### member states shall take due account of the commission’s findings and shall publish in electronic form and make available to the public their lulucf action plans within three months of receiving the commission’s evaluation . ### member states shall take due account of the results of the consultations with the commission .


### in order to complement certain detailed technical aspects of this regulation in a flexible and rapid manner , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of interoperability of electronic identification ; security measures required of trust service providers ; recognised independent bodies responsible for auditing the service providers ; trusted lists ; requirements related to the security levels of electronic signatures ; requirements of qualified certificates for electronic signatures their validation and their preservation ; the bodies responsible for the certification of qualified electronic signature creation devices ; and the requirements related to the security levels of electronic seals and to qualified certificates for electronic seals ; the interoperability between delivery services . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level . ### in order to complement certain detailed technical aspects of this regulation in a flexible and rapid manner , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of interoperability of electronic identification ; trusted lists ; requirements of qualified certificates for electronic signatures their validation and their preservation ; the bodies responsible for the certification of qualified electronic signature creation devices ; and to qualified certificates for electronic seals ; the interoperability between delivery services . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level .


### this regulation lays down rules for electronic identification and electronic trust services for electronic transactions with a view to ensuring the proper functioning of the internal market . ### this regulation lays down rules for electronic trust services a view to ensure trust in the online environment , proper functioning of the internal market and cross border access to e - government services .


### this regulation lays down the conditions under which member states shall recognise and accept electronic identification means of natural and legal persons falling under a notified electronic identification scheme of another member state . ### this regulation lays down the conditions under which member states shall recognise and accept electronic identification means of any entity or natural or legal persons falling under a notified electronic identification scheme of another member state .


### this regulation establishes a legal framework for electronic signatures , electronic seals , electronic time stamps , electronic documents , electronic delivery services and website authentication . ### this regulation establishes a legal framework for electronic signatures , electronic seals , electronic validation and verification , electronic time stamps , electronic documents , electronic delivery services and website authentication .


### this regulation ensures that trust services and products which comply with this regulation are permitted to circulate freely in the internal market . ### this regulation ensures that trust services and products which comply with this regulation circulate freely and securely in the internal market .


### this regulation applies to electronic identification provided by , on behalf or under the responsibility of member states and to trust service providers established in the union . ### this regulation applies to notification of electronic identification provided by , on behalf or under the responsibility of member states and to trust service providers established in the union . this regulation applies to trust services offered to the public .


### ' electronic identification ' means the process of using person identification data in electronic form unambiguously representing a natural or legal person ; ### ' electronic identification ' means the process of using person identification data in electronic form unambiguously representing an entity or a natural or legal person ;


### ‘ electronic identification means’ means a material or immaterial unit containing data as referred to in point 1 of this article , and which is used to access services online as referred to in article 5 ; ### ‘ electronic identification means’ means a material or immaterial unit containing data as referred to in point 1 of this article , and which is used to access electronic services as referred to in article 5 ;


### ‘ certificate’ means an electronic attestation which links electronic signature or seal validation data of a natural or a legal person respectively to the certificate and confirms those data of that person ; ### ‘ certificate’ means an electronic attestation which links electronic signature or seal validation data with the identification data of any entity or a natural or a legal person respectively and confirms those data of that person ;


### ‘ trust service provider’ means a natural or a legal person who provides one or more trust services ; ### ‘ trust service provider’ means an entity or a natural or a legal person who provides at least one trust service ;


### ‘ creator of a seal’ means a legal person who creates an electronic seal ; ### ‘ creator of a seal’ means an entity or a legal person who creates an electronic seal ;


### ‘ electronic document’ means a document in any electronic format ; ### ‘ electronic document’ means a separate set of structured data in any electronic format ;


### products which comply with this regulation shall be permitted to circulate freely in the internal market . ### products which comply with this regulation shall circulate freely and securely in the internal market .


### the commission may , by means of implementing acts , define the circumstances , formats and procedures of the notification referred to in paragraphs 1 and 3 . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 39 . ### the commission may , by means of implementing acts , define the formats of the notification referred to in paragraphs 1 and 3 . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 39 .


### a trust service provider shall be liable for any direct damage caused to any natural or legal person due to failure to comply with the obligations laid down in article 15 , unless the trust service provider can prove that he has not acted negligently . ### a trust service provider shall be liable under national law for damage caused to any entity or natural or legal person due to failure to comply with the obligations laid down in article 15 , unless the trust service provider can prove that he has not acted negligently .


### each supervisory body shall submit a yearly report on the last calendar year ' s supervisory activities to the commission and member states by the end of the first quarter of the following year . it shall include at least : ### each supervisory body shall submit a yearly report on the last calendar year ' s supervisory activities to the commission by the end of the first quarter of the following year . it shall include at least :


### the commission may , by means of implementing acts , define circumstances , formats and procedures applicable for the purpose of paragraph 1 . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 39 . ### the commission may , by means of implementing acts , define formats applicable for the purpose of paragraph 1 . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 39 .


### supervisory bodies shall cooperate with a view to exchange good practice and provide each other , within the shortest possible time , with relevant information and mutual assistance so that activities can be carried out in a consistent manner . mutual assistance shall cover , in particular , information requests and supervisory measures , such as requests to carry out inspections related to the security audits as referred to in articles 15 , 16 and 17 . ### supervisory bodies shall cooperate with a view to exchange good practice and provide each other , within the shortest possible time , with relevant information and mutual assistance so that activities as referred to in article 13 can be carried out in a consistent manner . mutual assistance shall cover , in particular , information requests and supervisory measures , such as requests to carry out inspections related to the security audits as referred to in articles 15 , 16 and 17 .


### the commission shall be empowered to adopt delegated acts in accordance with article 38 concerning the further specification of the requirements laid down in paragraph 1 . ### the commission shall be empowered to adopt delegated acts in accordance with article 38 concerning the further specification of the requirements laid down in paragraph 1 in order to ensure the necessary adaptation to technological development .


### each member state shall establish , maintain and publish trusted lists with information related to the qualified trust service providers for which it is competent together with information related to the qualified trust services provided by them . ### each member state shall establish , maintain and publish trusted lists with information related to the qualified trust service providers referred to in article 17 for which it is competent including information allowing identification of the qualified trust service providers and an indication on their qualified status together with information related to the qualified trust services provided by them .


### the commission shall be empowered to adopt delegated acts in accordance with article 38 concerning the further specification of the requirements laid down in annex i . ### the commission shall be empowered to adopt delegated acts in accordance with article 38 concerning the further specification of the requirements laid down in annex i in order to ensure the necessary adaptation to technological development .


### the commission shall be empowered to adopt delegated acts in accordance with article 38 concerning the further specification of the requirements laid in down in paragraph 1 . ### the commission shall be empowered to adopt delegated acts in accordance with article 38 concerning the further specification of the requirements laid in down in paragraph 1 in order to ensure the necessary adaptation to technological development .


### the commission shall be empowered to adopt delegated acts in accordance with article 38 concerning the further specification of the requirements laid down in annex iii . ### the commission shall be empowered to adopt delegated acts in accordance with article 38 concerning the further specification of the requirements laid down in annex iii in order to ensure the necessary adaptation to technological development .


### the commission shall be empowered to adopt delegated acts in accordance with article 38 concerning the establishment of specific criteria to be met by the designated bodies referred to in paragraph 1 . ### the commission shall be empowered to adopt delegated acts in accordance with article 38 concerning the establishment of specific criteria to be met by the designated bodies referred to in paragraph 1 for the purpose of carrying out the certification under paragraph 1 .


### the power to adopt delegated acts referred to in articles 8 , 13 , 15 , 16 , 18 , 20 , 21 , 23 , 25 , 27 , 28 , 29 , 30 , 31 , 35 and 37 shall be conferred on the commission for an indeterminate period of time from the entry into force of this regulation . ### the power to adopt delegated acts referred to in articles 8 , 18 , 21 , 23 , 25 , 27 , 29 , 30 , 31 , 35 and 37 shall be conferred on the commission for an indeterminate period of time from the entry into force of this regulation .


### the delegation of power referred to in articles 8 , 13 , 15 , 16 , 18 , 20 , 21 , 23 , 25 , 27 , 28 , 29 , 30 , 31 , 35 and 37 may be revoked at any time by the european parliament or by the council . a decision to revoke shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force . ### the delegation of power referred to in articles 8 , 18 , 21 , 23 , 25 , 27 , 29 , 30 , 31 , 35 and 37 may be revoked at any time by the european parliament or by the council . a decision to revoke shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force .


### a delegated act adopted pursuant to articles 8 , 13 , 15 , 16 , 18 , 20 , 21 , 23 , 25 , 27 , 28 , 29 , 30 , 31 , 35 and 37 shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of two months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by two months at the initiative of the european parliament or of the council . ### a delegated act adopted pursuant to articles 8 , 18 , 21 , 23 , 25 , 27 , 29 , 30 , 31 , 35 and 37 shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of two months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by two months at the initiative of the european parliament or of the council .


### the commission shall report to the european parliament and to the council on the application of this regulation . the first report shall be submitted no later than four years after the entry into force of this regulation . subsequent reports shall be submitted every four years thereafter . ### the commission shall report to the european parliament and to the council on the application of this regulation , in particular with a view to reaching the aim of the regulation to develop the digital single market by strengthening confidence and trust in secure cross - border electronic transactions . the report shall take account of , amongst others , market developments as well as legal and technological developments . it shall further be accompanied by appropriate legislative proposals if necessary . the first report shall be submitted no later than two years after the entry into force of this regulation . subsequent reports shall be submitted every four years thereafter .


### this regulation aims at creating an online dispute resolution platform at european level . the odr platform should take the form of an interactive website offering a single point of entry to consumers and traders seeking to resolve disputes out - of - court which have arisen from a cross - border e - commerce transaction . it should allow consumers and traders to submit complaints by filling in an electronic complaint form available in all official languages of the union and transmit complaints to an alternative dispute resolution entity competent to deal with the dispute concerned . the platform should offer to adr entities and the parties the possibility of conducting the dispute resolution procedure via the platform . ### this regulation aims at creating an online dispute resolution platform at european level . the odr platform should take the form of an interactive website integrated in the ' your europe ' portal , offering a single point of entry to consumers seeking to resolve contractual disputes out - of - court . it should allow consumers to submit complaints by filling in an electronic complaint form available in all official languages of the union and transmit complaints to an alternative dispute resolution entity competent to deal with the dispute concerned . the platform should offer to adr entities and the parties the possibility of conducting the dispute resolution procedure via the platform .


### in order to supplement or amend certain non - essential elements of this regulation , the power to adopt acts in accordance with article 290 tfeu should be delegated to the commission in respect of the type of information which a complainant is to provide in the electronic complaint form made available on the odr platform . it is of particular importance that the commission carries out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council . ### in order to supplement or amend certain non - essential elements of this regulation , the power to adopt acts in accordance with article 290 tfeu should be delegated to the commission in respect of the type of information which a complainant is to provide in the electronic complaint form made available on the odr platform , as well as concerning its technical modalities . it is of particular importance that the commission carries out appropriate consultations during its preparatory work , including at expert level and in particular , the european data protection supervisor . the commission , when preparing and drawing up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council .


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


### ‘ alternative dispute resolution procedure’ means a procedure for the out - of - court resolution of a dispute through the intervention of a dispute resolution entity which proposes or imposes a solution or brings the parties together with the aim of facilitating an amicable solution ; ### ‘ alternative dispute resolution procedure’ means a procedure for the out - of - court resolution of a dispute whereby the parties involved attempt to solve their conflict through the intervention of a dispute resolution entity which proposes or imposes a solution or brings the parties together with the aim of facilitating an amicable solution ;


### providing an electronic complaint form which can be filled in by the complainant party ; ### providing an electronic complaint form which can be filled in by the consumer ;


### upon receipt of a fully completed complaint form , the odr platform shall communicate to the complainant party , in the language of the complaint , and send by e - mail to the respondent party , in the language of the contract , the following : ### upon receipt of a fully completed complaint form , the odr platform shall communicate to the consumer , in the language of the complaint , and send by e - mail to the trader , in the language of the contract , the following :


### if , following the notification of the dispute to the parties , the parties agree to institute proceedings before the entity , accomplish the conclusion of the dispute resolution procedure within 30 days from when the proceedings have been instituted . in the case of complex disputes , the adr entity may extend this time limit ; ### if , following the notification of the dispute to the parties , the parties agree to institute proceedings before the entity , accomplish the conclusion of the dispute resolution procedure within 90 working days from the date on which the complaint has been notified to the parties in accordance with article 8 of directive . . . . / . . . / eu [ office of publications please insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending directive 2009 / 22 / ec ] . in the case of complex disputes , the adr entity may extend this time limit ;


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


### the provisions in paragraph 1 are without prejudice to the provisions in articles 6 and 8 of directive 2011 / 83 / eu concerning consumer information for distance and off - premises contracts . ### the provisions in paragraph 1 are without prejudice to the provisions in articles 6 and 8 of directive 2011 / 83 / eu concerning consumer information for distance and off - premises contracts , in article 3 of directive 2002 / 65 / eu of the european parliament and of the council of 23 september 2002 concerning the distance marketing of consumer financial services1 and article 185 of directive 2009 / 138 / eu of the european parliament and of the council of 25 november 2008 on the taking - up and pursuit of the business of insurance and reinsurance 2 . ______________ 1 oj l 271 , 9 . 10 . 2002 , p . 16 . 2 oj l 335 , 17 . 12 . 2008 , p . 1 .


### the due diligence obligation should apply to all users irrespective of their size , including to micro - enterprises and small and medium - sized companies . excluding these actors from the system would entirely undermine its effectiveness . it would also run against the international obligations of the union under the nagoya protocol . however , the regulation should offer a range of measures and tools to enable micro - enterprises and small and medium - sized companies to comply with their obligations at low cost and with high legal certainty . ### the due diligence obligation should apply to all users irrespective of their size , including to micro - enterprises and small and medium - sized companies . excluding these actors from the system would entirely undermine its effectiveness . it would also run against the international obligations of the union under the nagoya protocol . however , the regulation should offer a range of measures and tools to enable micro - enterprises and small and medium - sized companies to comply with their obligations at low cost , without this affecting their competitiveness , and with high legal certainty .


### the commission shall make public , including on the internet , a list of the competent authorities . the commission shall keep the list up to date . ### the commission shall make public , including on the internet , a list of the competent authorities . the commission shall keep the list up to date ; particular attention shall be paid to the outermost regions , bearing in mind the significance and fragility of the genetic resources found on their territories , and with a view to preventing any abusive exploitation .


### it is of particular importance that the commission carry out appropriate consultations during its preparatory work for the adoption of delegated acts , including at expert level . the commission , when preparing and drawing - up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council . ### it is of particular importance that the commission carry out appropriate consultations during its preparatory work for the adoption of delegated acts , including at expert level , so that it has objective , rigorous , complete and up - to - date information . the commission , when preparing and drawing - up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council .


### this regulation shall apply to industrial products excluding fisheries and aquaculture products as defined in article 1 of regulation no 104 / 2000 , and foodstuff as defined in article 2 of regulation no 178 / 2002 of the european parliament and of the council . ### this regulation shall apply to finished consumer products excluding fisheries and aquaculture products as defined in article 1 of regulation no 104 / 2000 , and foodstuff as defined in article 2 of regulation no 178 / 2002 of the european parliament and of the council .


### goods that require marking are those listed in the annex to this regulation , and imported from third countries , except for goods originating in the territory of the european communities , bulgaria , romania , turkey , and the contracting parties of the eea agreement . goods may be exempted from origin marking , when for technical or commercial reasons , it appears impossible to mark them . ### goods may be exempted from origin marking for technical or commercial reasons . goods may also be exempted from mandatory origin marking when rules of origin determine the country of origin without providing appropriate information to the consumer . this is the case when a product is the result of a complex diversified production chain in several countries or when the value added given to the product in the country of final substantial transformation is of inferior significance .


### when imported goods may be granted relief from import duties pursuant to regulation no 918 / 83 , and there are no material indications to suggest that the goods are part of commercial traffic , these goods may also be excluded from the scope of this regulation . ### when imported goods may be granted relief from import duties pursuant to regulation no 918 / 838 , and there are no material indications to suggest that the goods are part of commercial traffic , these goods shall also be excluded from the scope of this regulation .


### the words “made - in” together with the name of the country of origin shall indicate the origin of goods . the marking may be made in any official language of the european communities , which is easily understood by the final customers in the member state in which the goods are to be marketed . ### the words “made - in” together with the name of the country of origin shall indicate the origin of goods . the marking may be made in any official language of the european communities , which is easily understood by the final customers in the member state in which the goods are to be marketed or in the english language by using the words “made - in” and the english name of the country of origin .


### the commission may adopt implementing measures , in accordance with the procedure referred to in article 6 , in particular , to : - determine the detailed form and modalities of origin marking . - establish a list of terms in all community languages which clearly express that goods originate in the country indicated in the marking . - determine the cases where commonly used abbreviations unmistakably indicate the country of origin and can be used for the purpose of this regulation . - determine the cases in which goods cannot or need not be marked for technical or economic reasons - determine other rules that may be required when goods are found not in compliance with this regulation . - to update of the annex to this regulation where the assessment has changed as to whether origin marking is necessary for a specific sector . ### the commission may adopt implementing measures , in accordance with the procedure referred to in article 6 , in particular , to : - establish a list of terms in all community languages which clearly express that goods originate in the country indicated in the marking . - determine the cases where commonly used abbreviations unmistakably indicate the country of origin and can be used for the purpose of this regulation . - determine the cases in which goods cannot or need not be marked for technical or economic reasons - determine other rules that may be required when goods are found not in compliance with this regulation .


### the commission shall be assisted by an origin marking committee . ### the commission shall be assisted by an origin marking committee . this committee shall be composed of representatives of the member states , relevant industries and associations .


### the union and the member states have set themselves the objective of countering fraud , corruption and any other illegal activities affecting the financial interests of the union , including cigarette smuggling and counterfeiting . together with the commission , the member states should , in particular , organise close and regular cooperation between the competent authorities . ### the union and the member states have set themselves the objective of countering fraud , corruption and any other illegal activities affecting the financial interests of the union , including cigarette smuggling and counterfeiting . together with the commission , the member states should ensure close and regular cooperation and coordination within the different services of the commission , between the commission and the member states and between the competent authorities of the member states .


### to continue and even develop the activities at union and member state level to counter fraud , corruption and any other illegal activities affecting the financial interests of the union , including the fight against cigarette smuggling and counterfeiting , also taking into account the new challenges in a context of budgetary austerity , a new programme should be adopted . ### to continue and even develop the activities at union and member state level to counter fraud , corruption and any other illegal activities affecting the financial interests of the union , including the fight against cigarette smuggling and counterfeiting , also taking into account the new challenges in a context of budgetary austerity , a new programme should be adopted . sufficient flexibility should be provided for the level of co - financing in cases of vulnerable and high - risk member states .


### the commission should present to the european parliament and to the council an independent interim report on the implementation of this programme , as well as a final report on the achievement of the objectives of this programme . ### the commission should present to the european parliament and to the council an independent interim report on the implementation of this programme , as well as a final report on the achievement of the objectives of this programme . furthermore , the commission should provide , on a yearly basis , the european parliament and the council with information on the annual implementation of the programme , including results of the funded actions and information on the consistency and the complementarity with other programmes and activities at union level .


### this objective shall be measured , inter alia , through the amount of recoveries following fraud cases detected by joint actions and cross border operations , the increased percentage of successful joint operations , and the increased number of cases accepted by the criminal investigative authorities . ### the specific objective shall be measured taking into account the key performance indicators , inter alia , through the amount of seizures , confiscations and recoveries following fraud cases detected by joint actions and cross border operations , the increased percentage of successful joint operations , the increased number of cases accepted by the criminal investigative authorities and the increased number of specialised training .


### representatives of countries forming part of the stabilisation and association process for countries of south - eastern europe , the russian federation , and certain countries with which the union has concluded an agreement for mutual assistance in fraud related matters , and representatives of international and other relevant organisations , may take part in activities organised under the programme wherever this is useful for the achievement of the objectives referred to in articles 3 and 4 . these representatives shall be chosen on the basis of their skills , experience and knowledge relevant to the specific activities . ### representatives of countries forming part of the stabilisation and association process for countries of south - eastern europe , the russian federation , and certain countries and representatives of international public organisations with which the union has concluded an agreement for mutual assistance in fraud related matters , may take part in activities organised under the programme wherever this is useful for the achievement of the objectives referred to in articles 3 and 4 . the participation in the programme by these representatives shall be in accordance with the relevant provisions of regulation no xxxx / 2012 [ of the european parliament and of the council of the financial rules applicable to the general budget of the union ] .


### the co - financing rate for grants awarded under the programme shall not exceed 80 % of the eligible costs . in exceptional and duly justified cases , defined in the annual work programme referred to in article 10 , the co - financing rate shall not exceed 90 % of the eligible costs . ### the co - financing rate for grants awarded under the programme shall not be less than 50% and not exceed 80% of the eligible costs . in exceptional and duly justified cases , when the beneficiary is a research and educational institute and a non - profit taking entity , as defined in the annual work programme referred to in article 10 , the co - financing rate shall not exceed 90 % of the eligible costs . the co - financing rate for grants awarded under the programme shall not exceed 30% of the eligible costs when it concerncs the funding of the maintenance of technical material purchases under the programme . in case of funding of maintenance , the award decision shall be subject to the submission by the national authorities to the commission of a report detailing output , results and added value of the implementation of the technical equipment purchased under the programme .


### the co - financing rate for grants awarded under the programme shall not exceed 80 % of the eligible costs . in exceptional and duly justified cases defined in the annual work programme referred to in article 10 , the co - financing rate shall not exceed 90 % of the eligible costs . ### the co - financing rate for grants awarded under the programme shall not exceed 80 % of the eligible costs . in exceptional and duly justified cases and in cases of vulnerable and high - risk member states , defined in the annual work programme referred to in article 10 , the co - financing rate shall not exceed 90 % of the eligible costs .


### annual work programmes ### multiannual work plans and annual work programmes


### in order to implement the programme the commission shall adopt annual work programmes . they shall set out the objectives pursued , the expected results , the method of implementation and their total amount . they shall also contain a description of the actions to be financed , an indication of the amount allocated to each action and an indicative implementation timetable . they shall include for grants the priorities , the essential evaluation criteria and the maximum rate of co - financing . ### the commission shall be empowered to adopt delegated acts , in accordance with article 12a concerning the establishment of multiannual work plans for the programme . the multiannual work plans shall lay down the objectives pursued the expected results , the method of implementation and their total amount . they shall include for grants the priorities and the essential evaluation criteria . 2 . in order to implement the programme the commission shall adopt annual work programmes to carry out the multiannual work plans and indicative timetables for the call of proposals for the period covered by the multiannual work plan . they shall also contain a description of the actions to be financed , an indication of the amount allocated to each action and an indicative implementation timetable . they shall include for grants the maximum rate of co - financing .


### the commission shall provide annual information on the results of the programme to the european parliament and to the council . information on consistency and complementarity with other programmes and activities at union level shall be included . the commission shall continually disseminate the results of the activities supported under the programme . all participating countries shall provide the commission with all the data and information necessary to permit the monitoring and evaluation of the programme . ### the commission shall provide the european parliament and the council , on a yearly basis , with information on the annual implementation of the programme , including the objectives achieved , the results and the key performance indicators identified in the annual programme . information on consistency and complementarity with other programmes and activities at union level shall be detailed and included in the communication . the commission shall continually disseminate , including in the relevant websites , the results of the funded actions and activities supported under the programme , in order to enhance transparency to the benefit of the eu taxpayers . all participating countries and representatives referred to in article 6 shall provide the commission with all the data and information necessary to permit the monitoring and evaluation of the annual implementation of the programme , where relevant and of the overall programme .


### an evaluation of the programme shall be carried out by the commission . no later than by 31 december 2017 , an evaluation report shall be established by the commission on the achievement of the objectives of all the measures , results and impacts , the efficiency of the use of resources and its european added value , in view of a decision on the renewal , modification or suspension of the measures . the evaluation shall additionally address the scope for simplification , its internal and external coherence , the continued relevance of all objectives , as well as the contribution of the measures to the union priorities of smart , sustainable and inclusive growth . it shall take into account evaluation results on the long - term impact of the predecessor measures . in addition , by 31 december 2021 , the commission shall present to the european parliament and to the council a report on the achievement of the objectives of the programme . the longer - term impacts and the sustainability of effects of the programme shall be evaluated with a view to feed into a decision on a possible renewal , modification or suspension of a subsequent programme . ### an evaluation of the programme shall be carried out by the commission . no later than by 31 december 2017 , an independent mid - term evaluation report shall be established by the commission on the achievement of the objectives of all the actions , results and impacts , the effectiveness and efficiency of the use of resources and its european added value , in view of a decision on the renewal , modification or suspension of the activities . the evaluation shall additionally address the scope for simplification , its internal and external coherence , the continued relevance of all objectives , as well as the contribution of the activities to the union priorities of smart , sustainable and inclusive growth . it shall take into account evaluation results on the long - term impact of the predecessor programme . in addition , by 31 december 2021 , the commission shall present to the european parliament and to the council a report on the achievement of the objectives of the general and specific objectives of the programme and the impact of all funded activities or actions under the programme . furthermore , the longer - term impacts and the sustainability of effects of the programme shall be evaluated with a view to feed into a decision on a possible renewal , modification or suspension of a subsequent programme .


### the commission shall take appropriate measures ensuring that , when actions financed under this regulation are implemented , the financial interests of the union are protected by the application of preventive measures against fraud , corruption and any other illegal activities , by effective checks and , if irregularities are detected , by the recovery of the amounts wrongly paid and , where appropriate , by effective , proportionate and deterrent penalties . ### the commission shall take appropriate measures ensuring that , when actions financed under this regulation are implemented , the financial interests of the union are protected by the application of preventive measures against fraud , corruption and any other illegal activities , by effective checks and , if irregularities are detected , by the recovery of the amounts wrongly paid and , where appropriate , by effective , proportionate and dissuasive administrative and financial penalties .


### the commission or its representatives and the court of auditors shall have the power of audit , on the basis of documents and on - the spot , over all grant beneficiaries , contractors and subcontractors who have received union funds under the programme . the european anti - fraud office may carry out on - the - spot checks and inspections on economic operators concerned directly or indirectly by such funding in accordance with the procedures laid down in regulation no 2185 / 96 with a view to establishing whether there has been fraud , corruption or any other illegal activity affecting the financial interests of the european union in connection with a grant agreement or grant decision or a contract concerning union funding . without prejudice to the first and second sub - paragraphs , cooperation agreements with third countries and international organisations and grant agreements and grant decisions and contracts resulting from the implementation of this regulation shall expressly empower the commission , the court of auditors and olaf to conduct such audits , on - the - spot checks and inspections . ### the commission or its representatives and the court of auditors shall have the power of audit , on the basis of documents and on - the - spot , over all grant beneficiaries , contractors and subcontractors who have received union funds under the programme .


### the size of the internal market in tobacco and related products , the increasing tendency of manufacturers of tobacco products to concentrate production for the whole of the union in only a small number of production plants within the member states and the resulting significant cross - border trade of tobacco and related products calls for legislative action at union rather than national level to achieve the smooth operation of the internal market . ### the size of the internal market in tobacco and related products , the increasing tendency of manufacturers of tobacco products to concentrate production for the whole of the union in only a small number of production plants within the member states and the resulting significant cross - border trade of tobacco and related products calls for stronger legislative action at union level to achieve the smooth operation of the internal market .


### the prohibition of tobacco products with characterising flavours does not prohibit the use of individual additives altogether , but obliges the manufactures to reduce the additive or the combination of additives to such an extent that the additives no longer result in a characterising flavour . the use of additives necessary for manufacturing of tobacco products should be allowed , as long as they do not result in a characterising flavour . the commission should ensure uniform conditions for the implementation of the provision on characterising flavour . independent panels should be used by the member states and by the commission to assist in such decision making . the application of this directive should not discriminate between different tobacco varieties . ### the application of this directive should not discriminate between different tobacco varieties .


### the prohibition of tobacco products with characterising flavours does not prohibit the use of individual additives altogether , but obliges the manufactures to reduce the additive or the combination of additives to such an extent that the additives no longer result in a characterising flavour . the use of additives necessary for manufacturing of tobacco products should be allowed , as long as they do not result in a characterising flavour . the commission should ensure uniform conditions for the implementation of the provision on characterising flavour . independent panels should be used by the member states and by the commission to assist in such decision making . the application of this directive should not discriminate between different tobacco varieties . ### the use of additives necessary for manufacturing of tobacco products should be allowed , as long as they do not result in a characterising flavour . the commission should ensure uniform conditions for the implementation of the provision on characterising flavour . independent panels should be used by the member states and by the commission to assist in such decision making . the application of this directive should not discriminate between different tobacco varieties .


### considerable volumes of illicit products , which do not comply with the requirements laid down in directive 2001 / 37 / ec , are placed on the market and indications are that these volumes might increase . such products undermine the free circulation of compliant products and the protection provided for by tobacco control legislations . in addition , the fctc obliges the union to fight against illicit products , as part of a comprehensive tobacco control policy . provision should thus be made for unit packets of tobacco products to be marked in a unique and secure way and their movements to be recorded so that these products can be tracked and traced in the union and their compliance with this directive can be monitored and better enforced . in addition , provision should be made for the introduction of security features that will facilitate the verification of whether or not products are authentic . ### considerable volumes of illicit products , which do not comply with the requirements laid down in directive 2001 / 37 / ec , are placed on the market and indications are that these volumes might increase . such products undermine the free circulation of compliant products and the protection provided for by tobacco control legislations . in addition , the fctc obliges the union to fight against illicit products , as part of a comprehensive tobacco control policy . provision should thus be made for unit packets of tobacco products to be marked in a unique and secure way and their movements to be recorded so that these products can be tracked and traced in the union and their compliance with this directive can be monitored and better enforced . in addition , provision should be made for the introduction of security features that will facilitate the verification of whether or not products are authentic . the commission and member states should also ensure that any measures adopted in application of this directive do not lead indirectly to an increase in the illicit trade in tobacco products .


### all tobacco products have the potential to cause mortality , morbidity and disability and their consumption should be contained . it is therefore important to monitor developments as regards novel tobacco products . a notification obligation for novel tobacco products should be put on manufacturers and importers , without prejudice to the power of the member states to ban or to authorise them . the commission should monitor the development and submit a report 5 years after the transposition deadline of this directive , in order to assess whether amendments to this directive are necessary . ### all tobacco products have the potential to cause mortality , morbidity and disability and their manufacture , distribution and consumption should be regulated . it is therefore important to monitor developments as regards novel tobacco products . a notification obligation for novel tobacco products should be put on manufacturers and importers , without prejudice to the power of the member states to ban or to authorise them . the commission should monitor the development and submit a report 5 years after the transposition deadline of this directive , in order to assess whether amendments to this directive are necessary .


### ' tobacco products ' means products usable for consumption by consumers and consisting of , even partly , tobacco , whether genetically modified or not ; ### ' tobacco products ' means products usable for consumption by consumers and consisting of , even partly , tobacco ;


### additives having colouring properties for emissions . ### additives having colouring properties for emissions unless they have no effect on consumer health ;


### the commission shall be empowered to adopt delegated acts in accordance with article 22 : ### the commission shall be empowered to make proposals :


### the commission shall be empowered to adopt delegated acts in accordance with article 22 to : ### the commission shall be empowered to make proposals to :


### be positioned at the top edge of the unit packet and any outside packaging , and in the same direction as any other information appearing on the packaging ; ### be positioned at the bottom edge of the unit packet and any outside packaging


### member states shall prohibit the placing on the market of tobacco for oral use , without prejudice to article 151 of the act of accession of austria , finland and sweden . ### member states shall regulate the placing on the market of tobacco for oral use , without prejudice to article 151 of the act of accession of austria , finland and sweden .


### member states shall require that manufacturers and importers of tobacco products notify the competent authorities of member states of any novel tobacco product they intend to place on the markets of the member states concerned . the notification shall be submitted in electronic form six months before the intended placing on the market and shall be accompanied by a detailed description of the product in question as well as information on ingredients and emissions in accordance with article 5 . the manufacturers and importers notifying a novel tobacco product shall also provide the competent authorities in question with : ### member states shall require that manufacturers and importers of tobacco products notify the competent authorities of member states of any novel tobacco product which they intend to place on the markets of the member states concerned and which , on the basis of substantial scientific evidence , they intend to make the subject of a claim that it is less harmful , or constitutes a lower risk , than conventional tobacco products . the notification shall be submitted in electronic form six months before the intended placing on the market and shall be accompanied by a detailed description of the product in question as well as information on ingredients and emissions in accordance with article 5 . the manufacturers and importers notifying a novel tobacco product shall also provide the competent authorities in question with :


### in the report , the commission shall indicate in particular the features which should be reviewed or developed in the light of developments in scientific and technical knowledge , including the development of internationally agreed rules and standards on products , and shall pay special heed to : ### in the report , the commission shall indicate in particular the features which should be reviewed or developed in the light of developments in scientific and technical knowledge , including the development of internationally agreed rules and standards on products , and the socio - economic impact of the directive’s application , and shall pay special heed to :


### member states shall not prohibit or restrict the import , sale or consumption of tobacco or related products which comply with this directive . ### member states shall not prohibit or restrict the import , sale or consumption of tobacco or related products which comply with this directive . at the same time , measures must be taken to restrict the import of tobacco products , including from third countries , which do not comply with this directive .


### the fund for european aid to the most deprived should strengthen social cohesion by contributing to the reduction of poverty in the union by supporting national schemes that provide non - financial assistance to the most deprived persons to alleviate food deprivation , homelessness and material deprivation of children . ### the fund for european aid to the most deprived should strengthen social cohesion by contributing to the reduction of poverty in the union by supporting , primarily through the provision of food supplies , national schemes that provide non - financial assistance to the most deprived persons to alleviate food deprivation , homelessness and material deprivation of children .


### the fund for european aid to the most deprived should strengthen social cohesion by contributing to the reduction of poverty in the union by supporting national schemes that provide non - financial assistance to the most deprived persons to alleviate food deprivation , homelessness and material deprivation of children . ### the fund for european aid to the most deprived should strengthen social cohesion by contributing to the reduction of poverty in the union by supporting national schemes that provide non - financial assistance to the most deprived persons to alleviate food and material deprivation , particularly among the homeless and children .


### in order to set out an appropriate financial framework , the commission should establish , by means of implementing acts , an annual breakdown of global resources by member state using an objective and transparent method reflecting disparities in terms of poverty and material deprivation . ### in order to set out an appropriate financial framework , the commission should establish , by means of implementing acts , an annual breakdown of global resources by member state using an objective and transparent method reflecting disparities in terms of poverty , relative poverty and material deprivation .


### the operational programme of each member state should identify and justify the forms of material deprivation to be addressed , and describe the objectives and features of the assistance to the most deprived persons that will be provided through the support of national schemes . it should also include elements necessary to ensure effective and efficient implementation of the operational programme . ### the operational programme of each member state should identify and justify the forms of material deprivation to be addressed , giving priority to the provision of basic foods and goods which are necessities for life , and describe the objectives and features of the assistance to the most deprived persons that will be provided through the support of national schemes . it should also include elements necessary to ensure effective and efficient implementation of the operational programme .


### in order to improve the quality and design of each operational programme and evaluate the effectiveness and efficiency of the fund , ex ante and ex post evaluations should be conducted . those evaluations should be supplemented by surveys on the most deprived persons who have benefited from the operational programme and , if necessary , by evaluations during the programming period . the responsibilities of member states and the commission in this respect should be specified . ### in order to improve the quality and design of each operational programme and evaluate the effectiveness and efficiency of the fund , evaluations should be conducted .


### citizens have the right to know how the union’s financial resources are invested and to what effects . for the purpose of ensuring wide dissemination of information about the achievements of the fund and to ensure accessibility and transparency of funding opportunities , detailed rules about information and communication , especially in relation to the responsibilities of the member states and the beneficiaries , should be set out . ### citizens have the right to know how the union’s financial resources are invested and to what effects . for the purpose of ensuring wide dissemination of information about the achievements of the fund and to ensure accessibility and transparency of funding opportunities , detailed rules about information and communication , especially in relation to the responsibilities of the member states and the beneficiaries , should be set out in such a way that the dignity of the end recipients is not undermined .


### uniform and equitable rules on the eligibility period , operations and expenditures for the fund should be applied across the union . the conditions of eligibility should reflect the specific nature of the fund’s objectives and target populations , notably through adequate conditions of eligibility of the operations as well as forms of support and rules and conditions of reimbursement . ### uniform , equitable and simple rules on the eligibility period , operations and expenditures for the fund should be applied across the union . the conditions of eligibility should reflect the specific nature of the fund’s objectives and target populations , notably through simple and adequate conditions of eligibility of the operations as well as forms of support and rules and conditions of reimbursement .


### in accordance with the principle of shared management , member states should have the primary responsibility , through their management and control system , for the implementation and control of their operational programme . ### in accordance with the principle of shared management , member states should have the primary responsibility , through their management and control system , for the implementation and control of their operational programme , while seeking at all times to improve effectiveness and reduce bureaucracy .


### member states should designate a managing authority , a certifying authority and a functionally independent auditing authority for their operational programme . to provide flexibility for member states in the set - up of control systems , it is appropriate to provide the option for the functions of the certifying authority to be carried out by the managing authority . the member states should also be allowed to designate intermediate bodies to carry out certain tasks of the managing authority or the certifying authority . the member states should in that case lay down clearly their respective responsibilities and functions . ### member states should designate for their operational programme the authorities responsible for the sound management of the fund . member states should carry out appropriate administrative and physical checks and provide for penalties in the case of irregularities in order to ensure that the operational programmes are implemented in accordance with the applicable rules .


### ' partner organisations ' means public bodies or non - for - profit organisations that deliver the food or goods directly or through other partner organisations to the most deprived persons , and whose operations have been selected by the managing authority in accordance with article 29 ; ### ‘ partner organisations’ means public bodies or non - for - profit organisations that deliver the food and possibly other essential goods directly or through other partner organisations to the most deprived persons , and whose operations have been selected by the managing authority in accordance with article 29 ;


### ' intermediate body ' means any public or private body which acts under the responsibility of a managing or certifying authority , or which carries out duties on behalf of such an authority in relation to beneficiaries ' implementing operations ; ### ‘ intermediate body’ means any not - for - profit organisation or any public or private body , excluding commercial enterprises , which acts under the responsibility of a managing or certifying authority , or which carries out duties on behalf of such an authority in relation to beneficiaries’ implementing operations ;


### the fund shall promote social cohesion in the union by contributing to achieving the poverty reduction target of at least 20 million of the number of persons at risk of poverty and social exclusion in accordance with the europe 2020 strategy . the fund shall contribute to achieving the specific objective of alleviating the worst forms of poverty in the union by providing non - financial assistance to the most deprived persons . this objective shall be measured by the number of persons receiving assistance from the fund . ### the fund shall promote social cohesion in the union by contributing to achieving the poverty reduction target of at least 20 million of the number of persons at risk of poverty and social exclusion in accordance with the europe 2020 strategy . the fund shall contribute to achieving the specific objective of alleviating the worst forms of poverty in the union , and first and foremost food insecurity , by providing non - financial assistance to the most deprived persons . this objective shall be measured by the number of persons receiving assistance from the fund .


### the fund shall support national schemes whereby food products and basic consumer goods for the personal use of homeless persons or of children are distributed to the most deprived persons through partner organisations selected by member states . ### the fund shall support national schemes whereby food products and basic consumer goods for the personal use of homeless persons or of children are distributed to the most deprived persons through partner organisations selected by member states . education regarding healthy eating and the preparation and use of food shall also be addressed within the national schemes .


### member states and beneficiaries shall choose the food products and the goods on the basis of objective criteria . the selection criteria for the food products , and where appropriate for goods , shall also take into consideration climatic and environmental aspects , in particular with a view to reduction of food waste . ### member states and beneficiaries shall choose the food products and the goods on the basis of objective criteria . the selection criteria for the food products , and where appropriate for goods , shall also take into consideration climatic , environmental and nutritional aspects , through a wider basket of products . with a view to reduction of food waste it would be desirable to increase support also through measures to recover food that is still perfectly edible but can no longer be sold by the industry , retailers and catering outlets .


### each member state shall submit to the commission one operational programme covering the period between 1 january 2014 and 31 december 2020 within three months of the entry into force of this regulation , containing the following items : ### member states without exisiting national programmes and choosing to implement the fund shall submit to the commission one operational programme covering the period between 1 january 2014 and 31 december 2020 within three months of the entry into force of this regulation , containing the following items :


### an identification of and a justification for selecting the type of material deprivation to be addressed under the operational programme and a description for each type of material deprivation addressed of the main characteristics and the objectives of the distribution of food or goods and the accompanying measures to be provided , having regard to the results of the ex ante evaluation carried out in accordance with article 14 ; ### an identification of the type of material deprivation to be addressed under the operational programme and a description for each type of material deprivation addressed of the main characteristics and the objectives of the distribution of food or goods and the accompanying measures to be provided ;


### a table specifying for each year in accordance with article 18 the amount of the financial appropriation envisaged for support from the fund and the co - financing in accordance with article 18 ; ### a table specifying for each year in accordance with article 18 the amount of the financial appropriation envisaged for support from the fund ;


### the commission shall assess the consistency of the operational programme with this regulation and its contribution to the objectives of the fund , taking into account the ex ante evaluation carried out in accordance with article 14 . ### the commission shall assess the consistency of the operational programme with this regulation and its contribution to the objectives of the fund .


### the commission shall , by means of implementing acts , approve the amendment of an operational programme no later than five months after their formal submission by the member state provided that any observations made by the commission have been satisfactorily taken into account . ### the commission shall , by means of implementing acts , approve the amendment of an operational programme no later than three months after their formal submission by the member state provided that any observations made by the commission have been satisfactorily taken into account .


### implementation reports and indicators ### implementation reports


### the commission shall adopt the template for the annual implementation report , including the list of common indicators and for the final implementation report by means of implementing act . this implementing act shall be adopted in accordance with the advisory procedure referred to in article 60 . ### the commission shall adopt the template for the annual implementation report and for the final implementation report by means of implementing act . this implementing act shall be adopted in accordance with the advisory procedure referred to in article 60 .


### the commission may address observations to a member state concerning the implementation of the operational programme . the managing authority shall within three months inform the commission of the corrective measures taken . ### the commission may address observations to a member state concerning the implementation of the operational programme .


### the commission and each member state shall meet every year from 2014 to 2022 , unless otherwise agreed , to examine the progress in implementing the operational programme , taking account of the annual implementation report and the commission ' s observations referred to in article 11 , where applicable . ### the commission and each member state shall meet to examine the progress in implementing the operational programme , in the event that such meetings are necessary .


### member states shall provide the resources necessary for carrying out evaluations , and shall ensure that procedures are in place to produce and collect the data necessary for evaluations , including data related to the common indicators referred to in article 11 . ### member states shall provide the resources necessary for carrying out evaluations , and shall ensure that procedures are in place to produce and collect the data necessary for evaluations .


### during the programming period , the managing authority may carry out evaluations for assessing the effectiveness and efficiency of the operational programme . ### during the programming period , the competent authority may carry out evaluations for assessing the effectiveness and efficiency of the operational programme .


### the commission may carry out , at its own initiative , evaluation of operational programmes . ### the commission may carry out , at its own initiative , evaluation of operational programmes where it has evidence suggesting any irregularity in their implementation .


### the managing authority shall , in order to ensure transparency in the support of the fund , maintain a list of operations supported by the fund in csv or xml format which shall be accessible through a website . the list shall include at least information on the beneficiary name , its address and allocated amount of union funding as well as the type of material deprivation addressed . ### the managing authority shall , in order to ensure transparency in the support of the fund , maintain a list of operations supported by the fund which shall be accessible through a website . the list shall include at least information on the beneficiary name , its address and allocated amount of union funding as well as the type of material deprivation addressed . the list shall also include information on the method used for selecting the beneficiary and the activity report submitted by the beneficiary .


### the managing authority shall , in order to ensure transparency in the support of the fund , maintain a list of operations supported by the fund in csv or xml format which shall be accessible through a website . the list shall include at least information on the beneficiary name , its address and allocated amount of union funding as well as the type of material deprivation addressed . ### the competent authority shall , in order to ensure transparency in the support of the fund , maintain a list of operations supported by the fund in csv or xml format which shall be accessible through a website . for each operation supported , the list shall include at least information on the number of beneficiaries and the allocated amount of union funding as well as the type of material deprivation addressed .


### those beneficiaries and partner organisations which have websites shall also provide a short description of the operation , including its aims and results , and highlighting the financial support from the union . ### those beneficiaries and partner organisations shall be obliged to offer the public access to all information on the activities carried out , with the exception of information on the identity of the final recipients , highlighting the financial support from the union .


### the managing authority shall inform beneficiaries of publication of the list of operations in accordance with paragraph 2 . the managing authority shall provide information and publicity kits , including templates in electronic format , to help beneficiaries and partner organisations to meet their obligations as set out in paragraph 3 . ### the competent authority shall inform beneficiaries of publication of the list of operations in accordance with paragraph 2 . the managing authority shall provide information and publicity kits , including templates in electronic format , to help beneficiaries and partner organisations to meet their obligations as set out in paragraph 3 .


### in processing personal data pursuant to this article , the managing authority as well as the beneficiaries and partner organisations shall comply with directive 95 / 46 / ec . ### in processing personal data pursuant to this article , the competent authority as well as the beneficiaries and partner organisations shall abide by all confidential data protection rules and comply with directive 95 / 46 / ec .


### at the request of a member state , interim payments and payments of the final balance may be increased by 10 percentage points above the co - financing rate applicable to the operational programme . the increased rate , which can not exceed 100% , shall apply to requests for payment relating to the accounting period in which the member state has submitted its request and subsequent accounting periods during which the member state meets one of the following conditions : ### member states facing temporary budget difficulties may , on request , benefit from a co - financing rate of 100% . the increased rate , which can not exceed 100% , shall apply to requests for payment relating to the accounting period in which the member state has submitted its request and subsequent accounting periods during which the member state meets one of the following conditions :


### operations shall not be selected for support by the operational programme where they have been physically completed or fully implemented before the application for funding under the operational programme is submitted by the beneficiary to the managing authority , irrespective of whether all related payments have been made by the beneficiary . ### operations shall not be selected for support by the operational programme where they have been physically completed or fully implemented before the application for funding under the operational programme is submitted by the beneficiary to the competent authority , irrespective of whether all related payments have been made by the beneficiary .


### that material assistance shall be distributed free of charge to the most deprived persons . ### that material assistance shall be distributed free of charge to the most deprived persons , or sold at a price no greater than 10% of the market price and not exceeding the distribution costs borne by the designated organisations .


### managing authority shall ensure that , in the case of grants to partner organisations , beneficiaries are provided with a flow sufficient to ensure proper implementation of the operations . ### the competent authority shall ensure that , in the case of grants to partner organisations , beneficiaries are provided with a flow sufficient to ensure proper implementation of the operations .


### managing authority shall ensure that the beneficiaries receive the total amount of public support as quickly as possible and in full and in any event before the inclusion of the corresponding expenditure in the payment application . no amount shall be deducted or withheld and no specific charge or other charge with equivalent effect shall be levied that would reduce these amounts for the beneficiaries . ### the competent authority shall ensure that the beneficiaries receive the total amount of public support as quickly as possible and in full and in any event before the inclusion of the corresponding expenditure in the payment application . no amount shall be deducted or withheld and no specific charge or other charge with equivalent effect shall be levied that would reduce these amounts for the beneficiaries .


### the certifying authority shall submit on a regular basis an application for interim payment covering amounts entered in its accounts as public support paid to beneficiaries in the accounting year ending 30 june . ### the competent authority shall submit on a regular basis an application for interim payment covering amounts entered in its accounts as public support paid to beneficiaries in the accounting year ending 30 june .


### the certifying authority shall submit the final application for interim payment by 31 july following the end of the previous accounting year and , in any event , before the first application for interim payment for the next accounting year . ### the competent authority shall submit the final application for interim payment by 31 july following the end of the previous accounting year and , in any event , before the first application for interim payment for the next accounting year .


### the first application for interim payment shall not be made before the notification to the commission of the designation of the managing authority and the certifying authority in accordance to article 32 . ### the first application for interim payment shall not be made before the notification to the commission of the designation of the competent authorities in accordance to article 32


### the total amount of eligible expenditure entered into the accounts of the certifying authority as having been incurred and paid by beneficiaries in implementing operations , the total amount of public eligible expenditure incurred in implementing operations and the corresponding eligible public contribution which has been paid to beneficiaries ; ### the total amount of eligible expenditure entered into the accounts of the competent authority as having been incurred and paid by beneficiaries in implementing operations , the total amount of public eligible expenditure incurred in implementing operations and the corresponding eligible public contribution which has been paid to beneficiaries ;


### the certifying authority may specify in the accounts a provision , which shall not exceed 5 % of the total expenditure in payment applications presented for a given accounting year , where the assessment of the legality and regularity of the expenditure is subject to an on - going procedure with the audit authority . the amount covered shall be excluded from the total amount of eligible expenditure referred to in paragraph 1 . these amounts shall be definitively included in , or excluded from , the annual accounts of the following year . ### the competent authority may specify in the accounts a provision , which shall not exceed 5 % of the total expenditure in payment applications presented for a given accounting year , where the assessment of the legality and regularity of the expenditure is subject to an on - going procedure with the audit authority . the amount covered shall be excluded from the total amount of eligible expenditure referred to in paragraph 1 . these amounts shall be definitively included in , or excluded from , the annual accounts of the following year .


### the communication from the commission to the european parliament , the council , the european economic and social committee and the committee of the regions on ‘ a budget for europe 2020’ recognises the role of the egf as a flexible fund to support workers who lose their jobs and help them to find another job as rapidly as possible . the union should continue to provide , for the duration of the multiannual financial framework from 1 january 2014 to 31 december 2020 , specific , one - off support to facilitate the re - integration into employment of redundant workers in areas , sectors , territories or labour markets suffering the shock of serious economic disruption . given its purpose , which is to provide support in situations of urgency and unexpected circumstances , the egf should remain outside the multiannual financial framework . ### the communication from the commission to the european parliament , the council , the european economic and social committee and the committee of the regions on ' a budget for europe 2020 ' recognises the role of the egf as a flexible fund to support redundant workers in finding and retaining new jobs . the union should continue to provide , for the duration of the multiannual financial framework from 1 january 2014 to 31 december 2020 , specific , one - off support to facilitate the re - integration into employment of redundant workers in areas , sectors , territories or labour markets suffering the shock of serious economic disruption . given its purpose , which is to provide support in situations of urgency and unexpected circumstances , the egf should remain outside the multiannual financial framework .


### redundant workers should have equal access to the egf independently of their type of employment contract or employment relationship . therefore , workers with fixed term contracts and temporary agency workers made redundant as well as owner - managers of micro , small and medium - sized enterprises and self - employed workers who cease their activities and farmers who change or adjust their activities to a new market situation following trade agreements , should be regarded as redundant workers for the purposes of this regulation . ### redundant workers should have equal access to the egf independently of their type of employment contract or employment relationship . therefore , workers with fixed term contracts , temporary agency workers , owner - managers of micro - , small - and medium - sized enterprises , self - employed and farmers , who cease or adjust their current activities to a new market situation following trade agreements , should be regarded as redundant workers for the purposes of this regulation .


### financial contributions from the egf should be primarily directed at active labour market measures aimed at reintegrating redundant workers rapidly into employment , either within or outside their initial sector of activity , including the agricultural sector . the inclusion of pecuniary allowances in a coordinated package of personalised services should therefore be restricted . ### financial contributions from the egf should be primarily directed at active labour market measures facilitating long - term employment , which aim to rapidly reintegrate redundant workers either within or outside their initial sector of activity , including the agricultural sector . the inclusion of pecuniary allowances in a coordinated package of personalised services should therefore be restricted , in addition to other measures that are the responsibility of member states or companies by virtue of national law or collective agreements .


### in order to ensure that the union ' s expression of solidarity with workers is not hampered by a lack of member state co - funding resources , the co - funding rate should be modulated , with a maximum 50 % contribution to the cost of the package and its implementation as the norm , and the possibility to raise this rate to up to 65 % in the case of applications submitted by those member states on the territory of which at least one region at nuts ii level is eligible under the ‘ convergence’ objective of the structural funds . ### in order to ensure that the union ' s expression of solidarity with workers is not hampered by a lack of member state co - funding resources , the co - funding rate should be up to 65 % .


### in the interest of the redundant workers , the member states and the union institutions involved in the egf decision - making process should do their utmost to reduce processing time and simplify procedures . ### in the interest of the redundant workers , assistance should be dynamic and made available as quickly and efficiently as possible . member states and the union institutions involved in the egf decision - making process should do their utmost to reduce processing time and simplify procedures so as to ensure a smooth and rapid adoption of the decisions on the mobilisation of the egf .


### the member state shall submit a complete application to the commission within a period of 12 weeks from the date on which the criteria set in article 4 or are met or , where applicable , before the deadline set by the commission in accordance with article 4 . in exceptional and duly justified circumstances the application may be supplemented with additional information by the applicant member state within six months from the date of application , following which the commission shall assess the application on the basis of the available information . the commission shall complete its assessment of the application within twelve weeks of the date of receipt of a complete application or six months after the date of the initial application , whichever is the earlier . ### the member state shall submit a complete application in their own language and one of the european institutions ' working languages to the commission within a period of 12 weeks from the date on which the criteria set in article 4 or are met or , where applicable , before the deadline set by the commission in accordance with article 4 . in exceptional and duly justified circumstances the application may be supplemented with additional information by the applicant member state within six months from the date of application , following which the commission shall assess the application on the basis of the available information . the commission shall complete its assessment of the application within twelve weeks of the date of receipt of a complete application or six months after the date of the initial application , whichever is the earlier .


### the marketing of goods infringing intellectual property rights does considerable damage to right - holders , law - abiding manufacturers and traders . it is also deceiving consumers , and could in some cases endanger their health and safety . such goods should , in so far as is possible , be kept off the market and measures should be adopted to deal with this unlawful activity without impeding legitimate trade . ### the marketing of goods infringing intellectual property rights does considerable damage to right - holders , law - abiding manufacturers and traders . it is also deceiving consumers , and could in some cases endanger their health and safety . such goods should , in so far as is possible , be prevented from entering the customs territory and be kept off the market and measures should be adopted to deal with this unlawful activity without impeding legitimate trade .


### under the ' declaration on the trips agreement and public health ' adopted by the doha wto ministerial conference on 14 november 2001 , the trips agreement can and should be interpreted and implemented in a manner supportive of wto members ' right to protect public health and , in particular , to promote access to medicines for all . in particular with regard to medicines the passage of which across this territory of the european union , with or without transshipment , warehousing , breaking bulk , or changes in the mode or means of transport , is only a portion of a complete journey beginning and terminating beyond the territory of the union , customs authorities should , when assessing a risk of infringement of intellectual property rights , take account of any substantial likelihood of diversion of these goods onto the market of the union . ### under the ' declaration on the trips agreement and public health ' adopted by the doha wto ministerial conference on 14 november 2001 , the trips agreement can and should be interpreted and implemented in a manner supportive of wto members ' right to protect public health and , in particular , to promote access to medicines for all . without prejudice to directive 2011 / 62 / eu of the european parliament and of the council of 8 june 2011 amending directive 2001 / 83 / ec on the community code relating to medicinal products for human use , as regards the prevention of the entry into the legal supply chain of falsified medicinal products1 , for medicines the passage of which across this territory of the european union , with or without transshipment , warehousing , breaking bulk , or changes in the mode or means of transport , is only a portion of a complete journey beginning and terminating beyond the territory of the union , customs authorities should , when assessing a risk of infringement of intellectual property rights , take account of any substantial likelihood of diversion of these goods onto the market of the union . within two years of the adoption of this regulation , the commission shall assess the effectiveness of actions by customs against falsified medicinal products . _______________ 1 oj l 174 , 1 . 7 . 2011 , p . 74 .


### given that customs authorities take action upon prior application , it is appropriate to provide that the holder of the decision granting an application for action by the customs authorities should reimburse all the costs incurred by the customs authorities in taking action to enforce his / her intellectual property rights . nevertheless , this should not preclude the holder of the decision from seeking compensation from the infringer or other persons that might be considered liable according to the legislation of the member state concerned . costs and damages incurred by persons other than customs administrations as a result of a customs action , where the goods are detained on the basis of a claim of a third party based on intellectual property , should be governed by the specific legislation in each particular case . ### given that customs authorities take action upon prior application , it is appropriate to provide that the holder of the decision granting an application for action by the customs authorities should reimburse all the costs incurred by the customs authorities in taking action to enforce his / her intellectual property rights . nevertheless , the holder of the decision should have the right to seek compensation from the infringer or other persons that might be considered liable according to the legislation of the member state concerned , for example certain intermediaries such as carriers . costs and damages incurred by persons other than customs administrations as a result of a customs action , where the goods are detained on the basis of a claim of a third party based on intellectual property , should be governed by the specific legislation in each particular case .


### given that customs authorities take action upon prior application , it is appropriate to provide that the holder of the decision granting an application for action by the customs authorities should reimburse all the costs incurred by the customs authorities in taking action to enforce his / her intellectual property rights . nevertheless , this should not preclude the holder of the decision from seeking compensation from the infringer or other persons that might be considered liable according to the legislation of the member state concerned . costs and damages incurred by persons other than customs administrations as a result of a customs action , where the goods are detained on the basis of a claim of a third party based on intellectual property , should be governed by the specific legislation in each particular case . ### given that customs authorities take action upon prior application , it is appropriate to provide that the holder of the decision granting an application for action by the customs authorities should reimburse all the costs incurred by the customs authorities in taking action to enforce his / her intellectual property rights . nevertheless , this should not preclude the holder of the decision from seeking compensation from the infringer or other persons that might be considered liable according to the legislation of the member state concerned . however , haulage firms should , under certain circumstances , be made directly liable for all reasonable costs incurred by the customs authorities and rights holders when enforcing intellectual property rights . costs and damages incurred by persons other than customs administrations as a result of a customs action , where the goods are detained on the basis of a claim of a third party based on intellectual property , should be governed by the specific legislation in each particular case .


### 1 goods which are subject of an action infringing a trade mark and bear without authorisation a trade mark identical to the trade mark validly registered in respect of the same type of goods , or which cannot be distinguished in its essential aspects from such a trade mark ; ### goods , including their packaging or wrapping , which are subject of an action infringing a trade mark and bear without authorisation a sign identical to the trade mark validly registered in respect of the same type of goods for which the said trade mark is registered , or which cannot be distinguished in its essential aspects from such a trade mark ;


### ‘ goods suspected of infringing an intellectual property right’ means goods with regard to which there is adequate evidence to satisfy customs authorities that , in the member state where these goods are found , are prima facie : ### ' goods infringing an intellectual property right ' means goods with regard to which there are sufficient reasons to satisfy customs authorities that , in the member state where these goods are found , are prima facie


### where the applicant does not provide the missing information within the period referred to in paragraph 1 , the competent customs department shall reject the application . ### where the applicant does not provide the missing information within the period referred to in paragraph 1 , the competent customs department may reject the application .


### the customs authorities may take samples and may provide samples to the holder of the decision granting the application , at his / her request , strictly for the purposes of analysis and to facilitate the subsequent procedure in relation to counterfeit and pirated goods . any analysis of those samples shall be carried out under the sole responsibility of the holder of the decision granting the application . ### the customs authorities may take samples representative of the goods as a whole and may provide such samples to the holder of the decision granting the application , at his / her request , strictly for the purposes of analysis and to facilitate the subsequent procedure in relation to counterfeit and pirated goods . any analysis of those samples shall be carried out under the sole responsibility of the holder of the decision granting the application .


### the destruction shall be carried out under customs control , at the expense and under the responsibility of the holder of the decision granting the application , unless otherwise specified in the legislation of the member state where the goods are destroyed . samples may be taken prior to destruction . ### the destruction shall be carried out under customs control , at the expense and under the responsibility of the holder of the decision granting the application , unless otherwise specified in the legislation of the member state where the goods are destroyed . samples representative of the goods as a whole may be taken prior to destruction .


### article 16 , and and article 18 shall not apply . ### article 16 and and article 18 shall not apply .


### the member states shall lay down the rules on administrative sanctions applicable to infringements of the provisions of this regulation and shall take all measures necessary to ensure that they are implemented . the administrative sanctions provided for must be effective , proportionate and dissuasive . ### without prejudice to their national law , the member states shall apply the rules on administrative sanctions applicable to infringements of the provisions of this regulation and shall take all measures necessary to ensure that they are implemented . the administrative sanctions provided for must be effective , proportionate and dissuasive .


### the processing of personal data in the central database of the commission shall be carried out in accordance with regulation&#160 ; no&#160 ; 45 / 200126 and under the supervision of the european data protection supervisor . ### the processing of personal data in the central database of the commission shall be carried out in accordance with regulation&#160 ; no&#160 ; 45 / 200126and under the supervision of the european data protection supervisor . in any event , the implementing measures to be adopted should specify in detail the functional and technical characteristics of the database .


### in order to supplement or amend certain non - essential elements of this regulation , the power to adopt delegated acts in accordance with article 290 of the treaty should be delegated to the commission . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and to the council . ### in order to supplement or amend certain non - essential elements of this regulation , the power to adopt delegated acts in accordance with article 290 of the treaty should be delegated to the commission . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and to the council . the court of auditors may provide an opinion on these delegated acts on request of either the european parliament or the council under article 287 of the treaty on the functioning of the european union .