### in order to provide information to its members , the company being divided should prepare a report . the report should explain and substantiate the legal and economic aspects of the proposed cross - border division , in particular explaining the implications of the cross - border division for members with regard to the future business of the company and the management organs’ strategic plan . it should also include explanations about the exchange ratio , where applicable , the criteria to determine the allocation of shares and potential remedies available to members , where they do not agree with the decision to carry out a cross - border division . ### in order to provide information to its members , the company being divided should prepare a report . the report should explain and substantiate the legal and economic aspects of the proposed cross - border division , in particular explaining the implications of the cross - border division for members with regard to the future business of the company and the management organs’ strategic plan . it should also include explanations about the exchange ratio , where applicable , the criteria to determine the allocation of shares and potential remedies available to members , where they do not agree with the decision to carry out a cross - border division . this report should also be made available to the employees of the company .


### the issue of the pre - conversion certificate by the departure member state should be scrutinised to ensure the legality of the cross - border conversion of the company . the competent authority of the departure member state should decide on the issue of the pre - conversion certificate within one month of the application by the company , unless it has serious concerns as to the existence of an artificial arrangement aimed at obtaining undue tax advantages or unduly prejudicing the legal or contractual rights of employees , creditors or members . in such a case , the competent authority should carry out an in - depth assessment . however , this in - depth assessment should not be carried out systematically , but it should be conducted on a case - by - case basis , where there are serious concerns as to the existence of an artificial arrangement . for their assessment , competent authorities should take into account at least a number of factors laid down in this directive which however should be only considered as indicative factors in the overall assessment and not be considered in isolation . in order not to burden companies with an overly lengthy procedure , this in - depth assessment should in any event be concluded within two months of informing the company that the in - depth assessment will be carried out . ### the issue of the pre - conversion certificate by the departure member state should be scrutinised to ensure the legality of the cross - border conversion of the company . the competent authority of the departure member state should decide on the issue of the pre - conversion certificate within one month of the application by the company , unless it has serious concerns as to the existence of an intention to abuse law or to commit a fraudulent act . in such a case , the competent authority should carry out an in - depth assessment . however , this in - depth assessment should not be carried out systematically , but it should be conducted on a case - by - case basis , where there are serious concerns as to the existence of an artificial arrangement . for their assessment , competent authorities should take into account at least a number of factors laid down in this directive which however should be only considered as indicative factors in the overall assessment and not be considered in isolation . in order not to burden companies with an overly lengthy procedure , this in - depth assessment should in any event be concluded within two months of informing the company that the in - depth assessment will be carried out .


### the issue of the pre - division certificate by the member state of the company being divided should be scrutinised to ensure the legality of the cross - border division . the competent authority should decide whether to issue a pre - division certificate within one month of the application by the company has been submitted , unless it has serious concerns as to the existence of an artificial arrangement aimed at obtaining undue tax advantages or at unduly prejudicing the legal or contractual rights of employees , creditors or members . in such a case , the competent authority should carry out an in - depth assessment . however , this in - depth assessment should not be carried out systematically but it should be conducted on a case - by - case basis where there are serious concerns as to the existence of an artificial arrangement . for their assessment , competent authorities should take into account at least a number of factors laid down in this directive which however should be only considered as indicative factors in the overall assessment and not be considered in isolation . in order not to burden companies with an overly lengthy procedure , this in - depth assessment should in any event be concluded within two months informing the company that the in - depth assessment will be carried out . ### the issue of the pre - division certificate by the member state of the company being divided should be scrutinised to ensure the legality of the cross - border division . the competent authority should decide whether to issue a pre - division certificate within one month of the application by the company has been submitted , unless it has serious concerns as to the existence of an intention to abuse the law or to commit a fraudulent act . in such a case , the competent authority should carry out an in - depth assessment . however , this in - depth assessment should not be carried out systematically but it should be conducted on a case - by - case basis where there are serious concerns as to the existence of an artificial arrangement . for their assessment , competent authorities should take into account at least a number of factors laid down in this directive which however should be only considered as indicative factors in the overall assessment and not be considered in isolation . in order not to burden companies with an overly lengthy procedure , this in - depth assessment should in any event be concluded within two months informing the company that the in - depth assessment will be carried out .


### the management or administrative organ of the company carrying out the cross - border conversion shall draw up a report explaining and justifying the legal and economic aspects of the cross - border conversion . ### the management or administrative organ of the company carrying out the cross - border conversion shall draw up a report for the members and employees explaining and justifying the legal and economic aspects of the cross - border conversion .


### report of the management or administrative organ to the members ### report of the management or administrative organ to the members and employees


### the report referred to in paragraph 1 of this article , shall be made available , at least electronically , to the members not less than two months before the date of the general meeting referred to in article 86i . that report shall also be made similarly available to the representatives of the employees of the company carrying out the cross - border conversion or , where there are no such representatives , to the employees themselves . ### the report referred to in paragraph 1 of this article , shall be made available , at least electronically , to the members and representatives of the employees of the company carrying out the cross - border conversion or , where there are no such representatives , to the employees themselves , not less than two months before the date of the general meeting referred to in article 86i .


### member states shall ensure that the company carrying out the cross - border conversion applies not less than two months before the date of the general meeting referred to in article 86i to the competent authority designated in accordance with article 86m , to appoint an expert to examine and assess the draft terms of the cross - border conversion and the reports referred to in articles 86e and 86f , subject to the proviso set out in paragraph 6 of this article . ### member states shall ensure that the company carrying out the cross - border conversion applies not less than five months before the date of the general meeting referred to in article 86i to the competent authority designated in accordance with article 86m , to appoint an expert to examine and assess the draft terms of the cross - border conversion and the reports referred to in articles 86e and 86f , subject to the proviso set out in paragraph 6 of this article .


### member states shall ensure that the company carrying out the cross - border conversion applies not less than two months before the date of the general meeting referred to in article 86i to the competent authority designated in accordance with article 86m , to appoint an expert to examine and assess the draft terms of the cross - border conversion and the reports referred to in articles 86e and 86f , subject to the proviso set out in paragraph 6 of this article . ### member states shall ensure that the company carrying out the cross - border conversion applies not less than two months before the date of the general meeting referred to in article 86i to the competent authority designated in accordance with article 86m for an assessment of the draft terms of the cross - border conversion and the reports referred to in articles 86e and 86f , subject to the proviso set out in paragraph 6 of this article .


### the application for the appointment of an expert shall be accompanied by the following : ### the application to the competent authority shall be accompanied by the following


### the competent authority shall appoint an independent expert within five working days from the application referred to in paragraph 1 and the receipt of the draft terms and reports . the expert shall be independent from the company carrying out the cross - border conversion and may be a natural or a legal person depending upon the law of the departure member state . member states shall take into account , in assessing the independence of the expert , the framework established in articles 22 and 22b of directive 2006 / 43 / ec . ### if it considers it necessary , the competent authority shall be free to seek the assistance of an independent expert within five working days from the application referred to in paragraph 1 and the receipt of the draft terms and reports . the expert shall be independent from the company carrying out the cross - border conversion and may be a natural or a legal person depending upon the law of the departure member state . member states shall take into account , in assessing the independence of the expert , the framework established in articles 22 and 22b of directive 2006 / 43 / ec .


### the expert shall draw up a written report providing at least : ### where there is reasonable doubt as to the real reason for a cross - border conversion , the competent authority shall draw up a written report providing at least :


### member states shall ensure that the independent expert shall be entitled to obtain , from the company carrying out the cross - border conversion , all relevant information and documents and to carry out all necessary investigations to verify all elements of the draft terms or management reports . the expert shall also be entitled to receive comments and opinions from the representatives of the employees of the company , or , where there are no such representatives , from the employees themselves and also from the creditors and members of the company . ### member states shall ensure that the competent authority is entitled to obtain , from the company carrying out the cross - border conversion , all relevant information and documents and to carry out all necessary investigations to verify all elements of the draft terms or management reports . the competent authority shall also be entitled to receive comments and opinions from the representatives of the employees of the company , or , where there are no such representatives , from the employees themselves and also from the creditors and members of the company .


### member states shall ensure that information submitted to the independent expert can only be used for the purpose of drafting the report and that confidential information , including business secrets , shall not be disclosed . where appropriate , the expert may submit a separate document containing any such confidential information to the competent authority , designated in accordance with article 86m and that separate document shall only be made available to the company carrying out the cross - border conversion and not be disclosed to any other party . ### member states shall ensure that information gathered by the competent authority can only be used for the purpose of drafting its report and that confidential information , including business secrets , shall not be disclosed . where appropriate , the competent authority may submit a separate document containing any such confidential information to the competent authority , designated in accordance with article 86m and that separate document shall only be made available to the company carrying out the cross - border conversion and not be disclosed to any other party .


### the members holding shares with voting rights and who did not vote for the approval of the draft terms of the cross - border conversion ; ### the members holding shares with voting rights who voted against the approval of the draft terms of the cross - border conversion ;


### member states shall ensure that a company carrying out a cross - border conversion makes an offer of adequate compensation in the draft terms of the cross - border conversion as specified in the article 86d to the members , referred to in paragraph 1 of this article , who wish to exercise their right to dispose of their shareholdings . member states shall also establish the period for the acceptance of the offer , which shall not in any event exceed one month after the general meeting referred to in article 86i . member states shall further ensure that a company is able to accept an offer communicated electronically to an address provided by the company for that purpose . ### member states shall ensure that a company carrying out a cross - border conversion makes an offer of adequate compensation in the draft terms of the cross - border conversion as specified in the article 86d to the members , referred to in paragraph 1 of this article , who wish to exercise their right to dispose of their shareholdings . members must express their intention to avail themselves of their exit right before the general meeting . member states shall further ensure that a company is able to accept an offer communicated electronically to an address provided by the company for that purpose .


### member states shall ensure that creditors who are dissatisfied with the protection of their interests provided for in the draft terms of the cross - border conversion , as provided for in article 86d , may apply to the appropriate administrative or judicial authority for adequate safeguards within one month of the disclosure referred to in article 86h . ### member states shall ensure that creditors who are dissatisfied with the protection of their interests provided for in the draft terms of the cross - border conversion , as provided for in article 86d , and who have lodged their objection before the cross - border conversion may apply to the appropriate administrative or judicial authority for adequate safeguards within one month of the disclosure referred to in article 86h .


### a company shall communicate to its employees the outcome of the negotiations concerning employee participation without undue delay . ### a company shall communicate to its employees whether it chooses to apply standard rules for participation referred to in point part 3 of the annex or whether it enters into negotiations within the special negotiating body . in the latter case the company shall communicate to its employees the outcome of the negotiations without undue delay .


### the report shall be made available , at least electronically , to the members of each of the merging companies not less than one month before the date of the general meeting referred to in article 126 . the report shall also be made similarly available to the representatives of the employees of each of the merging companies , or where there are no such representatives , to the employees themselves . however , where the approval of the merger is not required by general meeting of the acquiring company in accordance with article 126 , the report shall be made available , at least one month before the date of the general meeting of the other merging company or companies . ### the report shall be made available , at least electronically , to the members of each of the merging companies not less than two months before the date of the general meeting referred to in article 126 . the report shall also be made similarly available to the representatives of the employees of each of the merging companies , or where there are no such representatives , to the employees themselves . however , where the approval of the merger is not required by general meeting of the acquiring company in accordance with article 126 , the report shall be made available , at least one month before the date of the general meeting of the other merging company or companies .


### the submission of the report is without prejudice to the applicable information and consultation rights and proceedings instituted at national level following the implementation of directives 2001 / 23 / ec , 2002 / 14 / ec or 2009 / 38 / ec . ; ### the submission of the report is without prejudice to the applicable information and consultation rights and proceedings instituted at national level following the implementation of directives 2001 / 23 / ec , 2002 / 14 / ec or 2009 / 38 / ec , while not causing any duplication of reporting requirements .


### member states shall ensure that each of the merging companies makes an offer of adequate cash compensation in the common draft terms of the cross - border merger , as specified in article 122 , to those members referred to in paragraph 1 of this article who wish to exercise their right to dispose of their shareholdings . member states shall also establish the period for the acceptance of the offer , which shall not in any event exceed one month after the general meeting referred to in article 126 or , in cases where the approval of the general meeting is not required , within two months after the disclosure of the common draft terms of merger referred to in article 123 . member states shall further ensure that the merging companies are able to accept an offer communicated electronically to an address provided by those companies for that purpose . ### member states shall ensure that each of the merging companies makes an offer of adequate cash compensation in the common draft terms of the cross - border merger , as specified in article 122 , to those members referred to in paragraph 1 of this article who wish to exercise their right to dispose of their shareholdings . the members shall express their intention of invoking their exit right before the general meeting or , in cases where the approval of the general meeting is not required , within one month after the disclosure of the common draft terms of merger referred to in article 123 . member states shall further ensure that the merging companies are able to accept an offer communicated electronically to an address provided by those companies for that purpose .


### member states shall ensure that the company being divided applies to the competent authority , designated in accordance with article 160o , not less than two months before the date of the general meeting referred to in article 160k , to appoint an expert to examine and assess the draft terms of cross - border division and the reports referred to in articles 160g and 160h , subject to the proviso set out in paragraph 6 of this article . ### member states shall ensure that the company being divided applies to the competent authority , designated in accordance with article 160o , not less than five months before the date of the general meeting referred to in article 160k , to appoint an expert to examine and assess the draft terms of cross - border division and the reports referred to in articles 160g and 160h , subject to the proviso set out in paragraph 6 of this article .


### the union and its member states have been endeavouring to advance international agreement to reduce greenhouse gas impacts from aviation since 1997 and they have legislation in place since 2008 to limit the climate change impacts from aviation activities through the eu emissions trading system that has been operating since 2005 . in order to advance progress at the international civil aviation organization , the union has twice adopted time - bound derogations to the eu ets so as to limit compliance obligations to emissions from flights between aerodromes situated in the european economic area , with equal treatment on routes of aircraft operators wherever they are based . the most recent derogation from the eu ets , regulation no 421 / 2014 of the european parliament and of the council , limited compliance obligations to intra - eea flights between 2013 and 2016 , and envisaged potential changes to the scope of the system as regards activity to and from aerodromes situated outside the eea from 1 january 2017 onwards following the review set out in that regulation . ### the union and its member states have been endeavouring to advance international agreement to reduce greenhouse gas impacts from aviation since 1997 and they have legislation in place since 2008 to limit the climate change impacts from aviation activities through the eu emissions trading system that has been operating since 2005 . in addition , since 2004 and 2008 the member states have recommitted themselves to implementing the single european sky concept , taking account of growth in the volume of air traffic in the coming years . in order to achieve progress with air traffic management , the implementation of sesar needs to be speeded up , and innovative technologies must be supported under the clean sky project . the introduction , through the international civil aviation organization , of the global market - based measure should contribute to further progress on aviation emissions reduction . it was for this reason that derogations were granted in relation to the compliance obligations in respect of emissions from flights between aerodromes situated in the european economic area , with equal treatment on routes of aircraft operators wherever they are based . the most recent derogation from the eu ets , regulation no 421 / 2014 of the european parliament and of the council , limited compliance obligations to intra - eea flights between 2013 and 2016 , and envisaged potential changes to the scope of the system as regards activity to and from aerodromes situated outside the eea from 1 january 2017 onwards following the review set out in that regulation .


### in the light of the resolution adopted at icao ' s 39th assembly in october 2016 on the implementation of a global market - based measure from 2021 to offset international aviation emissions above 2020 levels , it is considered appropriate to continue the existing derogation pending further progress on the design elements and the implementation of the global market - based measure . in this regard , the adoption of standards and recommended practices by icao to complement that resolution and implement the global system is planned for 2018 . however , its concrete operationalisation will require action by icao parties at domestic level . also , governance arrangements must be developed by icao , including a registry system . in this context , the current derogation of the eu ets obligations for flights to and from third countries should be extended , subject to the review on implementing the icao scheme , in order to promote momentum in icao and facilitate the operationalisation of the icao scheme . as a result of the extension of the derogation , the amount of allowances to be auctioned and issued for free , including from the special reserve , should be the same as would correspond to 2016 , and should be proportional to the reduction of the surrender obligation . ### in the light of the resolution adopted at icao ' s 39th assembly in october 2016 on the implementation of a global market - based measure from 2021 to offset international aviation emissions above 2020 levels , it is considered appropriate to continue the existing derogation pending further progress on the design elements and the implementation of the global market - based measure . in this regard , the adoption of standards and recommended practices by icao to complement that resolution , and implement the global system by 2021 at the latest , is planned for 2018 . however , its concrete operationalisation will require action by icao parties at domestic level . also , governance arrangements must be developed by icao , including a registry system . in this context , the current derogation of the eu ets obligations for flights to and from third countries should be extended , subject to the review on implementing the icao scheme , in order to promote momentum in icao and facilitate the operationalisation of the icao scheme . as a result of the extension of the derogation , the amount of allowances to be auctioned and issued for free , including from the special reserve , should be the same as would correspond to 2016 , and should be proportional to the reduction of the surrender obligation .


### as a simplification and in order to lighten administrative tasks for the smallest aircraft operators , non - commercial aircraft operators emitting less than 1000 tonnes co2 per annum should continue to be considered as meeting the requirements of directive 2003 / 87 / ec for another ten years , during which measures should be elaborated so that in future all operators contribute to emission reductions . ### as a simplification and in order to lighten administrative tasks for the smallest aircraft operators and for outermost regions , non - commercial aircraft operators emitting less than 1000 tonnes co2 per annum and outermost regions should continue to be considered as meeting the requirements of directive 2003 / 87 / ec for another ten years , during which measures should be elaborated so that in future all operators contribute to emission reductions .


### the commission shall report to the european parliament and the council on the relevant icao standards or other legal instruments as well as on domestic measures taken by third countries to implement the global market - based measure to be applied to emissions from 2021 , and on other relevant international developments . ### the commission shall report to the european parliament and the council at least once a year on the relevant icao standards or other legal instruments as well as on domestic measures taken by third countries to apply the global market - based measure to all emissions in international aviation from 2021 .


### the resources of the asylum , migration and refugee fund should be used to provide adequate support to member states’ efforts in implementing the standards set by the regulation , in particular to those member states which are faced with specific and disproportionate pressure on their asylum systems , due in particular to their geographical or demographic situation . ### the resources of the asylum , migration and refugee fund and the european social fund should be used to provide adequate support to member states’ efforts in implementing the standards set by the regulation , in particular to those member states which are faced with specific and disproportionate pressure on their asylum systems , due in particular to their social , geographical or demographic situation .


### when the refugee status or the subsidiary protection status ceases to exist , the application of the decision by which the determining authority of a member state revokes , ends or does not renew the status should be deferred for a reasonable period of time after adoption , in order to give the third - country national or stateless person concerned the possibility to apply for residence on the basis of other grounds than those having justified the granting of international protection , such as family reasons , or reasons related to employment or to education , in accordance with relevant union and national law . ### when the refugee status or the subsidiary protection status ceases to exist , the application of the decision by which the determining authority of a member state revokes , ends or does not renew the status should be deferred for a reasonable period of time after adoption , in order to give the third - country national or stateless person concerned the possibility to apply for residence on the basis of other grounds than those having justified the granting of international protection , such as family or medical reasons , or reasons related to employment or to education , in accordance with relevant union and national law .


### in order to prevent secondary movements within the european union , beneficiaries of international protection , if found in a member state other than the member state having granted them protection without fulfilling the conditions of stay or reside , should be taken back by the member state responsible in accordance with the procedure laid down by regulation41 . _________________ 41 no [ xxx / xxxx new dublin regulation ] . ### in order to discourage secondary movements within the european union , beneficiaries of international protection , if found in a member state other than the member state having granted them protection without fulfilling the conditions of stay or reside , should be taken back by the member state responsible in accordance with the procedure laid down by regulation41 . _________________ 41 no [ xxx / xxxx new dublin regulation ] .


### employment - related education opportunities for adults , vocational training , including training courses for upgrading skills , practical workplace experience ; ### employment - related education opportunities , vocational training , including training courses for upgrading skills , practical workplace experience ;


### advice services afforded by employment offices . ### advice and follow - up services afforded by employment offices .


### beneficiaries of international protection who have special needs , such as pregnant women , disabled people , persons who have undergone torture , rape or other serious forms of psychological , physical or sexual violence or minors who have been victims of any form of abuse , neglect , exploitation , torture , cruel , inhuman and degrading treatment or who have suffered from armed conflict shall be provided adequate healthcare , including treatment of mental disorders when needed , under the same eligibility conditions as nationals of the member state that has granted protection . ### beneficiaries of international protection who have special needs , such as pregnant women shall be provided adequate healthcare , including treatment of mental disorders when needed , under the same eligibility conditions as nationals of the member state that has granted protection .


### beneficiaries of international protection who have special needs , such as pregnant women , disabled people , persons who have undergone torture , rape or other serious forms of psychological , physical or sexual violence or minors who have been victims of any form of abuse , neglect , exploitation , torture , cruel , inhuman and degrading treatment or who have suffered from armed conflict shall be provided adequate healthcare , including treatment of mental disorders when needed , under the same eligibility conditions as nationals of the member state that has granted protection . ### beneficiaries of international protection who have special needs , such as pregnant women , disabled people , persons who have undergone torture , rape or other serious forms of psychological , physical or sexual violence or minors who have been victims of any form of abuse , neglect , exploitation , torture , cruel , inhuman and degrading treatment or who have suffered from armed conflict shall be provided with adequate healthcare , including treatment of mental disorders when needed , under the same eligibility conditions as nationals of the member state that has granted protection .


### as far as possible , siblings shall be kept together , taking into account the best interests of the minor concerned and , in particular , his or her age and degree of maturity . changes of residence of unaccompanied minors shall be limited to a minimum . ### as far as possible , siblings shall be kept together , taking into account the best interests of the minor concerned and , in particular , his or her age and degree of maturity . changes of residence of unaccompanied minors shall be limited to a minimum and placement in administrative detention shall be avoided .


### the national targets set for 2020 should constitute member states ' minimum contribution to the new 2030 framework . under no circumstances the national share of renewables should fall below such contribution and , in case this happens , the relevant member states should take the appropriate measures to ensure that this baseline is maintained as well as contribute to the financial instrument referred to in regulation [ governance ] . ### the national targets and indirect target values set for 2020 should constitute member states ' minimum contribution to the new 2030 framework . under no circumstances the national share of renewables in the energy sector should fall below such contribution and , in case this happens , the relevant member states should take the appropriate measures to ensure that this baseline is maintained as well as contribute to the financial instrument referred to in regulation [ governance ] .


### the specific situation of the outermost regions is recognised in article 349 of the treaty on the functioning of the european union . the energy sector in the outermost regions is often characterised by isolation , limited supply and dependence on fossil fuels while these regions benefit from important local renewable sources of energy . the outermost regions could thus serve as examples of the application of innovative energy technologies for the union . it is therefore necessary to promote the uptake of renewable energy in order to achieve a higher degree of energy autonomy for those regions and recognise their specific situation in terms of renewable energy potential and public support needs . ### the specific situation of the outermost regions is recognised in article 349 of the treaty on the functioning of the european union . the energy sector in the outermost regions is often characterised by isolation , limited and more costly supply and dependence on fossil fuels while these regions benefit from important local renewable sources of energy , particularly biomass . the outermost regions could thus serve as examples of the application of innovative energy technologies for the union . it is therefore necessary to adapt the renewable energy strategy in order to achieve a higher degree of energy autonomy for those regions , to strengthen the security of supply , and recognise their specific situation in terms of renewable energy potential and public support needs . moreover , the outermost regions should be able to fully exploit their resources , in compliance with the strict sustainability criteria and in keeping with specific local needs , in order to step up their renewable energy output and strengthen their energy independence .


### feedstocks which have low indirect land use change impacts when used for biofuels , should be promoted for their contribution to the decarbonisation of the economy . especially feedstocks for advanced biofuels , for which technology is more innovative and less mature and therefore needs a higher level of support , should be included in an annex to this directive . in order to ensure that this annex is up to date with the latest technological developments while avoiding unintended negative effects , an evaluation should take place after the adoption of the directive in order to assess the possibility to extend the annex to new feedstocks . ### highly sustainable crop - based feedstocks , as well as feedstocks which have low indirect land use change impacts when used for biofuels , should be promoted for their contribution to the decarbonisation of the economy . especially feedstocks for advanced biofuels , for which technology is more innovative and less mature and therefore needs a higher level of support , should be included in an annex to this directive . in order to ensure that this annex is up to date with the latest technological developments while avoiding unintended negative effects , an evaluation should take place after the adoption of the directive in order to assess the possibility to extend the annex to new feedstocks .


### feedstocks which have low indirect land use change impacts when used for biofuels , should be promoted for their contribution to the decarbonisation of the economy . especially feedstocks for advanced biofuels , for which technology is more innovative and less mature and therefore needs a higher level of support , should be included in an annex to this directive . in order to ensure that this annex is up to date with the latest technological developments while avoiding unintended negative effects , an evaluation should take place after the adoption of the directive in order to assess the possibility to extend the annex to new feedstocks . ### feedstocks which have low indirect land use change impacts when used for biofuels , should be promoted for their contribution to the decarbonisation of the economy . especially feedstocks for advanced biofuels , for which technology is more innovative and less mature and therefore needs a higher level of support , should be included in an annex to this directive . feedstocks eligible for advanced biofuels comply with the principle of waste hierarchy and do not bring about any significant distortions to the products , waste and residues market . in order to ensure that this annex is up to date with the latest technological developments while avoiding unintended negative effects , an evaluation should take place after the adoption of the directive in order to assess the possibility to extend the annex to new feedstocks .


### agricultural feedstock for the production of biofuels , bioliquids and biomass fuels should not be produced on peatland as the cultivation of feedstock on peatland would result in significant carbon stock loss if the land was further drained for that purpose while the absence of such drainage cannot be easily verified . ### production of agricultural feedstock for biofuels , bioliquids and biomass fuels should not lead to drainage of undrained peatlands or wetlands as the cultivation of feedstock on peatland or wetland would then result in significant carbon stock loss if the land was further drained for that purpose .


### it is appropriate to introduce union - wide sustainability and greenhouse gas emission saving criteria for biomass fuels used in the electricity and heating and cooling generation , in order to continue to ensure high greenhouse gas savings compared to fossil fuel alternatives , to avoid unintended sustainability impacts , and to promote the internal market . ### sustainability and greenhouse gas emission saving criteria for biomass fuels used in the electricity and heating and cooling generation , should continue to ensure high greenhouse gas savings compared to fossil fuel alternatives , avoid unintended sustainability impacts , and promote the internal market . to ensure fair competition and transparency on the energy markets production criteria of fossil fuels and fossil energies are indispensable .


### in order to avoid a disproportionate administrative burden , a list of default values should be laid down for common biofuel , bioliquid and biomass fuel production pathways and that list should be updated and expanded when further reliable data is available . economic operators should always be entitled to claim the level of greenhouse gas emission saving for biofuels , bioliquids and biomass fuels established by that list . where the default value for greenhouse gas emission saving from a production pathway lies below the required minimum level of greenhouse gas emission saving , producers wishing to demonstrate their compliance with this minimum level should be required to show that actual emissions from their production process are lower than those that were assumed in the calculation of the default values . ### in order to avoid a disproportionate administrative burden , a list of default values should be laid down for common biofuel , bioliquid and biomass fuel production pathways and that list should be updated and expanded when further reliable data is available . economic operators should always be entitled to claim the level of greenhouse gas emission saving for biofuels , bioliquids and biomass fuels established by that list . where the default value for greenhouse gas emission saving from a production pathway lies below the required minimum level of greenhouse gas emission saving , producers wishing to demonstrate their compliance with this minimum level should be required to show that actual emissions from their production process are lower than those that were assumed in the calculation of the default values that sourcing area is inside the radius of sustainable transport distance . when radius covers a country , an operator needs to show only the country of origin .


### ‘ food and feed crops’ means starch - rich crops , sugars and oil crops produced on agricultural land as a main crop excluding residues , waste or ligno - cellulosic material ; ### conventional biofuels means biofuels that are produced from starch - rich crops , sugars and oil crops produced on agricultural land as a main crop excluding residues , waste or ligno - cellulosic material ;


### ' harvesting permit ' means an official document giving the right to harvest the forest biomass ; ### ' harvesting permit ' means an official right to harvest the forest biomass based on member states ' legislation ;


### member states shall collectively ensure that the share of energy from renewable sources in the union ' s gross final consumption of energy in 2030 is at least 27% . ### member states shall collectively ensure that : the share of energy from renewable sources in the union ' s gross final consumption of energy in 2030 is at least 27% ; the contribution from biofuels and bioliquids , as well as from biomass fuels consumed in transport , if produced from food or feed crops is no more than 7 % of the calculation of the union ' s gross final consumption of energy in transport in 2030 ; and from 1 january 2021 , the contribution from biofuels and bioliquids , as well as from biomass fuels consumed in transport , if produced from feedstock with land use emissions greater than 160 gco2eq / mj , is no more than 10 % of the total biofuel mix at union level and is gradually reduced to 1 % by 31 december 2030 .


### with effect from 1 january 2021 , member states shall require fuel suppliers to include a minimum share of energy from advanced biofuels and other biofuels and biogas produced from feedstock listed in annex ix , from renewable liquid and gaseous transport fuels of non - biological origin , from waste - based fossil fuels and from renewable electricity in the total amount of transport fuels they supply for consumption or use on the market in the course of a calendar year . ### with effect from 1 january 2021 , member states shall set the fuel incorporation obligation and shall require fuel suppliers to increase gradually the share of renewable energy from biofuels , advanced biofuels and biogas produced from feedstock listed in annex ix , from renewable liquid and gaseous transport fuels of non - biological origin , and from renewable electricity supplied for transport to at least 15 % in 2030 in the total amount of transport fuels they supply for consumption or use on the market in the course of a calendar year .


### with effect from 1 january 2021 , member states shall require fuel suppliers to include a minimum share of energy from advanced biofuels and other biofuels and biogas produced from feedstock listed in annex ix , from renewable liquid and gaseous transport fuels of non - biological origin , from waste - based fossil fuels and from renewable electricity in the total amount of transport fuels they supply for consumption or use on the market in the course of a calendar year . ### with effect from 1 january 2021 , member states shall require fuel suppliers to include a minimum share of energy from advanced biofuels and other biofuels and biogas produced from feedstock listed in annex ix , “highly sustainable crop based biofuels” , renewable liquid and gaseous transport fuels of non - biological origin and from renewable electricity in the total amount of transport fuels they supply for consumption or use on the market in the course of a calendar year .


### the minimum share shall be at least equal to 1 . 5% in 2021 , increasing up to at least 6 . 8% in 2030 , following the trajectory set out in part b of annex x . within this total share , the contribution of advanced biofuels and biogas produced from feedstock listed in part a of annex ix shall be at least 0 . 5% of the transport fuels supplied for consumption or use on the market as of 1 january 2021 , increasing up to at least 3 . 6% by 2030 , following the trajectory set out in part c of annex x . ### the minimum share of advanced biofuels and biogas produced from feedstock listed in annex ix , from renewable liquid and gaseous transport fuels of non - biological origin and from renewable electricity shall be at least equal to 3 % in 2021 , increasing up to at least 8 , 3 % in 2030 , following the trajectory set out in part b of annex x . within this total share , the contribution of advanced biofuels and biogas produced from feedstock listed in part a of annex ix shall be at least 0 . 5% of the transport fuels supplied for consumption or use on the market as of 1 january 2021 , increasing up to at least 4 , 6 % by 2030 , following the trajectory set out in part c of annex x .


### the minimum share shall be at least equal to 1 . 5% in 2021 , increasing up to at least 6 . 8% in 2030 , following the trajectory set out in part b of annex x . within this total share , the contribution of advanced biofuels and biogas produced from feedstock listed in part a of annex ix shall be at least 0 . 5% of the transport fuels supplied for consumption or use on the market as of 1 january 2021 , increasing up to at least 3 . 6% by 2030 , following the trajectory set out in part c of annex x . ### the minimum share shall be at least equal to 12% in 2030 . within this total share , the contribution of advanced biofuels and biogas , defined as those obtained from biomass excluding food or feed crops , used cooking oil and animal fats classified as categories 1 and 2 in accordance with regulation nº 106972009 of the european parliament and the council , that comply with the sustainability criteria set out in articles 26 to 2 , shall have an indicative share of 0 . 5% of the transport fuels supplied for consumption or use on the market as of 1 january 2021 .


### for the calculation of the denominator , that is the energy content of road and rail transport fuels supplied for consumption or use on the market , petrol , diesel , natural gas , biofuels , biogas , renewable liquid and gaseous transport fuels of non - biological origin , waste - based fossil fuels and electricity , shall be taken into account ; ### for the calculation of the denominator , that is the energy content of transport fuels supplied for consumption or use on the market , petrol , diesel , natural gas , biofuels , biogas , renewable liquid and gaseous transport fuels of non - biological origin , waste - based fossil fuels and electricity , shall be taken into account ;


### for the calculation of the numerator , the energy content of advanced biofuels and other biofuels and biogas produced from feedstock listed in annex ix , renewable liquid and gaseous transport fuels of non - biological origin , waste based fossil fuels supplied to all transport sectors , and renewable electricity supplied to road vehicles , shall be taken into account . ### for the calculation of the numerator , the energy content of biofuels and other biofuels and biogas , renewable liquid and gaseous transport fuels of non - biological origin , waste based fossil fuels supplied to all transport sectors , and renewable electricity supplied to road vehicles and rail transport , shall be taken into account .


### for the calculation of the numerator , the contribution from biofuels and biogas produced from feedstock included in part b of annex ix shall be limited to 1 . 7% of the energy content of transport fuels supplied for consumption or use on the market and the contribution of fuels supplied in the aviation and maritime sector shall be considered to be 1 . 2 times their energy content . ### for the calculation of the numerator , the contribution from biofuels and biogas produced from feedstock included in part b of annex ix shall be limited to 4 % of the energy content of transport fuels supplied for consumption or use on the market and the contribution of fuels supplied in the aviation and maritime sector shall be considered to be 1 , 3 times their energy content .


### for the calculation of the numerator , the contribution from biofuels and biogas produced from feedstock included in part b of annex ix shall be limited to 1 . 7% of the energy content of transport fuels supplied for consumption or use on the market and the contribution of fuels supplied in the aviation and maritime sector shall be considered to be 1 . 2 times their energy content . ### for the calculation of the numerator , the contribution from biofuels and biogas produced from feedstock included in part b of annex ix shall be limited to 1 . 7% of the energy content of transport fuels supplied for consumption or use on the market and the contribution of fuels supplied in the aviation and maritime sector shall be considered to be 1 . 2 times their energy content ; the use of feedstock included in part b of annex ix must comply with the principle of the waste hierarchy and avoid significant distortions in the markets for products , waste or residues ; .


### member states shall put in place a database enabling tracing of transport fuels that are eligible for counting towards the numerator set out in paragraph 1 , and require the relevant economic operators to enter information on the transactions made and the sustainability characteristics of the eligible fuels , including their life cycle greenhouse gas emissions , starting from their point of production to the fuel supplier that places the fuel on the market . ### from 1 january 2021 , member states shall put in place a database enabling tracing of transport fuels that are eligible for counting towards the numerator set out in paragraph 1 , and require the relevant economic operators to enter information on the transactions made and the sustainability characteristics of the eligible fuels , including their life cycle greenhouse gas emissions , starting from their point of production to the fuel supplier that places the fuel on the market .


### biomass fuels shall have to fulfil the sustainability and greenhouse gas emissions saving criteria set out in paragraphs 2 to 7 only if used in installations producing electricity , heating and cooling or fuels with a fuel capacity equal to or exceeding 20 mw in case of solid biomass fuels and with an electrical capacity equal to or exceeding 0 . 5 mw in case of gaseous biomass fuels . member states may apply the sustainability and greenhouse gas emission saving criteria to installations with lower fuel capacity . ### biomass fuels shall have to fulfil the sustainability and greenhouse gas emissions saving criteria set out in paragraphs 2 to 7 only if used in installations producing electricity , heating , cooling or fuels with a fuel capacity equal to or exceeding 50 mw in case of solid biomass fuels and with an electrical capacity equal to or exceeding 1 mw in case of gaseous biomass fuels .


### biomass fuels shall have to fulfil the sustainability and greenhouse gas emissions saving criteria set out in paragraphs 2 to 7 only if used in installations producing electricity , heating and cooling or fuels with a fuel capacity equal to or exceeding 20 mw in case of solid biomass fuels and with an electrical capacity equal to or exceeding 0 . 5 mw in case of gaseous biomass fuels . member states may apply the sustainability and greenhouse gas emission saving criteria to installations with lower fuel capacity . ### biomass fuels shall have to fulfil the sustainability and greenhouse gas emissions saving criteria set out in paragraphs 2 to 7 only if used in installations producing electricity , heating and cooling or fuels with a fuel capacity equal to or exceeding 20 mw in case of solid biomass fuels and with a fuel capacity equal to or exceeding 2 . 5 mw in case of gaseous biomass fuels .


### biofuels , bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in points , and of paragraph 1 shall not be made from raw material obtained from land that was peatland in january 2008 . ### biofuels , bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in points , and of paragraph 1 shall not be made from raw material obtained from land that was peatland in january 2008 unless evidence is provided to show that the cultivation and harvesting of that raw material does not involve drainage of previously undrained soil .


### biofuels , bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in points , and of paragraph 1 shall not be made from raw material obtained from land that was peatland in january 2008 . ### biofuels , bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in points , and of paragraph 1 shall not be made from raw material obtained from land that was peatland in january 2008 unless evidence is provided that the cultivation and harvesting of that raw material does not involve drainage of previously undrained soil .


### harvesting is carried out in accordance to the conditions of the harvesting permit within legally gazetted boundaries ; ### harvesting is carried out in accordance to the conditions of the harvesting permit or equivalent proof of the legal right to harvest within the legally gazetted boundaries .


### areas of high conservation value , including wetlands and peatlands , are protected ; ### areas of designated by law or by the relevant competent authority for nature conservation purposes , are identified and protected ,


### the impacts of forest harvesting on soil quality and biodiversity are minimised ; and ### harvesting is carried out considering maintenance of soil quality and biodiversity ; and


### impacts of forest harvesting on soil quality and biodiversity are minimised ; ### harvesting is carried out considering maintenance of soil quality and biodiversity ; and


### when evidence referred to in the first subparagraph is not available , the biofuels , bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in points , and of paragraph 1 if management systems are in place at forest holding level to ensure that : ### the biofuels , bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in points , and of paragraph 1 if additional information of legality and forest management practices are provided at the supply base level to ensure that :


### when evidence referred to in the first subparagraph is not available , the biofuels , bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in points , and of paragraph 1 if management systems are in place at forest holding level to ensure that : ### when evidence referred to in the first subparagraph is not available , the biofuels , bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in points , and of paragraph 1 if additional information of legality and forest management practices are provided at the supply base level to ensure that :


### when evidence referred to in the first subparagraph is not available , the biofuels , bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in points , and of paragraph 1 if management systems are in place at forest holding level to ensure that : ### when evidence referred to in the first subparagraph is not available , the biofuels , bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in points , and of paragraph 1 if additional information of legality and forest management practices are provided on the supply base level to ensure that


### when evidence referred to in the first subparagraph is not available , the biofuels , bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in points , and of paragraph 1 if management systems are in place at forest holding level to ensure that : ### when evidence referred to in the first subparagraph is not available , the biofuels , bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in points , and of paragraph 1 if management systems are in place at the supply base level to ensure that :


### areas of high conservation value , including peatlands and wetlands , are identified and protected ; ### areas designated , by law or by the relevant competent authority , for nature conservation purposes , including wetlands and peatlands , are protected ;


### by 31 december 2023 , the commission shall assess whether the criteria set out in paragraphs 5 and 6 effectively minimise the risk of using unsustainable forest biomass and address lulucf requirements , on the basis of available data . the commission shall , if appropriate , present a proposal to modify the requirements laid down in paragraphs 5 and 6 . ### by 31 december 2026 , the commission shall , in collaboration with the standing forestry committee , assess whether the criteria set out in paragraphs 5 and 6 effectively minimise the risk of using unsustainable forest biomass and address lulucf requirements , on the basis of available data . the commission shall , if appropriate , present a proposal for the period after 2030 to modify the requirements laid down in paragraphs 5 and 6 .


### by 31 december 2023 , the commission shall assess whether the criteria set out in paragraphs 5 and 6 effectively minimise the risk of using unsustainable forest biomass and address lulucf requirements , on the basis of available data . the commission shall , if appropriate , present a proposal to modify the requirements laid down in paragraphs 5 and 6 . ### by 31 december 2026 , the commission shall in close collaboration with the member states assess whether the criteria set out in paragraphs 5 and 6 effectively minimise the risk of using unsustainable forest biomass and address lulucf requirements , on the basis of available data . the commission shall , if appropriate , present a proposal to modify the requirements laid down in paragraphs 5 and 6 for the period post 2030 .


### at least 70 % for biofuels and bioliquids produced in installations starting operation after 1 january 2021 ; ### at least 60 % for electricity , heating and cooling production from biogas produced in installations starting operation after 1 january 2021 and fed into the gas system ;


### at least 80 % for electricity , heating and cooling production from biomass fuels used in installations starting operation after 1 january 2021 and 85% for installations starting operation after 1 january 2026 . ### at least 80 % for electricity , heating and cooling production from solid biomass fuels used in installations starting operation after 1 january 2021 .


### at least 80 % for electricity , heating and cooling production from biomass fuels used in installations starting operation after 1 january 2021 and 85 % for installations starting operation after 1 january 2026 . ### at least 80 % for electricity , heating and cooling production from biomass fuels , other than biogas fed into the gas system , used in installations starting operation after 1 january 2021 . the commission shall assess , in view of the technology progress made , whether a minimum threshold of 85 % for installations starting operation after 1 january 2026 should be established . the commission shall propose , where appropriate , that this paragraph be revised by means of a delegated act .


### where necessary in order to ensure the uniform application of part c of annex v and part b of annex vi , the commission may adopt implementing acts setting out detailed technical specifications including definitions , conversion factors , calculation of annual cultivation emissions and / or emission savings caused by changes above and below - ground carbon stocks on already cultivated land , calculation of emission savings from carbon capture , carbon replacement and carbon geological storage . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 31 . ### where necessary in order to ensure the uniform application of part c of annex v and part b of annex vi , the commission may adopt implementing acts setting out detailed technical specifications including definitions . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 31 .


### the delegation of power referred to in articles 7 , 7 ; 19 , 19 , 25 and 28 ### the delegation of power referred to in articles 19 , 19 , 25 and 28


### for the purposes of the calculation referred to in point 3 , emission savings from improved agriculture management , such as shifting to reduced or zero - tillage , improved crop / rotation , the use of cover crops , including crop management , and the use of organic soil improver , shall be taken into account only if solid and verifiable evidence is provided that the soil carbon has increased or that it is reasonable to expect to have increased over the period in which the raw materials concerned were cultivated while taking into account the emissions where such practices lead to increased fertiliser and herbicide use . ### for the purposes of the calculation referred to in point 3 , emission savings from improved agriculture management , such as shifting to reduced or zero - tillage , improved crop / rotation , the use of cover crops , including crop residue management , and the use of organic soil improver , shall be taken into account only if solid and verifiable evidence is provided that the soil carbon has increased or that it is reasonable to expect to have increased over the period in which the raw materials concerned were cultivated while taking into account the emissions where such practices lead to increased fertiliser and herbicide use or help to reduce the use of nitrogenous fertilisers produced from fossil fuels .


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


### calendar year 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 calendar year 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 ### minimum share 1 . 5 % 1 . 85 % 2 . 2 % 2 . 55 % 2 . 9 % 3 . 6 % 4 . 4 % 5 . 2 % 6 . 0 % 6 . 8 % minimum share 3 , 0 % 3 , 35 % 3 , 70 % 4 , 05 % 4 , 40 % 5 , 10 % 5 , 90 % 6 , 70 % 7 , 50 % 8 , 30 %


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


### the union’s objective of ensuring a high level of security within an area of freedom , security and justice pursuant to article 67 of the treaty on the functioning of the european union should be achieved , among others , through measures to prevent and combat crime as well as through measures for coordination and cooperation between law enforcement authorities and other national authorities of member states , including with relevant union agencies and other relevant union bodies , and with relevant third countries and international organisations . ### the union’s objective of ensuring a high level of security within an area of freedom , security and justice pursuant to article 67 of the treaty on the functioning of the european union should be achieved , among others , through measures to prevent and combat crime as well as through measures for coordination and cooperation between law enforcement authorities and other national authorities of member states , including with relevant union agencies and other relevant union bodies , and with relevant third countries and international organisations , and civilian crisis management .


### to achieve this objective , actions should be taken at union level to protect people and goods from increasingly transnational threats and to support the work carried out by member states’ competent authorities . terrorism , serious and organised crime , itinerant crime , drug trafficking , corruption , cybercrime , trafficking in human beings and arms , among others , continue to challenge the internal security of the union . ### to achieve this objective , actions should be taken at union level to protect people and goods from increasingly transnational threats and to support the work carried out by member states’ competent authorities . terrorism , serious and organised crime , itinerant crime , drug trafficking , corruption , cybercrime , hybrid threats , trafficking in human beings and arms , among others , continue to challenge the internal security of the union .


### in line with the shared priorities identified at union level to ensure a high level of security in the union , the fund will support actions aimed at addressing the main security threats and in particular tackling terrorism and radicalisation , serious and organised crime and cybercrime and assisting and protecting victims of crime . the fund will ensure that the union and its member states are well equipped also to address evolving and emerging threats with a view to implementing a genuine security union . this should be pursued through financial assistance to support better information exchange , increase operational cooperation and improve national and collective capabilities . ### in line with the shared priorities identified at union level to ensure a high level of security in the union , the fund will support actions aimed at addressing the main security threats and in particular tackling terrorism and radicalisation , serious and organised crime and cybercrime and assisting and protecting victims of crime . the fund will ensure that the union and its member states are well equipped also to address evolving and emerging threats , including hybrid threats , with a view to implementing a genuine security union . this should be pursued through financial assistance to support better information exchange , increase operational cooperation and improve national and collective capabilities .


### to increase the exchange of information among and within the union law enforcement and other competent authorities and other relevant union bodies as well as with third countries and international organisations ; ### to increase the exchange of information among and within the union law enforcement and other competent authorities and other relevant union bodies , including external action and activities , as well as with third countries and international organisations ;


### to support effort at strengthening the capabilities in relation to combatting and preventing crime including terrorism in particular through increased cooperation between public authorities , civil society and private partners across the member states . ### to support effort at strengthening the capabilities in relation to combatting and preventing crime including terrorism in particular through increased cooperation between public authorities , civil society and private partners across the member states , and civilian crisis management .


### in its resolution of 8 february 2018 , the european parliament called on the commission to conduct an assessment of the summer - time arrangements provided by directive 2000 / 84 / ec and , if necessary , to come up with a proposal for its revision . that resolution also confirmed that it is essential to maintain a harmonised approach to time arrangements throughout the union . ### against the background of several petitions and numerous initiatives from citizens , parliamentary questions and a public hearing on the matter , the european parliament , in its resolution of 8 february 2018 , called on the commission to conduct an assessment of the summer - time arrangements provided by directive 2000 / 84 / ec and , if necessary , to come up with a proposal for its revision . that resolution also confirmed that it is essential to maintain a harmonised approach to time arrangements throughout the union .


### the commission has examined available evidence , which points to the importance of having harmonised union rules in this area to ensure the proper functioning of the internal market and avoid , inter alia , disruptions to the scheduling of transport operations and the functioning of information and communication systems , higher costs to cross - border trade , or lower productivity for goods and services . evidence is not conclusive as to whether the benefits of summer - time arrangements outweigh the inconveniences linked to a biannual change of time . ### harmonised union rules must ensure the proper functioning of the internal market with a long term focus and predictability , and avoid , inter alia , disruptions to the scheduling of transport operations and the functioning of information and communication systems , higher costs to cross - border trade , or lower productivity for goods and services , which are issues with a significant impact both on the proper functioning of the internal market , business activity and the lives of citizens . evidence is not conclusive that there are no significant benefits from the biannual change of time , although numerous scientific studies , including the european parliamentary research service study of october 2017 on eu summer - time arrangements under directive 2000 / 84 / ec , indicate the existence of negative effects on human health , in particular for certain groups such as children and the elderly , and suggest a link with cardiovascular diseases through the internal chronodisruption . from an economic perspective , bi - annual change implies additional costs and administrative burdens for many sectors .


### the commission has examined available evidence , which points to the importance of having harmonised union rules in this area to ensure the proper functioning of the internal market and avoid , inter alia , disruptions to the scheduling of transport operations and the functioning of information and communication systems , higher costs to cross - border trade , or lower productivity for goods and services . evidence is not conclusive as to whether the benefits of summer - time arrangements outweigh the inconveniences linked to a biannual change of time . ### the commission has examined available evidence , which points to the importance of having harmonised union rules in this area to ensure the proper functioning of the internal market and avoid , inter alia , disruptions to the scheduling of transport operations and the functioning of information and communication systems , higher costs to cross - border trade , lower productivity for goods and services . moreover , while evidence is not entirely conclusive as to whether the benefits of summer - time arrangements outweigh the inconveniences linked to a biannual change of time , a number of studies and analyses have highlighted the potential negative impact on human and animal biorhythms .


### a lively public debate is taking place on summer - time arrangements and some member states have already expressed their preference to discontinue the application of such arrangements . in the light of these developments , it is necessary to continue safeguarding the proper functioning of the internal market and to avoid any significant disruptions thereto caused by divergences between member states in this area . therefore , it is appropriate to put an end in a coordinated way to summer - time arrangements . ### a lively public debate is taking place on summer - time arrangements and some member states , putting forward health , economic and social arguments , have already expressed their preference to discontinue the application of such arrangements . in the light of these developments , it is necessary to continue safeguarding the proper functioning of the internal market and to avoid any significant disruptions thereto caused by divergences between member states in this area . therefore , it is appropriate to put an end in a coordinated way to summer - time arrangements .


### notwithstanding paragraph 1 , member states may still apply a seasonal change of their standard time or times in 2019 , provided that they do so at 1 . 00 a . m . , coordinated universal time , on 27 october 2019 . the member states shall notify this decision in accordance with article 2 . ### notwithstanding paragraph 1 , member states may , for a final time , apply a seasonal change of their standard time or times in 2019 , provided that they do so at 1 . 00 a . m . , coordinated universal time , on 27 october 2019 . the member states shall notify this decision in accordance with article 2 .


### without prejudice to article 1 , if a member state decides to change its standard time or times in any territory under its jurisdiction , it shall notify the commission at least 6 months before the change takes effect . where a member state has made such a notification and has not withdrawn it at least 6 months before the date of the envisaged change , the member state shall apply this change . ### without prejudice to article 1 , if a member state decides to change its standard time or times in any territory under its jurisdiction , it shall notify all other member states and the commission at least 18 months before the change takes effect . where a member state has made such a notification and has not withdrawn it at least 18 months before the date of the envisaged change , the member state shall apply this change .


### member states shall adopt and publish , by 1 april 2019 at the latest , the laws , regulations and administrative provisions necessary to comply with this directive . they shall forthwith communicate to the commission the text of those provisions . ### member states shall adopt and publish , without delay and by 1 april 2019 at the latest , the laws , regulations and administrative provisions necessary to comply with this directive . they shall forthwith communicate to the commission the text of those provisions .


### in view of the specific nature of the exception , its targeted scope and the need for legal certainty for its beneficiaries , member states should not be allowed to impose additional requirements for the application of the exception , such as compensation schemes or the prior verification of the commercial availability of accessible format copies . ### member states and those involved in the sector have already developed solutions and arrangements at national level that take into account the specific nature of the exception , its targeted scope and the need for legal certainty for its beneficiaries . member states should therefore continue to be allowed to impose reasonable and limited additional requirements for the application of the exception , strictly in so far as these are authorised by the marrakesh treaty , as is the case with compensation schemes , in order to be in a position to respond to possible future developments and their impact on the market .


### visa - requiring and visa - exempt third - country nationals may have a legitimate interest in travelling within the schengen area for more than 90 days in a given 180 - day period without staying in any single member state for more than 90 days . rules should therefore be adopted to allow for this possibility . ### visa - requiring and visa - exempt third - country nationals may have a legitimate interest in travelling within the schengen area for more than 90 days in a given 180 - day period without staying in any single member state for more than 90 days . rules should therefore be adopted to allow for this possibility or to facilitate renewal of visas issued at a previous point in time to individuals who continue to meet the minimum entry criteria .


### the member state competent for examining and deciding on an application for a touring visa shall be the member state whose external border the applicant intends to cross in order to enter the territory of the member states . ### the member state competent for examining and deciding on an application for a touring visa shall be the member state where the applicant intends to stay first .


### in cases referred to in paragraphs 4 and 5 the competent member state for examining and deciding on an application for a touring visa shall be the member state the applicant intends to enter first making use of the touring visa . ### in cases referred to in paragraphs 4 and 5 the competent member state for examining and deciding on an application for a touring visa shall be the member state the applicant intends to stay first making use of the touring visa .


### proof that they have sickness insurance for all risks normally covered for nationals of the member states to be visited . ### proof that they have sickness insurance for all risks normally covered for nationals of the member states to be visited and to cover any expenses which might occur in connection with repatriation for medical reasons , urgent medical attention and / or emergency hospital treatment or death .


### in order to improve the availability of accessible format copies and to prevent the illegal dissemination of works and other subject - matter , authorised entities which engage in the distribution or making available of accessible format copies should comply with certain obligations . ### in order to improve the availability of accessible format copies and to prevent the illegal dissemination of works and other subject - matter , member states shall facilitate the agreement of best practice guidelines between representative groups of authorised entities which engage in the production , distribution or making available of accessible format copies , users and rightholders ;


### this regulation also does not cover fishing opportunities decided by iccat , as article 43 of the treaty on the functioning of the european union provides that measures on fixing prices , levies , aid and quantitative limitations and on the fixing and allocation of fishing opportunities shall be adopted by the council . ### fishing opportunities decided by iccat are allocated to member states by the council in application of article 43 of the treaty on the functioning of the european union and , in turn , by member states to vessel - owners in accordance with the principles laid down in regulations no 1380 / 2013 and 2016 / 1627 , which should encompass , in particular , the promotion of coastal fishing activities and the use of fishing gear and techniques which are selective and have a reduced environmental impact , including gear and techniques used in traditional and artisanal fisheries , thereby contributing to a fair standard of living for local economies .


### ‘ iccat iuu list’ means a list of vessels flying the flag of non - contracting parties , which are considered by iccat to have engaged in iuu fishing ; ### ‘ iccat iuu list’ means a list of vessels which are considered by iccat to have engaged in iuu fishing ;


### if the visit is followed by a set , the results of the set in terms of catch and by - catch , whether retained or discarded dead or alive . ### if the visit is followed by a set , the results of the set in terms of catch and by - catch , whether retained or discarded dead or alive , or , if the visit is not followed by a set , the reason .


### member states fishing for north atlantic swordfish shall submit to the commission their management plans by 15 august of each year . the commission shall forward that information to the iccat secretariat by 15 september of each year . ### member states that have been allocated a quota and whose vessels are fishing for north atlantic swordfish shall submit to the commission their management plans by 15 august of each year . the commission shall forward that information to the iccat secretariat by 15 september of each year .


### by 1 january of each year , member states shall submit electronically and in the format set out in the guidelines for submitting data and information required by iccat : ### by 1 january of each year , member states shall submit in the format set out in the guidelines for submitting data and information required by iccat :


### by way of derogation from article 12 of council regulation no 1967 / 200616 , the maximum number of hooks that may be set by or taken on board of vessels targeting swordfish shall be fixed at 2800 hooks . ### by way of derogation from article 12 of council regulation no 1967 / 2006 , the maximum number of hooks that may be set by or taken on board of vessels targeting swordfish shall be fixed at 2800 hooks . a second set of rigged hooks may be allowed on board for trips longer than two days provided that they are duly lashed and stowed in lower decks so that they cannot readily be used .


### as a member state has exhausted its quota , that member state shall ensure that the landings of blue marlin and white marlin that are dead when brought alongside the vessel are not to be sold or entered into commerce . ### as a member state has exhausted its quota , that member state shall ensure that the landings of blue marlin and white marlin that are dead when brought alongside the vessel are not to be sold or entered into commerce . such landings shall not count against that member state’s catch limits as set out in paragraph 1 of iccat recommendation 2015 - 05 , provided that such prohibition is clearly explained in its annual report .


### member states shall carry out research on shark species caught in the iccat convention area in order to improve the selectivity of fishing gears , to identify potential nursery areas and consider time and area closures and other measures , as appropriate . such research shall provide information on key biological and ecological parameters , life - history and behavioural traits , as well as on the identification of potential mating , pupping and nursery grounds . ### member states shall , where possible , carry out research on shark species caught in the iccat convention area in order to improve the selectivity of fishing gears , to identify potential nursery areas and consider time and area closures and other measures , as appropriate . such research shall provide information on key biological and ecological parameters , life - history and behavioural traits , as well as on the identification of potential mating , pupping and nursery grounds .


### retaining on board , transhipping or landing any part or whole carcass of porbeagle sharks shall be prohibited . ### retaining on board , transhipping or landing any part or whole carcass of porbeagle sharks caught in association with iccat fisheries shall be prohibited .


### the biological samples are taken in the framework of a research project notified to the standing committee on research and statistics of the iccat and developed taking into consideration the recommended research priorities of that committee ; ### the biological samples are taken in the framework of a research project notified to the standing committee on research and statistics of the iccat and developed taking into consideration the recommended research priorities of that committee . the research project shall , where appropriate , include a detailed document that describes the objective of the work , the methodologies to be used , the number and type of samples to be collected , the time - area distribution of the sampling and a chronogram of the activities to be carried out ;


### a second tori pole and tori line shall be used at times of high bird abundance or activity . ### where practical , a second tori pole and tori line shall be used at times of high bird abundance or activity .


### control of third country vessels in member state ports ### control of third country fishing vessels in member state ports


### in order to implement amendments to the existing iccat recommendations into union law , the commission shall be empowered to adopt delegated acts in accordance with article 73 amending : ### as far as is necessary in order to implement into union law amendments to the existing iccat recommendations which become binding on the union , the commission is empowered to adopt delegated acts in accordance with article 73 for the purpose of amending :


### the power to adopt delegated acts referred to in article 72 shall be conferred on the commission for an indeterminate period of time from the date of entry into force of this regulation . ### the power to adopt delegated acts referred to in article 72 shall be conferred on the commission for a period of five years from . . . [ date of entry into force of this regulation… ] . the commission shall draw up a report in respect of the delegation of power not later than nine months before the end of the five - year period . the delegation of power shall be tacitly extended for periods of an identical duration , unless the european parliament or the council opposes such extension not later than three months before the end of each period .


### given internet connectivity needs within the union and the urgency of promoting access networks that can deliver , throughout the eu , an internet experience of high quality based on very high - speed broadband services , financial assistance should seek to attain a geographically balanced distribution . ### given internet connectivity needs within the union and the urgency of promoting access networks that can deliver , throughout the eu , an internet experience of high quality offering a download speed of at least 100 mbps based on very high - speed broadband services , financial assistance should seek to attain a geographically balanced distribution .


### build on very high - speed broadband connectivity enabling delivery of high quality internet experience to users that ### build on very high - speed broadband connectivity enabling delivery of high quality internet experience offering a download speed of at least 100 mbps to users that :


### such a method should be based on objective , fair criteria both for the member states and for the persons concerned . it should , in particular , make it possible to determine rapidly the member state responsible , so as to guarantee effective access to the procedures for granting international protection and not to compromise the objective of the rapid processing of applications for international protection . ### such a method should be based on objective , fair criteria both for the member states and for the persons concerned . it should , in particular , make it possible to determine rapidly the member state responsible , on behalf of the european union , so as to guarantee effective access to the procedures for granting international protection and not to compromise the objective of the rapid processing of applications for international protection .


### in the light of the results of the evaluation undertaken of the implementation of regulation 604 / 2013 , it is appropriate , at this stage , to confirm the principles underlying regulation no 604 / 2013 , while making the necessary improvements , in the light of experience , to the effectiveness of the dublin system and the protection granted to applicants under that system . based on this evaluation and on consultation with member states , the european parliament and other stakeholders , it is also considered appropriate to establish in the regulation measures required for a fair share of responsibility between member states for applications for international protection , in particular to ensure that a disproportionate burden is not placed upon some member states . ### in the light of the results of the evaluation undertaken of the implementation of regulation 604 / 2013 , it is appropriate , at this stage , to confirm the principles underlying regulation no 604 / 2013 , while making the necessary improvements , in the light of experience , to the effectiveness of the dublin system and the protection granted to applicants under that system . based on this evaluation and on consultation with member states , the european parliament and other stakeholders , it is also considered appropriate to establish in the regulation measures required for a fair share of responsibility between member states for applications for international protection , if and when a disproportionate burden is placed on one or more member states .


### in order to guarantee effective protection of the rights of the persons concerned , legal safeguards and the right to an effective remedy in respect of decisions regarding transfers to the member state responsible should be established , in accordance , in particular , with article 47 of the charter of fundamental rights of the european union . an effective remedy should also be provided in situations when no transfer decision is taken but the applicant claims that another member state is responsible on the basis that he has a family member or , for unaccompanied minors , a relative in another member state . in order to ensure that international law is respected , an effective remedy against such decisions should cover both the examination of the application of this regulation and of the legal and factual situation in the member state to which the applicant is transferred . the scope of the effective remedy should be limited to an assessment of whether applicants ' fundamental rights to respect of family life , the rights of the child , or the prohibition of inhuman and degrading treatment risk to be infringed upon . ### any person subject to this regulation should have the rights to an effective remedy , in the form of an appeal or review , pursuant to the applicable legislation in fact and in law . in order to guarantee effective protection of the rights of the persons concerned , legal safeguards and the right to an effective remedy in respect of decisions regarding transfers to the member state responsible should be established , in accordance , in particular , with article 47 of the charter of fundamental rights of the european union . an effective remedy should also be provided in situations when no transfer decision is taken but the applicant claims that another member state is responsible on the basis that she or he has a family member or , for unaccompanied minors , a relative in another member . in order to ensure that international law and the relevant case - law of the court of justice of the european union as well as of the european court of human rights are respected , an effective remedy against such decisions should cover both the examination of the application of this regulation and of the legal and factual situation in the member state to which the applicant is transferred or returned . the main scope of the effective remedy should be an assessment of whether applicants ' fundamental rights to respect of family life , the rights of the child , or the prohibition of inhuman and degrading treatment risk to be infringed upon .


### in order to ensure the speedy determination of responsibility and allocation of applicants for international protection between member states , the deadlines for making and replying to requests to take charge , for making take back notifications , and for carrying out transfers , as well as for making and deciding on appeals , should be streamlined and shortened to the greatest extent possible . ### in order to ensure the speedy determination of responsibility and allocation of applicants for international protection between member states , the deadlines for making and replying to requests to take charge , for making take back notifications , and for carrying out transfers , as well as for making and deciding on appeals , should be shortened to the greatest extent possible , while respecting the fundamental rights of applicants , the rights of vulnerable persons , in particular the rights of the child and the fundamental principle of the best interests of the child as well as the right to family reunification .


### in order to ensure the speedy determination of responsibility and allocation of applicants for international protection between member states , the deadlines for making and replying to requests to take charge , for making take back notifications , and for carrying out transfers , as well as for making and deciding on appeals , should be streamlined and shortened to the greatest extent possible . ### in order to ensure the speedy determination of responsibility and allocation of applicants for international protection between member states , the deadlines for making and replying to requests to take charge and for carrying out transfers , as well as for making and deciding on appeals , should be streamlined and shortened to the greatest extent possible .


### a member state of allocation may decide not to accept the allocated applicants during a twelve months - period , in which case it should enter this information in the automated system and notify the other member states , the commission and the european union agency for asylum . thereafter the applicants that would have been allocated to that member state should be allocated to the other member states instead . the member state which temporarily does not take part in the corrective allocation should make a solidarity contribution of eur 250 , 000 per applicant not accepted to the member state that was determined as responsible for examining those applications . the commission should lay down the practical modalities for the implementation of the solidarity contribution mechanism in an implementing act . the european union agency for asylum will monitor and report to the commission on a yearly basis on the application of the financial solidarity mechanism . ### a member state of allocation may decide not to accept the allocated applicants during a twelve months - period , in which case it should enter this information in the automated system and notify the other member states , the commission and the european union agency for asylum . thereafter the applicants that would have been allocated to that member state should be allocated to the other member states instead .


### a member state of allocation may decide not to accept the allocated applicants during a twelve months - period , in which case it should enter this information in the automated system and notify the other member states , the commission and the european union agency for asylum . thereafter the applicants that would have been allocated to that member state should be allocated to the other member states instead . the member state which temporarily does not take part in the corrective allocation should make a solidarity contribution of eur 250 , 000 per applicant not accepted to the member state that was determined as responsible for examining those applications . the commission should lay down the practical modalities for the implementation of the solidarity contribution mechanism in an implementing act . the european union agency for asylum will monitor and report to the commission on a yearly basis on the application of the financial solidarity mechanism . ### in cases where there is an immediate threat to national security , a member state of allocation may decide not to accept the allocated applicants during a twelve months - period , in which case it should enter this information in the automated system and notify the other member states , the commission and the european union agency for asylum . thereafter the applicants that would have been allocated to that member state should be allocated to the other member states instead . the european union agency for asylum will monitor and report to the commission on a yearly basis on such opt - outs from the corrective allocation mechanism .