eu citizens who were legally residing in the uk and all uk nationals who were legally residing in an eu member state on 31 december 2020 enjoy the full set of rights established under eu law; underlines that the protection of these rights is contingent on the full implementation of the withdrawal agreement;


### 6. urges declaratory member states to address the uk’s concerns relating to evidencing status and to uk citizens living in the eu accessing benefits and services; ### 6. urges declaratory member states to address the uk’s concerns relating to evidencing status and to uk citizens living in the eu accessing benefits and services and calls on the commission to improve the monitoring of the implementation of the withdrawal agreement in the member states in order to reduce cases of misapplication;


### 9. is concerned about the difficulties faced by uk nationals in clarifying their status in some eu countries; welcomes the commission’s initiatives to provide guidance to the member states in this respect; ### 9. is concerned about the difficulties faced by uk nationals in clarifying their status in some eu countries; calls on member states to show a similar degree of flexibility as the uk government does regarding the processing of late applications; welcomes the commission’s initiatives to provide guidance to the member states in this respect;


### the protocol ### the protocol on ireland/northern ireland


### 16. reiterates its opposition to any renegotiation of the protocol; welcomes the proposals made by the commission to find reasonable and flexible solutions for the smooth implementation of the protocol and urges the uk government to engage constructively vis-à-vis these efforts through the joint committee; ### 16. reiterates its opposition to any renegotiation of the protocol; welcomes the set of bespoke arrangements proposed by the commission in october 2021 to find reasonable and flexible solutions for the smooth implementation of the protocol and urges the uk government to engage constructively vis-à-vis these efforts through the eu-uk joint committee with a view to reaching a jointly agreed permanent solution as soon as possible;


### 16. reiterates its opposition to any renegotiation of the protocol; welcomes the proposals made by the commission to find reasonable and flexible solutions for the smooth implementation of the protocol and urges the uk government to engage constructively vis-à-vis these efforts through the joint committee; ### 16. reiterates its opposition to any renegotiation of the protocol; welcomes the proposals made by the commission to find reasonable and flexible solutions for the smooth implementation of the protocol and urges the uk government to engage constructively;


### 20. welcomes the fact that the governance structures responsible for the implementation of the withdrawal agreement are fully operational; calls on the uk to make full use of these structures instead of pursuing unilateral action; ### 20. welcomes the fact that the governance structures responsible for the implementation of the withdrawal agreement are fully operational , in particular its specialized committee on citizens’ rights , which meets very regularly; calls on the uk to make full use of these structures instead of pursuing unilateral action;


### 22. welcomes the active involvement of the eu-uk parliamentary partnership assembly; believes that this assembly provides a good framework for parliamentary cooperation on common challenges , including on the implementation of the withdrawal agreement and the protocol; ### 22. welcomes the active involvement of the eu-uk parliamentary partnership assembly (ppa); believes that this assembly provides a good framework for parliamentary cooperation on common challenges , including on the implementation of the withdrawal agreement and the protocol on ireland/northern ireland; recalls that in its letter of 8 november 2022 to the partnership council the eu-uk ppa took note of the abovementioned difficulties with the implementation of the eu settlement scheme , welcomed the work of the ima , pointed out that different nationalities are treated differently by the uk when applying for work visas , and called on the partnership council to set out a future mobility scheme for young people between the eu and the uk; welcomes that devolved territories were given an active role during the second meeting of the eu-uk ppa in november 2022;


### e. whereas , however , the overall number of petitions remains modest in relation to the total population of the eu , revealing that efforts still need to be stepped up to increase citizens’ awareness about their right to petition; whereas , in exercising the right to petition , citizens expect that the eu institutions will provide added value in finding a solution to their problems; ### e. whereas , however , the overall number of petitions remains modest in relation to the total population of the eu , revealing that efforts still need to be stepped up to increase citizens’ awareness about their right to petition and further encourage the use of this instrument; whereas , in exercising the right to petition , citizens expect that the eu institutions will provide added value in finding a solution to their problems;


### k. whereas the committee on petitions carefully examines and deals with each petition submitted to parliament; whereas each petitioner has the right to receive a reply informing him or her about the decision on admissibility and follow-up actions taken by the committee within a reasonable period of time , in his or her own language or in the language used in the petition; ### k. whereas the committee on petitions carefully examines and deals with each petition submitted to parliament; whereas each petitioner has the right to receive a reply informing him or her about the decision on admissibility and follow-up actions taken by the committee within a reasonable period of time , in his or her own language or in the language used in the petition; whereas any petitioner is entitled to request that his or her petition be reopened on the basis of any relevant fresh developments;


### t. whereas ensuring citizens’ participation is a key element for bringing the eu closer to its citizens; whereas the committee on petitions adopted the report on engaging with citizens: the right to petition , the right to refer to the european ombudsman and the european citizens’ initiative (2020/2275(ini)) concluding that the conference on the future of europe should result in the improvement of the instruments of participatory democracy; whereas the committee on petitions considers the european citizens’ initiative (eci) an important instrument of participatory democracy , which enables citizens to become actively involved in shaping the union’s policies and legislation; ### t. whereas ensuring citizens’ participation is a key element for bringing the eu closer to its citizens; whereas the committee on petitions adopted the report on engaging with citizens: the right to petition , the right to refer to the european ombudsman and the european citizens’ initiative (2020/2275(ini)) , focusing on ways of raising citizens' awareness of their rights , communication campaigns to draw attention to existing channels for participation , closer cooperation with other institutions and parliamentary committees and civic engagement on the part of young people; whereas the committee on petitions considers the european citizens’ initiative (eci) an important instrument of participatory democracy , which enables citizens to become actively involved in shaping the union’s policies and legislation;


### 2. reiterates the importance of a continuous public debate on the union’s field of activity in order to ensure that citizens are correctly informed about the scope of the union’s competences and the different levels of decision-making; calls , in this regard , for broader awareness raising campaigns , through the active involvement of communications services , to help increase citizens’ knowledge about their right to petition , as well as the scope of the union’s responsibilities , with a view to reducing the number of inadmissible petitions and better responding to citizens’ concerns; ### 2. reiterates the importance of a continuous public debate on the union’s field of activity in order to ensure that citizens are correctly informed about the scope of the union’s competences and the different levels of decision-making; calls , in this regard , for broader awareness raising campaigns , through the active involvement of communications services at european and national level , to help increase citizens’ knowledge about their right to petition , as well as the scope of the union’s responsibilities , with a view to reducing the number of inadmissible petitions and better responding to citizens’ concerns;


### 3. points out that petitions constitute a unique opportunity for parliament and the other eu institutions to directly connect with eu citizens and maintain a regular dialogue with them , particularly in cases where they are affected by the misapplication or breach of eu law; stresses the need for enhanced cooperation between the eu institutions and national , regional and local authorities on inquiries regarding the implementation of and compliance with eu law; believes that such cooperation is crucial to address and resolve citizens’ concerns over the application of eu law and contributes to strengthening the democratic legitimacy and accountability of the union; calls , therefore , for the more active participation of member states’ representatives in committee meetings and for swifter responses to requests for clarification or information sent by the committee on petitions to national authorities; ### 3. points out that petitions constitute a unique opportunity for parliament and the other eu institutions to directly connect with eu citizens and maintain a regular dialogue with them , particularly in cases where they are affected by the misapplication of eu law; stresses the need for enhanced cooperation between the union institutions , bodies and agencies and national , regional and local authorities on inquiries regarding the implementation of and compliance with eu law; believes that such cooperation is crucial to address and resolve citizens’ concerns over the application of eu law and contributes to strengthening the democratic legitimacy and accountability of the union; calls , therefore , for the more active participation of member states’ representatives in committee meetings and for swifter responses to requests for clarification or information sent by the committee on petitions to national authorities;


### 5. calls on the commission to assess whether national authorities are taking the necessary measures to respond to citizens’ concerns as expressed in their petitions where cases of systemic failure in compliance with eu law occur; ### 5. calls on the commission to encourage national authorities to take the necessary measures , where they have not already done so , to respond to citizens’ concerns as expressed in their petitions where cases of systemic failure in compliance with eu law occur;


### 6. recalls that cooperation with other committees in parliament is essential for the accurate and comprehensive treatment of petitions; notes that in 2021 , 82 petitions were sent to other committees for opinion and 548 for information; welcomes the fact that 46 opinions and 176 acknowledgements of taking petitions into consideration in their work were received from other committees; recalls that petitioners are informed of the decisions to request opinions from other committees for the treatment of their petitions; calls on parliamentary committees to step up their efforts to actively contribute to the examination of petitions – by proving their expertise – and thus enable parliament to respond more swiftly and comprehensively to citizens’ concerns; ### 6. recalls that cooperation with other committees in parliament is essential for the accurate and comprehensive treatment of petitions; notes that in 2021 , 82 petitions were sent to other committees for opinion and 548 for information; welcomes the fact that 46 opinions and 176 acknowledgements of taking petitions into consideration in their work were received from other committees; notes that the public hearings organised jointly with other parliamentary committees facilitate a thorough examination of petitions; recalls that petitioners are informed of the decisions to request opinions from other committees for the treatment of their petitions; calls on parliamentary committees to step up their efforts to actively contribute to the examination of petitions – by proving their expertise – and thus enable parliament to respond more swiftly and comprehensively to citizens’ concerns;


### 7. believes that the petitions network is a useful tool for facilitating the follow-up of petitions in parliamentary and legislative work; trusts that regular meetings of the petitions network are crucial in order to ensure more visibility for the committee on petition’s activities and strengthen cooperation with the other parliamentary committees through the exchange of information and sharing of best practices among the network’s members; ### 7. believes that the petitions network is a useful tool for facilitating the follow-up of petitions in parliamentary and legislative work; takes the view that this network should enhance dialogue and cooperation with the commission and other eu institutions; trusts that regular meetings of the petitions network are crucial in order to ensure more visibility for the committee on petition’s activities and strengthen cooperation with the other parliamentary committees through the exchange of information and sharing of best practices among the network’s members;


### 17. recalls that increased attention should be given to multilingualism in the eu; encourages in this sense the eu institutions to make use of as many official languages as possible; ### 17. recalls that the union must guarantee citizens the right to participate actively in the democratic functioning of the european union in any of its official languages in order to avoid any form of discrimination and to promote multilingualism; encourages in this sense the eu institutions to make use of as many official languages as possible;


### 23. underlines that the petitions web portal is an essential tool for ensuring a smooth , efficient and transparent petitions process; welcomes , in this regard , the improvements to data protection and security features which have made the portal more user-friendly and secure for citizens; stresses that efforts must be continued to make the portal more accessible , including to persons with disabilities; ### 23. underlines that the petitions web portal is an essential tool for ensuring a smooth , efficient and transparent petitions process; welcomes , in this regard , the improvements to data protection and security features which have made the portal more user-friendly and secure for citizens; stresses that efforts must be continued to make the portal more accessible , including to persons with disabilities; supports the creation of a single digital portal where citizens can access and find out about all the procedures for tabling petitions;


### 1. in order to make social europe a reality , and given the lessons from the pandemic and the war in ukraine on the close interlinkages between our economic and welfare/social systems , it should be ensured that social rights are fully protected and safeguarded in case of conflict with economic freedoms , including by revising the current governance framework. ### 1. in order to make social europe a reality , and given the lessons from the pandemic and the war in ukraine it is necessary to ensure that social rights are fully protected and safeguarded in case of conflict with economic freedoms.


### 1. insists on more democratic legitimacy , accountability and scrutiny of the union economic policies; stresses for the framework , institutions and tools for eu economic governance to be under the community method; calls for any treaty revision to grant the parliament its role as co-legislator and democratic oversight in these policies; ### 1. insists on more democratic legitimacy , accountability and scrutiny of the union economic policies; stresses for the framework , institutions and tools for eu economic governance to be under the community method;


### 1. insists on more democratic legitimacy , accountability and scrutiny of the union economic policies; stresses for the framework , institutions and tools for eu economic governance to be under the community method; calls for any treaty revision to grant the parliament its role as co-legislator and democratic oversight in these policies; ### 1. insists on more democratic legitimacy , accountability and scrutiny of the union economic policies and governance framework; considers that any broadening of the set of eu competences in this area must be accompanied by a correspondent broadening of the parliament's rights and competences;


### 1. notes that the challenges resulting from recent events , including the covid-19 crisis , the russian war of aggression against ukraine and the unprecedented rise of energy costs , have limited the union’s ability to provide itself with the means necessary to attain its objectives and carry through its policies; ### 1. notes that the challenges resulting from recent events , including the covid-19 crisis , the russian war of aggression against ukraine and the unprecedented rise of energy costs , have limited the union’s ability to provide itself with the means necessary to attain its objectives and carry through its policies; notes that inflation has affected the purchasing power of the budget;


### 4. article 311 tfeu shall be amended so that the decision laying down the provisions relating to the system of own resources of the union and the implementing measures for that system are adopted by the council acting by qualified majority after obtaining the consent of the european parliament; ### 4. article 311 tfeu shall be maintained so that the decision laying down the provisions relating to the system of own resources of the union and the implementing measures for that system are adopted by the council acting by unanimity after obtaining the consent of the european parliament;


### 2. supports an economic governance framework that ensures stability , full employment , strategic and sustainable investments , democratic accountability and ownership , and fiscal policies and instruments to counteract shocks; ### 2. supports an economic governance framework that ensures stability and fiscal sustainability , transparency , proper enforcement of fiscal rules , democratic accountability and ownership , and fiscal policies and instruments to counteract shocks via sufficient national fiscal buffers;


### 2. supports an economic governance framework that ensures stability , full employment , strategic and sustainable investments , democratic accountability and ownership , and fiscal policies and instruments to counteract shocks; ### 2. supports an economic governance framework that ensures stability , fiscal sustainability , effective enforcement , democratic accountability and ownership , and fiscal policies , such as fiscal buffers , to counteract shocks;


### 3. calls for the economic governance to be redesigned taking into account lessons learned from the ngeu and sure processes; ### 3. calls for the economic governance to be redesigned taking into account lessons learned from the european response to economic shocks , namely solutions like the ngeu and sure processes;


### 3. calls for the economic governance to be redesigned taking into account lessons learned from the ngeu and sure processes; ### 3. calls for the economic governance to be reviewed taking into account lessons learned from the conditionality regime applied in the recovery and resilience facility;


### 3. calls for the economic governance to be redesigned taking into account lessons learned from the ngeu and sure processes; ### 3. calls for the economic governance review to take into account lessons learned from the ngeu governance structure and sure processes;


### 4. urges that the framework of the ecb’s accountability to parliament be improved; calls for a more comprehensive definition of the price stability and the ways to achieve it; ### 4. recalls that the european central bank is independent when exercising the powers and carrying out the tasks and duties conferred by the treaties; notes that the european central bank mandate and primary objective is to maintain price stability; underlines that these two dimensions are enshrined in the treaties and must be respected; calls , nevertheless , for a clarification on the framework of the ecb’s accountability to the parliament , that must be improved; considers that a more comprehensive definition of the concept of price stability would be useful and a structured debate on the ways to achieve it must be opened , in strict cooperation with the ecb;


### 4. urges that the framework of the ecb’s accountability to parliament be improved; calls for a more comprehensive definition of the price stability and the ways to achieve it; ### 4. urges that the framework of the ecb’s accountability to parliament be improved so that the european parliament can properly follow the ecb's measures to implement its primary mandate of maintaining price stability;


### 4. urges that the framework of the ecb’s accountability to parliament be improved; calls for a more comprehensive definition of the price stability and the ways to achieve it; ### 4. urges that the framework of the ecb’s accountability to parliament be improved; welcomes comprehensive definition of the price stability and the ways to achieve it;


### 5. underlines the numerous impediments to essential eu tax initiatives over the past decades; calls for gradual change that would allow qmv in certain tax questions; ### deleted


### 5. underlines the numerous impediments to essential eu tax initiatives over the past decades; calls for gradual change that would allow qmv in certain tax questions; ### 5. underlines the numerous impediments to essential eu tax initiatives over the past decades; calls for gradual change that would allow qmv in certain tax questions , while ensuring that national budgetary prerogatives are not undermined;


### 5. underlines the numerous impediments to essential eu tax initiatives over the past decades; calls for gradual change that would allow qmv in certain tax questions; ### 5. recognises that taxation is primarily a member state competence and subject to unanimity; calls for member states to continue to cooperate on this basis;


### 6. highlights the new challenges for union’s competition policy , which require that the treaty be amended to align it with the goals of the green deal and the pillar of social rights and support the union´s strategic autonomy in key sectors; ### 6. highlights the new challenges for union’s competition policy , which require that the treaty be amended to align it with the union goal of strategic open autonomy while maintaining strong competition to the benefit of european companies and consumers; invites the commission to deliberate about how to best achieve this objective;


### 6. highlights the new challenges for union’s competition policy , which require that the treaty be amended to align it with the goals of the green deal and the pillar of social rights and support the union´s strategic autonomy in key sectors; ### 6. highlights the new challenges for the union’s competition policy , which could justify treaty amendments to align it with the goals of the green deal and the european pillar of social rights; to support the union´s strategic autonomy in key sectors; and to strengthen the policy tools supporting the digital transition;


### 6. highlights the new challenges for union’s competition policy , which require that the treaty be amended to align it with the goals of the green deal and the pillar of social rights and support the union´s strategic autonomy in key sectors; ### 6. highlights the new challenges for union’s competition policy , which require that the treaty ensures a level playing field in key sectors;


### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. ### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. the improvement of cross-border cooperation that works in a more systematic manner between competent national and european authorities would help to better implement european environmental criminal law.


### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. ### (2) the union continues to be concerned with the sustained rise in the number and severity of environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response.


### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. ### (2) the union is concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for a proportionate , appropriate and effective response.


### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. ### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. the union has a particular responsibility in preventing and combating the commission of environmental offences in developing countries in cases in which the action can be linked to the union. such offences are not compatible with eu development policy and objectives and the un sustainable development goals , pose a threat to the environment and therefore call for an appropriate and effective response.


### (3) the existing systems of penalties under directive 2008/99/ec of the european parliament and of the council20 and environmental sectoral law have not been sufficient in all environmental policy area to achieve compliance with union law for the protection of the environment. compliance should be strengthened by the availability of criminal penalties , which demonstrate social disapproval of a qualitatively different nature compared to administrative penalties. ### (3) the existing systems of penalties under directive 2008/99/ec of the european parliament and of the council20 and environmental sectoral law have not been sufficient in all environmental policy area to achieve compliance with union law for the protection of the environment. compliance should be strengthened by the availability of sufficiently dissuasive criminal penalties , which demonstrate social disapproval of a qualitatively different nature compared to administrative penalties.


### (4) the effective investigation , prosecution and adjudication of environmental criminal offences should be improved. the list of environmental criminal offences which were set out in directive 2008/99/ec should be revised and additional categories of offences based on the most serious breaches of union environmental law should be added. provisions on sanctions should be strengthened in order to enhance their deterrent effect as well as the enforcement chain in charge of detecting , investigating , prosecuting and adjudicating environmental criminal offences. ### (4) the effective investigation , prosecution and adjudication of environmental criminal offences should be improved. the list of environmental criminal offences which were set out in directive 2008/99/ec should be revised and targeted additional categories of offences based only on the most serious breaches of union environmental law should be added. provisions on sanctions should be strengthened in order to enhance their deterrent effect as well as the enforcement chain in charge of detecting , investigating , prosecuting and adjudicating environmental criminal offences.


### (5) member states should criminalise offence categories and provide for greater precision on the definitions of the offence categories , and harmonisation concerning sanction types and levels. ### (5) member states should , in their internal legislation , effectively provide for offence and infraction categories and provide for greater precision and accessibility on the definitions of the offence categories , and harmonisation concerning the types , levels , and proportionality of sanctions.


### (7) in order to constitute an environmental offence under this directive , conduct should be unlawful under union law protecting the environment or national laws , administrative regulations or decisions giving effect to that union law. the conduct which constitutes each category of criminal offence should be defined and , where appropriate , a threshold which needs to be met for the conduct to be criminalised should be set. such conduct should be considered a criminal offence when committed intentionally and , in certain cases , also when committed with serious negligence. illegal conduct that causes death or serious injury of persons , substantial damage or a considerable risk of substantial damage for the environment or is considered otherwise as particularly harmful to the environment constitutes a criminal offence when committed with serious negligence. member states remain free to adopt or maintain more stringent criminal law rules in that area. ### (7) in order to constitute an environmental offence under this directive , conduct should be unlawful under union law protecting the environment or national laws , administrative regulations or decisions giving effect to that union law. the conduct which constitutes each category of criminal offence should be defined and , where appropriate , a threshold which needs to be met for the conduct to be criminalised should be set. such conduct should be considered a criminal offence when committed intentionally and , in certain cases , also when committed with serious negligence. illegal conduct that causes death or serious injury of persons , substantial damage or a considerable risk of substantial damage for the environment or is considered otherwise as particularly harmful to the environment constitutes a criminal offence when committed with serious negligence.


### (8) a conduct should be considered unlawful also when it is carried out under an authorisation by a competent authority in a member state if such authorisation was obtained fraudulently , or by corruption , extortion or coercion. moreover , operators should take the necessary steps to comply with the legislative , regulatory and administrative provisions concerning the protection of environment applicable when they carry out the respective activity , including by complying with their obligations , as laid down in applicable eu and national laws , in procedures governing amendments or updates to existing authorisations. ### (8) a conduct should be considered unlawful also when it is carried out under an authorisation by a competent authority in a member state only in cases where such authorisation was obtained fraudulently , or by corruption , extortion or coercion. moreover , operators should take the necessary steps to comply with the legislative , regulatory and administrative provisions concerning the protection of environment applicable when they carry out the respective activity , including by complying with their obligations , as laid down in applicable eu and national laws , in procedures governing amendments or updates to existing authorisations..


### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. ### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law , while fully respecting the principles of conferral , subsidiarity and proportionality as laid down in art. 5 of the teu.


### (11) qualitative and quantitative thresholds used to define environmental criminal offences should be clarified by providing a non-exhaustive list of circumstances which should be taken into account when assessing such thresholds by authorities which investigate , prosecute and adjudicate offences. this should promote the coherent application of the directive and a more effective fight against environmental crimes as well as provide for legal certainty. however , such thresholds or their application should not make the investigation , prosecution or adjudication of criminal offences excessively difficult. ### (11) qualitative and quantitative thresholds used to define environmental criminal offences should be clarified by providing an exhaustive list of circumstances which should be taken into account when assessing such thresholds by authorities which investigate , prosecute and adjudicate offences. this should promote the coherent application of the directive and a more effective fight against environmental crimes as well as provide for legal certainty. however , such thresholds or their application should not make the investigation , prosecution or adjudication of criminal offences excessively difficult.


### (15) where national law provides for it , legal persons should also be held criminally liable for environmental criminal offences according to this directive. member states whose national law does not provide for the criminal liability of legal persons should ensure that their administrative sanctioning systems provide for effective , dissuasive and proportionate sanctions types and levels as laid down in this directive in order to achieve its objectives. financial situation of legal persons should be taken into account to ensure the dissuasiveness of the sanction imposed. ### (15) where national law provides for it , legal persons should also be held criminally liable for environmental criminal offences according to this directive. member states whose national law does not provide for the criminal liability of legal persons should ensure that their administrative sanctioning systems provide for effective , dissuasive and proportionate sanctions types and levels as laid down in this directive in order to achieve its objectives. the severity of the offence in terms of scale and irreversibility as well as the financial situation of legal persons should be taken into account to ensure the proportionality and dissuasiveness of the sanction imposed.


### (15) where national law provides for it , legal persons should also be held criminally liable for environmental criminal offences according to this directive. member states whose national law does not provide for the criminal liability of legal persons should ensure that their administrative sanctioning systems provide for effective , dissuasive and proportionate sanctions types and levels as laid down in this directive in order to achieve its objectives. financial situation of legal persons should be taken into account to ensure the dissuasiveness of the sanction imposed. ### (15) where national law provides for it , legal persons should also be held criminally liable for environmental criminal offences according to this directive. member states whose national law does not provide for the criminal liability of legal persons should ensure that their administrative sanctioning systems provide for effective , dissuasive and proportionate sanctions types and levels as laid down in this directive in order to achieve its objectives. financial situation of legal persons , along with the nature and seriousness of the offence , should be taken into account to ensure the dissuasiveness of the sanction imposed.


### (16) a further approximation and effectiveness of sanction levels imposed in practice should be fostered through common aggravating circumstances that reflect the severity of the crime committed. where the death of , or serious injury to , a person , have been caused and where these elements are not already constituent for the criminal offence , these could be considered as aggravating circumstances. equally , when an environmental criminal offence causes substantial and irreversible or long-lasting damage to an entire ecosystem , this should be an aggravating circumstance because of its severity , including in cases comparable to ecocide. as the illegal profits or expenditure that can be generated or avoided through environmental crime are an important incentive for criminals , these should be taken into account when determining the appropriate level of sanctioning in the individual case. ### (16) a further approximation and effectiveness of sanction levels imposed in practice should be fostered through common aggravating circumstances that reflect the severity of the crime committed. where the death of , or serious injury to , a person , have been caused and where these elements are not already constituent for the criminal offence , these could be considered as aggravating circumstances. equally , when an environmental criminal offence causes substantial and irreversible or long-lasting damage to an entire ecosystem , this should be an aggravating circumstance because of its severity , including in cases comparable to ecocide. as the illegal profits or expenditure that can be generated or avoided through environmental crime are an important incentive for criminals , these should be taken into account as accurately as possible when determining the appropriate level of sanctioning in the individual case.


### (16) a further approximation and effectiveness of sanction levels imposed in practice should be fostered through common aggravating circumstances that reflect the severity of the crime committed. where the death of , or serious injury to , a person , have been caused and where these elements are not already constituent for the criminal offence , these could be considered as aggravating circumstances. equally , when an environmental criminal offence causes substantial and irreversible or long-lasting damage to an entire ecosystem , this should be an aggravating circumstance because of its severity , including in cases comparable to ecocide. as the illegal profits or expenditure that can be generated or avoided through environmental crime are an important incentive for criminals , these should be taken into account when determining the appropriate level of sanctioning in the individual case. ### (16) a further approximation and effectiveness of sanction levels imposed in practice should be fostered through common aggravating circumstances that reflect the severity of the crime committed. where the death of , or serious injury to , a person , have been caused and where these elements are not already constituent for the criminal offence , these could be considered as aggravating circumstances. equally , when an environmental criminal offence causes substantial and irreversible or long-lasting damage to an entire ecosystem , this should be an aggravating circumstance because of its severity , including in cases comparable to ecocide. as the illegal profits or expenditure that can be generated or avoided through environmental crime are an important incentive for criminals , these should be calculated as accurately as possible and taken into account when determining the appropriate level of sanctioning in the individual case


### (16) a further approximation and effectiveness of sanction levels imposed in practice should be fostered through common aggravating circumstances that reflect the severity of the crime committed. where the death of , or serious injury to , a person , have been caused and where these elements are not already constituent for the criminal offence , these could be considered as aggravating circumstances. equally , when an environmental criminal offence causes substantial and irreversible or long-lasting damage to an entire ecosystem , this should be an aggravating circumstance because of its severity , including in cases comparable to ecocide. as the illegal profits or expenditure that can be generated or avoided through environmental crime are an important incentive for criminals , these should be taken into account when determining the appropriate level of sanctioning in the individual case. ### (16) a further approximation and effectiveness of sanction levels imposed in practice should be fostered through common aggravating circumstances that reflect the severity of the crime committed. where the death of , or serious injury to , a person , have been caused and where these elements are not already constituent for the criminal offence , these could be considered as aggravating circumstances. equally , when an environmental criminal offence causes substantial and irreversible or long-lasting damage to an entire ecosystem , this should be an aggravating circumstance because of its severity. as the illegal profits or expenditure that can be generated or avoided through environmental crime are an important incentive for criminals , these should be taken into account when determining the appropriate level of sanctioning in the individual case.


### (17) where the crimes are of a continuing nature , they should be brought to an end as soon as possible. where offenders have made financial gains , such gains should be confiscated. ### (17) where the crimes are of a continuing nature , they should be brought to an end as soon as possible. where offenders have made financial gains , such gains should be confiscated in full.


### (18) this directive should apply without prejudice to the general rules and principles of national criminal law on the sentencing or the application and execution of sentences in accordance with the specific circumstances in each individual case. ### (18) this directive should apply without prejudice to the general rules and principles of national criminal law on the sentencing or the application and execution of sentences in accordance with specific circumstances in each individual case. in order to allow for legal certainty , the environmental criminal offences and definitions set out in this directive should be kept in place without the introduction of new changes in the foreseeable future.


### (19) member states should lay down rules concerning limitation periods necessary in order to enable them to counter environmental criminal offences effectively , without prejudice to national rules that do not set limitation periods for investigation , prosecution and enforcement. ### (19) member states should lay down rules concerning limitation periods necessary in order to enable them to counter environmental criminal offences more effectively , without prejudice to national rules that do not set limitation periods for investigation , prosecution and enforcement.


### (22) furthermore , judicial and administrative authorities in the member states should have at their disposal a range of criminal sanctions and other measures to address different types of criminal behaviour in a tailored and effective manner. ### (22) furthermore , judicial and administrative authorities in the member states should have at their disposal a range of criminal sanctions and other measures to address different types of criminal behaviour in a tailored and effective manner. the approximation of sanction levels across the eu should promote more effective fight against environmental crimes.


### (22) furthermore , judicial and administrative authorities in the member states should have at their disposal a range of criminal sanctions and other measures to address different types of criminal behaviour in a tailored and effective manner. ### (22) furthermore , judicial and administrative authorities in the member states should have at their disposal a range of criminal sanctions and other proportionate measures to address different types of criminal behaviour in a tailored , proportionate and effective manner.


### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively. ### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively and without undue delays.


### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively. ### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively also in relation to developing countries.


### (24) environmental criminal offences harm nature and society. by reporting breaches of union environmental law , people perform a service of public interest and play a key role in exposing and preventing such breaches , and thus safeguarding the welfare of society. individuals in contact with an organisation in the context of their work-related activities are often the first to know about threats or harm to the public interest and the environment. persons who report irregularities are known as whistleblowers. potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation. such persons should benefit from balanced and effective whistleblowers protection set out under directive (eu) 2019/193725 of the european parliament and of the council . ### (24) environmental criminal offences harm nature and society. by reporting breaches of union environmental law , people perform a service of public interest and play a key role in exposing and preventing such breaches , and thus safeguarding the welfare of society. individuals in contact with an organisation in the context of their work-related activities are often the first to know about threats or harm to the public interest and the environment. persons who report irregularities are known as whistleblowers. potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation. such persons should benefit from comprehensive and effective whistleblowers protection set out under directive (eu) 2019/193725 of the european parliament and of the council .


### (24) environmental criminal offences harm nature and society. by reporting breaches of union environmental law , people perform a service of public interest and play a key role in exposing and preventing such breaches , and thus safeguarding the welfare of society. individuals in contact with an organisation in the context of their work-related activities are often the first to know about threats or harm to the public interest and the environment. persons who report irregularities are known as whistleblowers. potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation. such persons should benefit from balanced and effective whistleblowers protection set out under directive (eu) 2019/1937 of the european parliament and of the council25. ### (24) environmental criminal offences harm nature and society. by reporting breaches of union environmental law , people perform a service of public interest and play a key role in exposing and preventing such breaches , and thus safeguarding the welfare of society. individuals in contact with an organisation in the context of their work-related activities are often the first to know about threats or harm to the public interest and the environment. persons who report irregularities are known as whistleblowers. potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation. such persons should benefit from comprehensive and effective whistleblowers protection set out under directive (eu) 2019/1937 of the european parliament and of the council25.


### (25) other persons may also possess valuable information concerning potential environmental criminal offences. they may be members of the community affected or members of society at large taking an active part in protecting the environment. such persons who report environmental crimes as well as persons who cooperate with the enforcement of such offences should be provided the necessary support and assistance in the context of criminal proceedings , so that they are not disadvantaged for their cooperation but supported and assisted. these persons should also be protected from being harassed or unduly prosecuted for reporting such offences or their cooperation in the criminal proceedings. ### (25) other persons may also possess valuable information concerning potential environmental criminal offences. they may be members of the community affected or members of society at large taking an active part in protecting the environment. such persons who report environmental crimes as well as persons who cooperate with the enforcement of such offences should be provided the necessary support and assistance in the context of criminal proceedings , so that they are not disadvantaged for their cooperation but supported and assisted. reporting of potential environmental criminal offences with cross-border effect should be facilitated via an online platform. these persons should also be protected from being harassed or unduly prosecuted for reporting such offences or their cooperation in the criminal proceedings.


### (25) other persons may also possess valuable information concerning potential environmental criminal offences. they may be members of the community affected or members of society at large taking an active part in protecting the environment. such persons who report environmental crimes as well as persons who cooperate with the enforcement of such offences should be provided the necessary support and assistance in the context of criminal proceedings , so that they are not disadvantaged for their cooperation but supported and assisted. these persons should also be protected from being harassed or unduly prosecuted for reporting such offences or their cooperation in the criminal proceedings. ### (25) other persons may also possess valuable information concerning potential environmental criminal offences. they may be members of the community affected or members of society at large taking an active part in protecting the environment. such persons who report environmental crimes as well as persons who cooperate with the enforcement of such offences should be provided with all the necessary support and assistance in the context of criminal proceedings , so that they are not disadvantaged for their cooperation but supported and assisted. these persons should also be protected from being harassed or unduly prosecuted for reporting such offences or their cooperation in the criminal proceedings.


### (25) other persons may also possess valuable information concerning potential environmental criminal offences. they may be members of the community affected or members of society at large taking an active part in protecting the environment. such persons who report environmental crimes as well as persons who cooperate with the enforcement of such offences should be provided the necessary support and assistance in the context of criminal proceedings , so that they are not disadvantaged for their cooperation but supported and assisted. these persons should also be protected from being harassed or unduly prosecuted for reporting such offences or their cooperation in the criminal proceedings. ### (25) other persons may also possess valuable information concerning potential environmental criminal offences. they may be members of the community affected or members of society at large taking an active part in protecting the environment. such persons who report environmental crimes as well as persons who cooperate with the enforcement of such offences should be provided all the necessary support and assistance in the context of criminal proceedings , so that they are not disadvantaged for their cooperation but supported and assisted. these persons should also be protected from being harassed or unduly prosecuted for reporting such offences or their cooperation in the criminal proceedings.


### (26) since nature cannot represent itself as a victim in criminal proceedings , for the purpose of effective enforcement members of the public concerned , as defined in this directive taking into account articles 2(5) and 9(3) of the aarhus convention26 , should have the possibility to act on behalf of the environment as a public good , within the scope of the member states’ legal framework and subject to the relevant procedural rules. ### (26) for the purpose of effective enforcement members of the public concerned , as defined in this directive taking into account articles 2(5) and 9(3) of the aarhus convention26 , should have the possibility to act on behalf of the environment as a public good , within the scope of the member states’ legal framework and subject to relevant procedural rules.


### (30) to ensure an effective , integrated and coherent enforcement system that includes administrative , civil and criminal law measures , member states should organise internal cooperation and communication between all actors along the administrative and criminal enforcement chains and between punitive and remedial sanctioning actors. following the applicable rules , member states should also cooperate through eu agencies , in particular eurojust and europol , as well as with eu bodies , including the european public prosecutor’s office (eppo) and the european anti-fraud office (olaf) , in their respective areas of competence. ### (30) to ensure an effective , integrated and coherent enforcement system that includes administrative , civil and criminal law measures , member states should organise internal cooperation and communication between all actors along the administrative and criminal enforcement chains and between punitive and remedial sanctioning actors. following the applicable rules , member states should also cooperate through eu agencies , in particular eurojust and europol , as well as with eu bodies , including the european public prosecutor’s office (eppo) and the european anti-fraud office (olaf) , in their respective areas of competence. the cooperation and coordination at eu level , involving mainly eurojust and the european public prosecutor’s office (eppo) should be strengthened to support investigations and prosecutions. in this regard , the commission should assess the possibility of extending the jurisdiction of the european public prosecutor's office to environmental crimes.


### (30) to ensure an effective , integrated and coherent enforcement system that includes administrative , civil and criminal law measures , member states should organise internal cooperation and communication between all actors along the administrative and criminal enforcement chains and between punitive and remedial sanctioning actors. following the applicable rules , member states should also cooperate through eu agencies , in particular eurojust and europol , as well as with eu bodies , including the european public prosecutor’s office (eppo) and the european anti-fraud office (olaf) , in their respective areas of competence. ### (30) to ensure an effective , integrated and coherent enforcement system that includes administrative , civil and criminal law measures , member states should organise internal cooperation and communication between all actors along the administrative and criminal enforcement chains and between punitive and remedial sanctioning actors. following the applicable rules , member states should also cooperate through eu agencies in their respective areas of competence. in order to allow for the positive effect of this directive to take effect in the fight against environmental crime and in order not to create redundant structures or competences at union level , this directive does not consider any extension of competences of union agencies.


### (32) to effectively tackle the criminal offences referred to in this directive , it is necessary that competent authorities in the member states collect accurate , consistent and comparable data on the scale of and trends in environmental offences and the efforts to combat them and their results. these data should be used for preparing statistics to serve the operational and strategic planning of enforcement activities as well as for providing information to citizens. member states should collect and report to the commission relevant statistical data on environmental offences. the commission should regularly assess and publish the results based on the data transmitted by the member states. ### (32) to effectively tackle the criminal offences referred to in this directive , it is necessary that competent authorities in the member states collect and keep up-to-date accurate , consistent and comparable data on the scale of and trends in environmental offences and the efforts to combat them and their results. these data should be used for preparing statistics to serve the operational and strategic planning of enforcement activities as well as for providing information to citizens. member states should collect and report to the commission and competent eu bodies and agencies relevant statistical data on environmental offences. the commission should regularly assess and publish the results based on the data transmitted by the member states.


### this directive establishes minimum rules concerning the definition of criminal offences and sanctions in order to protect the environment more effectively. ### this directive establishes minimum harmonised rules concerning the definition of criminal offences and sanctions in the field of environmental protection in order to protect the environment more effectively.


### this directive establishes minimum rules concerning the definition of criminal offences and sanctions in order to protect the environment more effectively. ### this directive establishes minimum rules concerning the definition of criminal offences and sanctions in order to protect the environment , prevent and combat environmental crime more effectively.


### the conduct shall be deemed unlawful even if carried out under an authorisation by a competent authority in a member state when the authorisation was obtained fraudulently or by corruption , extortion or coercion; ### the conduct shall be deemed unlawful even if carried out under an authorisation by a competent authority in a member state when the authorisation was obtained illegally


### (4) ‘public concerned’ means the persons affected or likely to be affected by the offences referred to in articles 3 or 4. for the purposes of this definition , persons having a sufficient interest or maintaining the impairment of a right as well as non-governmental organisations promoting the protection of the environment and meeting any proportionate requirements under national law shall be deemed to have an interest; ### (4) ‘public concerned’ means the persons affected or likely to be affected by the offences referred to in articles 3 or 4 , including victims of such offences. for the purposes of this definition , persons having a sufficient interest or claiming a violation as well as non-governmental organisations promoting the protection of the environment and meeting any proportionate requirements under national law shall be deemed to be , or likely to be , affected by the offences referred to articles 3 or 4;


### 1. member states shall ensure that the following conduct constitutes a criminal offence when it is unlawful and committed intentionally: ### 1. member states shall ensure that the following conduct constitutes a criminal offence when it is unlawful and committed intentionally , therefore presenting a danger:


### the discharge , emission or introduction of a quantity of materials or substances or ionising radiation into air , soil or water which causes or is likely to cause death or serious injury to any person or substantial damage to the quality of air , the quality of soil or the quality of water , or to animals or plants; ### the discharge , emission or introduction of a quantity of materials , energy or ionising radiation into air , soil or water which causes or is likely to cause death or serious injury to any person or severe damage to the quality of air , the quality of soil or the quality of water , or to animals or plants;


### the placing on the market of a product which , in breach of a prohibition or another requirement , causes or is likely to cause death or serious injury to any person or substantial damage to air , water or soil quality , or to animals or plants as a result of the product's use on a larger scale; ### the placing on the market of a product which , in breach of a prohibition or another requirement , causes or is likely to cause death or serious injury to any person or severe damage to air , water or soil quality , or to animals or plants especially as a result of the product's use on a larger scale;


### the ship-source discharges of polluting substances referred to in article 4(1) of directive 2005/35/ec of the european parliament and of the council42 on ship-source pollution and on the introduction of penalties , including criminal penalties , into any of the areas referred to in article 3(1) of that directive , provided that the ship-source discharges do not satisfy the exceptions set in article 5 of that directive; this provision shall not apply to individual cases , where the ship-source discharge does not cause deterioration in the quality of water , unless repeated cases by the same offender in conjunction result in deterioration in the quality of water; ### the ship-source discharges of polluting substances referred to in article 4(1) of directive 2005/35/ec of the european parliament and of the council42 on ship-source pollution and on the introduction of penalties , including criminal penalties , into any of the areas referred to in article 3(1) of that directive , provided that the ship-source discharges do not satisfy the exceptions set in article 5 of that directive; this provision shall not apply to individual cases , where the ship-source discharge does not cause deterioration in the quality of water , or other measurable damage to the environment unless repeated cases by the same offender in conjunction result in deterioration in the quality of water or other measurable damage to the environment;


### the installation , operation or dismantling of an installation in which a dangerous activity is carried out or in which dangerous substances , preparations or pollutants are stored or used falling within the scope of directive 2012/18/eu of the european parliament and of the council43 , directive 2010/75/eu of the european parliament and of the council44 or directive 2013/30/eu of the european parliament and of the council45 and which causes or is likely to cause death or serious injury to any person or substantial damage to the quality of air , the quality of soil or the quality of water , or to animals or plants; ### the installation , operation or dismantling of an installation in which a dangerous activity is carried out or in which dangerous substances , preparations or pollutants are stored or used falling within the scope of directive 2012/18/eu of the european parliament and of the council43 , directive 2010/75/eu of the european parliament and of the council44 or directive 2013/30/eu of the european parliament and of the council45 and which causes or is likely to cause death or serious injury to any person or severe damage to the quality of air , the quality of soil or the quality of water , or to animals or plants;


### the manufacture , production , processing , handling , use , holding , storage , transport , import , export or disposal of radioactive material falling within the scope of council directive 2013/59/euratom46 , council directive 2014/87/euratom47 or council directive 2013/51/euratom48 , which causes or is likely to cause death or serious injury to any person or substantial damage to the quality of air , the quality of soil or the quality of water , or to animals or plants; ### the manufacture , production , processing , handling , use , holding , storage , transport , import , export or disposal of radioactive material falling within the scope of council directive 2013/59/euratom46 , council directive 2014/87/euratom47 or council directive 2013/51/euratom48 , which causes or is likely to cause death or serious injury to any person or severe damage to the quality of air , the quality of soil or the quality of water , or to animals or plants;


### the killing , destruction , taking of , possession , sale or offering for sale of a specimen or specimens of wild fauna or flora species listed in annexes iv and v (when species in annex v are subject to the same measures as those adopted for species in annex iv) to council directive 92/43/eec49 and the species referred to in article 1 of directive 2009/147/ec50 of the european parliament and of the council , except for cases where the conduct concerns a negligible quantity of such specimens; ### the killing , destruction , taking of , possession , sale or offering for sale of a specimen or specimens of wild fauna or flora species listed in annexes iv and v (when species in annex v are subject to the same measures as those adopted for species in annex iv) to council directive 92/43/eec49 and the species referred to in article 1 of directive 2009/147/ec50 of the european parliament and of the council;


### trading in specimens of wild fauna or flora species or parts or derivatives thereof listed in annexes a and b to council regulation (ec) no 338/9751 , except for cases where the conduct concerns a negligible quantity of such specimens; ### trading in specimens of wild fauna or flora species or parts or derivatives thereof listed in annexes a and b to council regulation (ec) no 338/9751;


### any conduct which causes the deterioration of a habitat within a protected site , within the meaning of article 6(2) of the directive 92/43/eec , when this deterioration is significant; ### any conduct which causes the deterioration of a habitat within a protected site , within the meaning of article 6(2) of the directive 92/43/eec , when this deterioration is greater than insignificant;


### 3. member states shall ensure that their national legislation specifies that the following elements shall be taken into account , where relevant , when assessing whether the damage or likely damage is substantial for the purposes of the investigation , prosecution and adjudication of offences referred to in paragraph 1 , points (a) to (e) , (i) , (j) , (k) and (p): ### 3. member states shall ensure that their national legislation specifies that the following elements shall be taken into account , where relevant , when assessing whether the damage or likely damage is severe for the purposes of the investigation , prosecution and adjudication of at least the offences referred to in paragraph 1 , points (a) to (e) , (i) , (j) , (k) and (p):


### 4. member states shall ensure that their national legislation specifies that the following elements shall be taken into account when assessing whether the activity is likely to cause damage to the quality of air , the quality of soil or the quality of water , or to animals or plants for the purposes of the investigation , prosecution and adjudication of offences referred to in paragraph 1 , points (a) to (e) , (i) , (j) , (k) and (p): ### 4. member states shall ensure that their national legislation specifies that the following elements shall be taken into account when assessing whether the activity is likely to cause damage to the quality of air , the quality of soil or the quality of water , or to animals or plants for the purposes of the investigation , prosecution and adjudication of at least the offences referred to in paragraph 1 , points (a) to (e) , (i) , (j) , (k) and (p):


### 1. member states shall ensure that inciting , and aiding and abetting the commission of any of the criminal offences referred to in article 3(1) are punishable as criminal offences. ### 1. member states shall ensure that aiding and abetting the commission of any of the criminal offences referred to in article 3(1) is punishable as a criminal offence according to national standards.


### 2. member states shall take the necessary measures to ensure that offences referred to in article 3 are punishable by a maximum term of imprisonment of at least ten years if they cause or are likely to cause death or serious injury to any person. ### 2. member states shall take the necessary measures to ensure that offences referred to in article 3 are punishable by a maximum term of imprisonment of at least ten years if they cause or are likely to cause death or serious injury to any person and with a maximum penalty of at least six years in other cases.


### 2. member states shall take the necessary measures to ensure that offences referred to in article 3 are punishable by a maximum term of imprisonment of at least ten years if they cause or are likely to cause death or serious injury to any person. ### 2. member states shall take the necessary measures to ensure that offences referred to in article 3 are punishable by a maximum term of imprisonment of at least ten years if they cause death or serious injury to any person.


### 2. member states shall take the necessary measures to ensure that offences referred to in article 3 are punishable by a maximum term of imprisonment of at least ten years if they cause or are likely to cause death or serious injury to any person. ### 2. member states shall take the necessary measures to ensure that offences referred to in article 3 are punishable by a maximum term of imprisonment of at least ten years if they cause or are likely to cause death or serious injury to any person or group of persons.


### 3. member states shall take the necessary measures to ensure that the offences referred to in article 3(1) point (a) to (j) , (n) , (q) , (r) are punishable by a maximum term of imprisonment of at least six years. ### deleted


### 4. member states shall take the necessary measures to ensure that the offences referred to in article 3(1) point (k) , (l) , (m) , (o) , (p) are punishable by a maximum term of imprisonment of at least four years. ### deleted


### obligation to reinstate the environment within a given time period; ### obligation to reinstate or finance the remediation of the environment in accordance with the polluter pays principle and within a given time period;


### fines; ### fines in an amount sufficient to fulfil their punitive and deterrent nature;


### 3. liability of legal persons under paragraphs 1 and 2 shall not exclude criminal proceedings against natural persons who are perpetrators , inciters or accessories in the offences referred to in articles 3 and 4. ### 3. liability of legal persons under paragraphs 1 and 2 shall not exclude criminal proceedings against natural persons in exceptional cases , namely when they are perpetrators , inciters or accessories in the offences referred to in articles 3 and 4..


### publication of the judicial decision relating to the conviction or any sanctions or measures applied. ### publication of the judicial decision relating to the conviction or any sanctions or measures applied and eu-wide publication of the judicial decision with cross-border relevance.


### publication of the judicial decision relating to the conviction or any sanctions or measures applied. ### raising public awareness of the judicial decision relating to the conviction or any sanctions or measures applied.


### 4. member states shall take the necessary measures to ensure that offences referred to in article 3(1) point (a) to (j) , (n) , (q) , (r) are punishable by fines , the maximum limit of which shall be not less than 5% of the total worldwide turnover of the legal person [/undertaking] in the business year preceding the fining decision. ### 4. member states shall take the necessary measures to ensure that offences referred to in article 3 are punishable by fines , the maximum limit of which shall be not less than 10% of the total worldwide turnover of the legal person [/undertaking] in the business year preceding the fining decision if such offences cause or could cause death or serious injury to persons , and fines , the maximum limit of which shall be not less than 5% of the total worldwide turnover of the legal person [/ undertaking] in the business year preceding the fining decision in other cases.


### 4. member states shall take the necessary measures to ensure that offences referred to in article 3(1) points (a) to (j) , (n) , (q) , (r) are punishable by fines , the maximum limit of which shall be not less than 5% of the total worldwide turnover of the legal person [/undertaking] in the business year preceding the fining decision. ### 4. member states shall take the necessary measures to ensure that offences referred to in article 3 are punishable by fines , the maximum limit of which shall be not less than 10% of the total worldwide turnover of the legal person [/undertaking] in the business year preceding the fining decision if such offences cause or could cause death or serious injury to persons , and fines , the maximum limit of which shall be not less than 5% of the total worldwide turnover of the legal person [/ undertaking] in the business year preceding the fining decision in other cases.


### 4. member states shall take the necessary measures to ensure that offences referred to in article 3(1) points (a) to (j) , (n) , (q) , (r) are punishable by fines , the maximum limit of which shall be not less than 5% of the total worldwide turnover of the legal person [/undertaking] in the business year preceding the fining decision. ### 4. member states shall take the necessary measures to properly ensure that offences referred to in article 3(1) points (a) to (j) , (n) , (q) , (r) are punishable by fines , the maximum limit of which shall be not less than 5% of the total worldwide turnover of the legal person [/undertaking] in the business year preceding the fining decision.


### 5. member states shall take the necessary measures to ensure that offences referred to in article 3(1)(k) , (l) , (m) , (o) , (p) are punishable by fines , the maximum limit of which shall be not less than 3% of the total worldwide turnover of the legal person [/undertaking] in the business year preceding the fining decision. ### deleted


### 5. member states shall take the necessary measures to ensure that offences referred to in article 3(1) points (k) , (l) , (m) , (o) , (p) are punishable by fines , the maximum limit of which shall be not less than 3% of the total worldwide turnover of the legal person [/undertaking] in the business year preceding the fining decision. ### deleted


### 5. member states shall take the necessary measures to ensure that offences referred to in article 3(1) points (k) , (l) , (m) , (o) , (p) are punishable by fines , the maximum limit of which shall be not less than 3% of the total worldwide turnover of the legal person [/undertaking] in the business year preceding the fining decision. ### 5. member states shall take the necessary measures to ensure that offences referred to in article 3(1) points (k) , (l) , (m) , (o) , (p) are punishable by proportionate fines , the maximum limit of which shall not be less than 3% of the total worldwide turnover of the legal person [/undertaking] in the business year preceding the fining decision.


### 5. member states shall take the necessary measures to ensure that offences referred to in article 3(1) points (k) , (l) , (m) , (o) , (p) are punishable by fines , the maximum limit of which shall be not less than 3% of the total worldwide turnover of the legal person [/undertaking] in the business year preceding the fining decision. ### 5. member states shall take the necessary measures to properly ensure that offences referred to in article 3(1) points (k) , (l) , (m) , (o) , (p) are punishable by fines , the maximum limit of which shall be not less than 3% of the total worldwide turnover of the legal person [/undertaking] in the business year preceding the fining decision.


### the offender restores nature to its previous condition; ### the offender restores the relevant environmental component of the nature to its previous condition or , if restoration is not possible , takes effective measures to mitigate the environmental damage caused;


### the offender restores nature to its previous condition; ### the offender has taken the reparative measures necessary to restore nature to its previous condition;


### the offender restores nature to its previous condition; ### the offender restores the environmental component concerned to its previous condition or , if restoration to its previous condition is not possible , takes effective measures to mitigate the damage caused to the environment;


### 1. member states shall take the necessary measures to provide for a limitation period that enables the investigation , prosecution , trial and judicial adjudication of criminal offences referred to in articles 3 and 4 for a sufficient period of time after the commission of those criminal offences , in order for those criminal offences to be tackled effectively. ### 1. member states shall take the necessary measures to provide for a limitation period that enables the investigation , prosecution , trial and judicial adjudication of criminal offences , or after the detection of those offences in cases where those offences were hidden , in order for those criminal offences to be tackled effectively.


### of offences referred to in articles 3 and 4 which are punishable by a maximum sanction of at least ten years of imprisonment , for a period of at least ten years from the time when the offence was committed , when offences are punishable; ### of offences referred to in articles 3 and 4 which are punishable by a maximum sanction of at least ten years of imprisonment , for a period of at least ten years from the time when the offence was committed , when offences are punishable in full respect of the principle of nulla poena sine lege;


### of offences referred to in articles 3 and 4 which are punishable by a maximum sanction of at least six years of imprisonment , for a period of at least six years from the time when the offence was committed , when offences are punishable; ### of offences referred to in articles 3 and 4 which are punishable by a maximum sanction of at least six years of imprisonment , for a period of at least six years from the time when the offence was committed , when offences are punishable in full respect of the principle of nulla poena sine lege;


### of offences referred to in articles 3 and 4 which are punishable by a maximum sanction of at least four years of imprisonment , for a period of at least four years from the time when the offence was committed , when offences are punishable. ### deleted


### of offences referred to in articles 3 and 4 which are punishable by a maximum sanction of at least four years of imprisonment , for a period of at least four years from the time when the offence was committed , when offences are punishable. ### of offences referred to in articles 3 and 4 which are punishable by a maximum sanction of at least four years of imprisonment , for a period of at least four years from the time when the offence was committed , when offences are punishable in full respect of the principle of nulla poena sine lege.


### 3. by way of derogation from paragraph 2 , member states may establish a limitation period that is shorter than ten years , but not shorter than four years , provided that the period may be interrupted or suspended in the event of specified acts. ### 3. by way of derogation from paragraph 2 , member states may establish a limitation period that is shorter than ten years , but not shorter than six years , provided that the period may be interrupted or suspended in the event of specified acts.


### a penalty of imprisonment in the case of a criminal offence which is punishable by a maximum sanction of at least six years of imprisonment , imposed following a final conviction for a criminal offence referred to in articles 3 and 4 , for at least six years from the date of the final conviction; ### a penalty of imprisonment in the case of a criminal offence which is punishable by a maximum sanction of at least six years of imprisonment , imposed following a final conviction for a criminal offence referred to in articles 3 and 4;


### a penalty of imprisonment in the case of a criminal offence which is punishable by a maximum sanction of at least four years of imprisonment , imposed following a final conviction for a criminal offence referred to in articles 3 and 4 , for at least four years from the date of the final conviction. ### deleted


### 2. member states shall take the necessary measures to ensure that persons reporting offences referred to in articles 3 and 4 of this directive and providing evidence or otherwise cooperating with the investigation , prosecution or adjudication of such offences are provided the necessary support and assistance in the context of criminal proceedings. ### 2. member states shall take the necessary measures to ensure that persons reporting offences referred to in articles 3 and 4 of this directive and providing evidence or otherwise cooperating with the investigation , prosecution or adjudication of such offences are provided comprehensive support and assistance in the context of criminal proceedings.


### rights for the public concerned to participate in proceedings ### rights for the public concerned to access information and participate in proceedings


### member states shall ensure that , in accordance with their national legal system , members of the public concerned have appropriate rights to participate in proceedings concerning offences referred to in articles 3 and 4 , for instance as a civil party. ### member states shall ensure that , in accordance with their national legal system , members of the public concerned have appropriate rights to access information and participate in proceedings concerning offences referred to in articles 3 and 4 , for instance as a civil party.


### member states shall ensure that , in accordance with their national legal system , members of the public concerned have appropriate rights to participate in proceedings concerning offences referred to in articles 3 and 4 , for instance as a civil party. ### member states shall ensure that , in accordance with their national legal system , members of the public concerned have appropriate rights to participate in proceedings concerning offences referred to in articles 3 and 4 , or seeking to impose an obligation to restore the previous condition of the environment concerned within a specified period of time.


### member states shall ensure that , in accordance with their national legal system , members of the public concerned have appropriate rights to participate in proceedings concerning offences referred to in articles 3 and 4 , for instance as a civil party. ### member states shall ensure that , in accordance with their national legal system , members of the public concerned have appropriate rights to participate in proceedings concerning offences referred to in articles 3 and 4 , for instance as a civil party or when seeking to impose an obligation to restore the previous condition of the environment concerned within a specified period of time.


### member states shall ensure that , in accordance with their national legal system , members of the public concerned have appropriate rights to participate in proceedings concerning offences referred to in articles 3 and 4 , for instance as a civil party. ### member states shall ensure that , in accordance with their national legal systems , members of the public concerned have appropriate rights to participate in proceedings concerning offences referred to in articles 3 and 4 , for instance as a civil party , in accordance with the applicable national law.


### without prejudice to judicial independence and differences in the organisation of the judiciary across the union , member states shall request those responsible for the training of judges , prosecutors , police , judicial staff and competent authorities’ staff involved in criminal proceedings and investigations to provide at regular intervals specialised training with respect to the objectives of this directive and appropriate to the functions of the involved staff and authorities. ### without prejudice to judicial independence and differences in the organisation of the judiciary across the union , member states shall request those responsible for the training of judges , prosecutors , police , judicial staff and competent authorities’ staff involved in criminal proceedings and investigations to provide at regular intervals specialised training and exchange of best practices at eu level with respect to the objectives of this directive and appropriate to the functions of the involved staff and authorities.


### member states shall take the necessary measures to ensure that effective investigative tools , such as those which are used in organised crime or other serious crime cases , are also available for investigating or prosecuting offences referred to in articles 3 and 4. ### member states shall take the necessary measures to ensure that effective investigative tools are also available for investigating or prosecuting offences referred to in articles 3 and 4.


### 2. member states shall ensure that the strategy is reviewed and updated at regular intervals no longer than 5 years , on a risk-analysis-based-approach , in order to take account of relevant developments and trends and related threats regarding environmental crime. ### 2. member states shall ensure that the strategy is reviewed and updated at regular intervals no longer than 5 years , on a risk-and-impact-analysis-based-approach , in order to take account of relevant developments and trends and related threats regarding environmental crime.


### union legislation , which irrespective of its legal basis contributes to the pursuit of the objectives of union policy of protecting the environment as set out in the treaty on the functioning of the european union; ### primary and secondary european union legislation , in so far as the breached rules constitute legislative acts


### a law , an administrative regulation of a member state or a decision taken by a competent authority of a member state , that gives effect to the union legislation referred to in point (a). ### a law of a member state that gives effect to the union legislation referred to in point (a).


### criminal or non-criminal fines; ### criminal or non-criminal fines in an amount sufficient to fulfil their punitive and deterrent nature;


### the offence involved the use of false or forged documents; ### the offence was committed by the use of false or forged documents;


### the offender committed similar previous infringements of environmental law; ### the offender committed previous infringements of the same nature , of environmental law;


### the offender committed similar previous infringements of environmental law; ### the offender has been sentenced for similar previous infringements of environmental law;


### the offender actively obstructs inspection , custom controls or investigation activities , or intimidates or interferes with witnesses or complainants. ### the offender actively and intentionally obstructs inspection , custom controls or investigation activities , or intimidates or interferes with witnesses or complainants.


### the offender actively obstructs inspection , custom controls or investigation activities , or intimidates or interferes with witnesses or complainants. ### the offender actively obstructs the inspection , custom controls or investigation activities , or intimidates or interferes with witnesses or complainants.


### these periods may include extensions of the limitation period arising from interruption or suspension. ### these periods may include extensions of the limitation period arising from interruption or suspension. sentencing shall follow national standards regarding the suspension of sentences.


### the damage occurred on its territory; ### the damage occurred on its territory or had a major impact on it.


### the offender is one of its nationals or habitual residents. ### the offender is one of its nationals or habitual residents or has his normal place of establishment there.


### and it causes or is likely to cause death or serious injury to any person or substantial damage to the quality of air , the quality of soil or the quality of water , or to animals or plants; ### and it causes or is likely to cause death or serious injury to any person or severe damage to the quality of air , the quality of soil or the quality of water , or to animals or plants;


### the collection , transport , recovery or disposal of waste , the supervision of such operations and the after-care of disposal sites , including action taken as a dealer or a broker (waste management) , when an unlawful conduct: ### the collection , transport , recovery or disposal of waste , the supervision of such operations and the after-care of sites where waste is permanently stored , including action taken as a dealer or a broker (waste management) , when an unlawful conduct:


### (ii) concerns other waste than referred to in point (i) and causes or is likely to cause death or serious injury to any person or substantial damage to the quality of air , the quality of soil or the quality of water , or to animals or plants; ### (ii) concerns other waste than referred to in point (i) and causes or is likely to cause death or serious injury to any person or severe damage to the quality of air , the quality of soil or the quality of water , or to animals or plants;


### (ii) the conduct breaches a condition of permit issued under article 8 or of authorisation granted under article 9 of regulation (eu) no 1143/2014 and causes or is likely to cause death or serious injury to any person or substantial damage to the quality of air , the quality of soil or the quality of water , or to animals or plants; ### (ii) the conduct breaches a condition of permit issued under article 8 or of authorisation granted under article 9 of regulation (eu) no 1143/2014 and causes or is likely to cause death or serious injury to any person or severe damage to the quality of air , the quality of soil or the quality of water , or to animals or plants;


### the offence generated or was expected to generate substantial financial benefits , or avoided substantial expenses , directly or indirectly; ### the offence generated or was expected to generate substantial financial or material benefits , or avoided substantial expenses , directly or indirectly;


### the offender provides the administrative or judicial authorities with information which they would not otherwise have been able to obtain , helping them to: ### the offender provides the relevant administrative or judicial authorities with information which they would not otherwise have been able to obtain , helping them to


### (ii) find evidence. ### (ii) find evidence of the infringement in question.