### liquid renewable fuels are likely to be required by the transport sector in order to reduce its greenhouse gas emissions . advanced biofuels , such as those made from wastes and algae , provide high greenhouse gas savings with low risk of causing indirect land use change and do not compete directly for agricultural land for the food and feed markets . it is appropriate , therefore , to encourage greater production of such advanced biofuels as these are currently not commercially available in large quantities , in part due to competition for public subsidies with established food crop based biofuel technologies . further incentives should be provided by increasing the weighting of advanced biofuels towards 10% target for transport set in directive 2009 / 28 / ec compared to conventional biofuels . in this context , only advanced biofuels with low estimated indirect land use change impacts and high overall greenhouse gas savings should be supported as part of the post 2020 renewable energy policy framework . ### liquid renewable fuels are likely to be required by the transport sector in order to reduce its greenhouse gas emissions . advanced biofuels , such as those made from wastes and algae , provide high greenhouse gas savings with low risk of causing indirect land use change and do not compete directly for agricultural land for the food and feed markets . it is appropriate , therefore , to encourage greater production of such advanced biofuels as these are currently not commercially available in large quantities , in part due to competition for public subsidies with established food crop based biofuel technologies . further incentives should be provided by setting a separate target of at least 2 , 5% for advanced biofuels within the 10% target of consumption of energy from renewable sources for transport as established in directive 2009 / 28 / ec . in this context , biofuels with low estimated indirect land use change impacts and high overall greenhouse gas savings should be supported as part of the post 2020 renewable energy policy framework . in such framework the target of 2 , 5% for advanced biofuels should be increased until 5% as of 1 january 2021 . however , to avoid market distortions and frauds related to the production of advanced biofuels also the latter should comply with the relevant sustainability criteria as for conventional biofuels .


### the potential advantages for officials and other servants of the european union of the application of the method should be balanced by the continuation of the system of special levy , to be renamed as ' solidarity levy ' . while the rate of the special levy in force during the period from 2004 to 2012 increased gradually over time and averaged at 4 . 23 % , it seems appropriate in the present circumstances to increase the solidarity levy at the uniform rate of 6% , so as to take account of a difficult economic context and its ramifications for public finances throughout the european union . such a solidarity levy should apply to all officials and other servants of the european union for the same period as the ' method ' itself . ### the potential advantages for officials and other servants of the european union of the application of the method should be balanced by the continuation of the system of special levy , to be renamed as ' solidarity levy ' . this levy should therefore be collected and assigned in accordance with real solidarity principles . while the rate of the special levy in force during the period from 2004 to 2012 increased gradually over time and averaged at 4 . 23 % , it seems appropriate in the present circumstances to increase the solidarity levy to an overall equivalent rate of 6% , to be applied progressively according to the position of the official concerned in the salary scale , so as to take account of a difficult social and economic context throughout the european union . the amounts levied should be applied to increase the appropriations allocated to progress 1 . such a solidarity levy should apply to all officials and other servants of the european union for the same period as the ' method ' itself . - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 see decision no . 1672 / 2006 / ec of the european parliament and of the council of 24 october 2006 establishing a community programme for employment and social solidarity – progress .


### working hours applied in the institutions should be aligned to those in force in certain of the member states of the european union to compensate for the reduction of staff in the institutions . the introduction of a minimum number of weekly working hours will ensure that the staff employed by the institutions is able to carry out the work - load resulting from the european union ' s policy objectives while , at the same time , harmonising working conditions in the institutions , in the interest of solidarity throughout the european union ' s civil service . ### working hours applied in the institutions should be aligned to those in force in certain of the member states of the european union . the introduction of a minimum number of weekly working hours will ensure that the staff employed by the institutions is able to carry out the work - load resulting from the european union ' s policy objectives while , at the same time , harmonising working conditions in the institutions , in the interest of solidarity throughout the european union ' s civil service .


### the veterinarian issuing the identification document shall record the information referred to in paragraph 1 and and keep records of that information for at least 10 years from the date of issue of the identification document . ### the veterinarian issuing the identification document shall ensure that the information referred to in paragraph 1 and is registered on an authorised database , which is accessible across member states from a central point of access .


### identification documents accompanying pet animals of the species listed in part a of annex i which are moved for non - commercial purposes into member states are necessary to attest compliance with the conditions of this regulation . the regulation should therefore establish the conditions for issuing the identification documents and the requirements for their content , validity and format . ### identification documents accompanying pet animals of the species listed in part a of annex i which are moved for non - commercial purposes into member states are necessary to attest compliance with the conditions of this regulation . the regulation should therefore establish the conditions for issuing the identification documents and the requirements for their content , validity , safety features and format .


### a series of legislative measures has been adopted at european level , opening up the rail freight and international rail passenger markets to competition and establishing , by way of directive 2012 / 34 / eu of the european parliament and of the council of 21 november 2012 establishing a single european railway area , certain fundamental principles which include that railway undertakings shall be managed according to principles that apply to commercial companies , that entities responsible for the allocation of capacity and charging for rail infrastructure shall be separate from entities which operate rail services and that there shall be a separation of accounts , that any railway undertaking licensed in accordance with eu criteria should have access to railway infrastructure on fair , non - discriminatory terms , and that infrastructure managers may benefit from state financing . ### a series of legislative measures has been adopted at european level , opening up the rail freight and international rail passenger markets to competition and establishing , by way of directive 2012 / 34 / eu of the european parliament and of the council of 21 november 2012 establishing a single european railway area 1 , certain fundamental principles which include that railway undertakings shall be managed according to principles that apply to commercial companies , that entities responsible for the allocation of capacity and charging for rail infrastructure shall be separate from entities which operate rail services and that there shall be a separation of accounts , that any railway undertaking licensed in accordance with eu criteria should have access to railway infrastructure on fair , non - discriminatory terms , and that infrastructure managers may benefit from state financing . the time limit for transposition of directive 2012 / 34 / eu into national law is 16 june 2015 . _________________________________ 1 oj l 343 , 14 . 12 . 2012 , p . 32 .


### therefore , in order to supplement or amend certain non - essential elements of directives 1999 / 4 / ec , 2000 / 36 / ec , 2001 / 111 / ec , 2001 / 113 / ec and 2001 / 114 / ec to take account of technical progress and / or , where appropriate , the developments in international standards , the power to adopt acts in accordance with article 290 of the treaty should be delegated to the commission in respect of the following scope and content : as regards directive 1999 / 4 / ec , to adapt or update the technical characteristics related to the product descriptions and definitions in the annex , normally expressed in percentages ; as regards directive 2000 / 36 / ec , to adapt or update the technical characteristics related to the sales names and definitions of section a of annex 1 , normally expressed in percentages and / or grams , as well as sections b , c and d of that annex ; as regards directive 2001 / 111 / ec , to adapt or update part a of the annex in respect of the technical characteristics related to the product names and definitions , as well as part b of the annex ; as regards directive 2001 / 113 / ec , to adapt or update annex i in respect of the technical characteristics related to the product names and definitions , normally expressed in grams and / or percentage , as well as annex ii and part b of annex iii ; and as regards directive 2001 / 114 / ec , to adapt or update annex i in respect of the technical characteristics related to the definitions of products and product names , normally expressed in percentages , as well as annex ii . ### therefore , in order to supplement or amend certain non - essential elements of directives 1999 / 4 / ec , 2000 / 36 / ec , 2001 / 111 / ec , 2001 / 113 / ec and 2001 / 114 / ec to take account of technical progress and of developments in relevant international standards , the power to adopt acts in accordance with article 290 of the treaty should be delegated to the commission in respect of the following scope and content : as regards directive 1999 / 4 / ec , to adapt or update the technical characteristics related to the product descriptions and definitions in the annex , normally expressed in percentages ; as regards directive 2000 / 36 / ec , to adapt or update the technical characteristics related to the sales names and definitions of section a of annex 1 , normally expressed in percentages and / or grams , as well as sections b , c and d of that annex ; as regards directive 2001 / 111 / ec , to adapt or update part a of the annex in respect of the technical characteristics related to the product names and definitions , as well as part b of the annex ; as regards directive 2001 / 113 / ec , to adapt or update annex i in respect of the technical characteristics related to the product names and definitions , normally expressed in grams and / or percentage , as well as annex ii and part b of annex iii ; and as regards directive 2001 / 114 / ec , to adapt or update annex i in respect of the technical characteristics related to the definitions of products and product names , normally expressed in percentages , as well as annex ii .


### the specific objective of the programme shall be to improve the operation of the taxation systems , in particular through cooperation between participating countries , their tax authorities , their officials and external experts . ### the specific objective of the programme shall be to improve the operation of the taxation systems , in particular through cooperation between participating countries , their tax authorities and their officials .


### to support the process of accession and association by third countries , the programme should be open for the participation of acceding and candidate countries as well as potential candidates and partner countries of the european neighbourhood policy if certain conditions are fulfilled . considering the increasing interconnectivity of the world economy , the programme continues to provide for the possibility to involve external experts , such as representatives of governmental authorities , economic operators and their oganisations or representatives of international organisations , in certain activities . ### to support the process of accession and association by third countries , the programme should be open for the participation of acceding and candidate countries as well as potential candidates and partner countries of the european neighbourhood policy if certain conditions are fulfilled and provided that it is limited to combating tax fraud and evasion .


### the specific objective of the programme shall be to improve the operation of the taxation systems , in particular through cooperation between participating countries , their tax authorities , their officials and external experts . ### the specific objective of the programme shall be to improve the operation of the taxation systems , in particular through cooperation between participating countries , their tax authorities and their officials


### member states shall require issuers active in the extractive or logging of primary forest industries , as defined in [ … ] to prepare , in accordance with chapter 9 of directive 2011 / . . . / eu of the european parliament and of the council , a report on payments made to governments on an annual basis . the report shall be made public at the latest six months after the end of each financial year and shall remain publicly available for at least five years . payments to governments shall be reported at consolidated level . ### member states shall require all issuers to prepare , as part of their annual financial statements , a report on payments made to governments in the countries in which they operate as if chapter 9 of directive 2011 / . . . / eu of the european parliament and of the council applied . the report shall be made public at the latest six months after the end of each financial year and shall remain publicly available for at least five years . payments to governments shall be reported at consolidated level . the report should incorporate disclosures on a country - by - country basis . for issuers engaged in activities related to extractive or forest industries , disclosures should include types of payments comparable to those disclosed under the extractive industries transparency initiative and should be on a country - by - country and project - by - project basis , where a project means a contract , licence , lease or other legal agreement under which an issuer operates , and from which its specific revenue liabilities arise . for all issuers , disclosures should include turnover of the constituent entities of the undertaking that might give rise to payments and , on a per - country basis , quantities produced , profit before tax , effective tax rates , total number of people employed and their aggregate remuneration and expenditure on fixed asset investment during the course of the reporting period .


### in order to provide for enhanced transparency of payments made to governments , issuers whose securities are admitted to trading on a regulated market and which have activities in the extractive or logging of primary forest industries should disclose in a separate report on an annual basis payments made to governments in the countries in which they operate . the report should include types of payments comparable to those disclosed under the extractive industries transparency initiative and provide civil society with information to hold governments of resource - rich countries to account for their receipts from the exploitation of natural resources . the initiative is also complementary to the eu flegt action plan and the timber regulationwhich require traders of timber products to exercise due diligence in order to prevent illegal wood from entering into the eu market . the detailed requirements are defined in chapter 9 of directive 2011 / . . . / eu of the european parliament and of the council . ### in order to provide for enhanced transparency of payments made to governments , issuers whose securities are admitted to trading on a regulated market should disclose as part of their annual financial statements payments made to governments in the countries in which they operate . disclosures should be made on a country - by - country basis . in the case of issuers engaged in activities related to extractive or forest industries , disclosures should include types of payments comparable to those disclosed under the extractive industries transparency initiative and should be on a country - by - country and project - by - project basis , where a project means a contract , licence , lease or other legal agreement under which an issuer operates and which gives rise to specific revenue liabilities . for all issuers , disclosures should include turnover of the constituent entities of the undertaking that might give rise to payments and , on a country - by - country basis , quantities produced , profit before tax , effective tax rates , total number of people employed and their aggregate remuneration and expenditure on fixed asset investment during the course of the reporting period . the detailed requirements are defined in chapter 9 of directive 2011 / . . . / eu of the european parliament and of the council .


### in order to provide for enhanced transparency of payments made to governments , issuers whose securities are admitted to trading on a regulated market and which have activities in the extractive or logging of primary forest industries should disclose in a separate report on an annual basis payments made to governments in the countries in which they operate . the report should include types of payments comparable to those disclosed under the extractive industries transparency initiative and provide civil society with information to hold governments of resource - rich countries to account for their receipts from the exploitation of natural resources . the initiative is also complementary to the eu flegt action plan and the timber regulation which require traders of timber products to exercise due diligence in order to prevent illegal wood from entering into the eu market . the detailed requirements are defined in chapter 9 of directive 2011 / . . . / eu of the european parliament and of the council . ### in order to provide for enhanced transparency of payments made to governments , issuers should disclose as part of their annual financial statements payments made to governments in the countries in which they operate . disclosures should be made on a country - by - country basis . for companies having activities in the extractive sector or logging forest industries , the report should include types of payments comparable to those disclosed under the extractive industries transparency initiative and provide civil society with information to hold governments of resource - rich countries to account for their receipts from the exploitation of natural resources . the report should be made on a country - by - country and project - by - project basis , where a project means a contract , licence , lease or other legal agreement under which an issuer operates and which gives rise to specific revenue liabilities . for all issuers , disclosures should include turnover of the constituent entities of the undertaking that might give rise to payments and , on a country - by - country basis , quantities produced , profit before tax , effective tax rates , total number of people employed and their aggregate remuneration and expenditure on fixed asset investment during the course of the reporting period . the initiative is also complementary to the eu flegt action plan and the timber regulation which require traders of timber products to exercise due diligence in order to prevent illegal wood from entering into the eu market . the detailed requirements are defined in chapter 9 of directive 2011 / . . . / eu of the european parliament and of the council .


### the active substance is essential to prevent or to control a serious danger to public or animal health or the environment ; or ### it is shown by evidence that the active substance is necessary to prevent or control a serious danger to public or animal health or to the environment , to food and feed safety , or to the public interest and that there are no effective alternative substances or technologies available . the use of any biocidal product containing active substances included in annex i pursuant to this paragraph shall be subject to appropriate risk mitigation measures to ensure that exposure of humans and the environment is minimised .


### the active substance is essential to prevent or to control a serious danger to public or animal health or the environment ; or ### it is shown by evidence that the active substance is necessary to prevent or control a serious danger to public or animal health or to the environment , to food and feed safety , or to the public interest and that there are no effective alternative substances or technologies available . the use of any biocidal product containing active substances included in annex i pursuant to this paragraph shall be subject to appropriate risk mitigation measures to ensure that exposure of humans and the environment is minimised . member state authorising a biocidal product containing an active substance included in annex i pursuant to this paragraph shall draw up a substitution plan concerning the control of the serious danger by other means including non - chemical methods , which are as effective as the biocidal product concerned and shall without delay transmit that plan to the commission . the use of the biocidal product with the active substance concerned shall be restricted to those member states where the serious danger has to be prevented or , if it occurs , controlled .


### any of the member states concerned may , in particular , propose in accordance with the first subparagraph to refuse to grant an authorisation or to adjust the terms and conditions of the authorisation to be granted for a biocidal product containing an active substance to which article 5 or 10 applies . ### any of the member states concerned may , in particular , in accordance with the first subparagraph refuse to grant an authorisation or to adjust the terms and conditions of the authorisation to be granted for a biocidal product containing an active substance to which article 5 or 10 applies .


### ' nanomaterial ' means nanomaterial as defined in commission recommendation 20 . . / … / ec of … … … concerning the definition of nanomaterials ; ### ' nanomaterial ' means any intentionally produced material that has one or more dimensions of the order of 100 nm or less or is composed of discrete functional parts , either internally or at the surface , many of which have one or more dimensions of the order of 100 nm or less , including structures , agglomerates or aggregates , which may have a size above the order of 100 nm but retain properties that are characteristic of the nanoscale . properties that are characteristic of the nanoscale include : those related to the large specific surface area of the materials considered ; and / or specific physico - chemical properties that are different from those of the non - nanoform of the same material . on entry into force of commission recommendation 20 . . / … / ec of … … concerning the definition of nanomaterials , this definition shall be replaced by the definition contained therein ;


### if the member state concerned is unable to reach agreement with the applicant or receives no reply from the applicant within 60 days of that communication it shall inform the commission . in that case , the commission : ### if the member state concerned is unable to reach agreement with the applicant or receives no reply from the applicant within 60 days of that communication it shall without delay inform other member states and the commission of any decision taken in this respect and its justification .


### an active substance shall be approved for an initial period not exceeding 10 years if at least one biocidal product containing that active substance may be expected to meet the criteria laid down in point of article 18 taking into account the factors set out in article&#160 ; 18 and&#160 ; . ### an active substance shall be included in annex - i for an initial period not exceeding 10 years if at least one biocidal product containing that active substance fulfils the conditions laid down in point of article 18 taking into account the factors set out in article&#160 ; 18 and&#160 ; .


### the risk to humans or the environment from exposure to the active substance in a biocidal product , under realistic worst case conditions of use , is negligible , in particular where the product is used in closed systems or strictly controlled conditions ; ### the risk to humans or the environment from exposure to the active substance in a biocidal product , under realistic worst case conditions of use , is negligible , meaning that the product is used in closed systems or under other conditions excluding contact with humans ;


### ‘ nanomaterial’ means nanomaterial as defined in commission recommendation 20 . . / … / ec of … … … concerning the definition of nanomaterials ; ### ' nanomaterial ' means any intentionally produced material that has one or more dimensions of the order of 100 nm or less or is composed of discrete functional parts , either internally or at the surface , many of which have one or more dimensions of the order of 100 nm or less , including structures , agglomerates or aggregates , which may have a size above the order of 100 nm but retain properties that are characteristic of the nanoscale . properties that are characteristic of the nanoscale include : those related to the large specific surface area of the materials considered ; and / or specific physico - chemical properties that are different from those of the non - nanoform of the same material . no later than six months after the adoption of recommendation 20 . . / … / ec of … … concerning the definition of nanomaterials , the commission shall make a legislative proposal to include the definition in this regulation .


### by way of derogation from article 31 , any of the member states concerned may propose to refuse to grant an authorisation or to adjust the terms and conditions of the authorisation to be granted , provided that such a measure can be justified on grounds of : ### by way of derogation from article 31 , any of the member states concerned may refuse to grant an authorisation or adjust the terms and conditions of the authorisation to be granted , provided that such a measure can be justified on grounds of :


### member states shall ensure that existing or newly created bodies are aware , make use of and co - operate with the existing information and assistance services at union level , such as your europe , solvit , eures , enterprise europe network and the points of single contact . ### member states shall ensure that existing or newly created bodies , including those set up by trade unions and ngos , are aware , make use of and co - operate with the existing information and assistance services at union level , such as your europe , solvit , eures , enterprise europe network and the points of single contact .


### member states should promote dialogue with non - governmental organisations and between social partners to address and combat different forms of discrimination on the grounds of nationality . ### member states should promote dialogue with social partners and non - governmental organisations to address and combat different forms of discrimination on the grounds of nationality .


### membership of trade unions ; ### membership of trade unions and collective bargaining and collective measures ;


### the free movement of workers is also a key element to the development of a genuine union labour market , allowing workers to move from high unemployment areas to areas where there are labour shortages , helping more people find posts better suited to their skills and overcoming bottlenecks in the labour market . ### the free movement of workers is also a key element to the development of a genuine union labour market , allowing workers to move to areas offering more employment opportunities , helping more people find posts better suited to their skills and overcoming bottlenecks in the labour market .


### member states shall provide clear , easily accessible , comprehensive and up - to - date information on the rights conferred by the union law on free movement of workers . this information should also be easily accessible through your europe and eures . ### member states shall provide in several languages clear , easily accessible , comprehensive and up - to - date information on the rights conferred by the union law on free movement of workers . this information should also be easily accessible through your europe and eures . this shall apply to both the member state of origin and the member state in which the worker is employed .


### this directive should not affect conditions of the provision of services in the framework of article 56 of the tfeu . in particular , this directive should not affect the terms and conditions of employment which , pursuant to directive 96 / 71 / ec of the european parliament and of the council of 16 december 19968 concerning the posting of workers in the framework of the provision of services , apply to workers posted by an undertaking established in a member state to provide a service in the territory of another member state . ### this directive should not affect conditions of the provision of services in the framework of article 56 of the tfeu .


### whatever the law applicable to the employment relationship , seasonal workers shall be entitled to : ### regardless of the law applicable to the employment relationship , the principle of equality of treatment with member state national workers shall apply to seasonal workers :


### considering the specially vulnerable situation of third - country national seasonal workers and the temporary nature of their assignment , there is a need to define clearly the working conditions applicable to such workers in order to ensure legal certainty by referring such conditions to generally binding instruments providing effective protection of the rights of third - country seasonal workers , such as law or universally applicable collective agreements . ### considering the specially vulnerable situation of third - country national seasonal workers and the temporary nature of their assignment , there is a need for special efforts by all stakeholders so as to counter all forms of discrimination . accordingly , account needs to be taken of the principle of equal treatment , in particular as regards pay , i . e . by applying collective agreements and other arrangements on working conditions which have been concluded at all possible levels or for which there is statutory provision .


### access to goods and services and the supply of goods and services made available to the public , except public housing and counselling services afforded by employment services . ### access to goods and services and the supply of goods and services made available to the public .


### moving away from a merely administrator role , the eit headquarters will optimise their operational functions to steer the kics to maximum performance and make good results widely available . there are efficiency gains to be achieved from providing a number of centralised services and functions , rather than at individual kic level . while all kics work on specific themes , a number of elements are of a cross - cutting nature and it is precisely there where the eit can provide tangible added value . such knowledge provider functions can relate notably to the eit headquarters becoming an information broker and resourceful interlocutor , e . g . in fostering cross - kic exchange and mutual learning , facilitating relations with the eu institutions and other key organisations , such as the organisation for economic co - operation and development , or on specific cross - cutting issues , such as counselling on ip , technology and knowledge transfer , benchmarking against international best practices , or undertaking anticipation and foresight studies to identify future directions for the eit and the kics . the eit and kics should decide together where these tasks can be most effectively dealt with . in this regard , it will be of crucial importance for the eit and the kics to establish viable mechanisms for systematic collaboration around cross - cutting issues . ### moving away from a merely administrator role , the eit headquarters will optimise their operational functions to steer the kics to maximum performance and make good results widely available . there are efficiency gains to be achieved from providing a number of centralised services and functions , rather than at individual kic level . while all kics work on specific themes , a number of elements are of a cross - cutting nature and it is precisely there where the eit can provide tangible added value . such knowledge provider functions can relate notably to the eit headquarters becoming an information broker and resourceful interlocutor , e . g . in fostering cross - kic exchange and mutual learning , promoting the exchange of knowledge between the kics and university networks , rics , smaller kics , and other research activities conducted with eit funding , facilitating relations with the eu institutions and other key organisations , such as the organisation for economic co - operation and development , or on specific cross - cutting issues , such as counselling on ip , technology and knowledge transfer , benchmarking against international best practices , or undertaking anticipation and foresight studies to identify future directions for the eit and the kics . the eit and kics should decide together where these tasks can be most effectively dealt with . in this regard , it will be of crucial importance for the eit and the kics to establish viable mechanisms for systematic collaboration around cross - cutting issues .


### the eit ' s budget needs in the period 2014 - 2020 are 3 , 1 billion euro and are based on three main components : the necessary expenditure for consolidation of the existing three kics , gradual development towards new kics in 2014 and 2018 respectively , and dissemination and outreach activities and administrative expenditure . ### the eit ' s budget for the period 2014 - 2020 is 3 , 1 billion eur and is based on three main components : the necessary expenditure for consolidation of the existing three kics , gradual development towards new kics in 2014 and 2018 respectively , dissemination and outreach activities and administrative expenditure .


### for each aif an aifm manages , it shall periodically disclose to investors : ### aif and aifm , for each aif that it manages , shall periodically disclose to investors , beneficiaries , their representatives and their assigned analysts :


### home member states shall ensure that all information received under article 24 , aggregated in respect of all aifm that it supervises , are made available to other competent authorities through the procedure set out in article 46 on supervisory co - operation . it shall , without delay , also provide information through this mechanism , and bilaterally to other member states directly concerned , if an aifm under its responsibility could potentially constitute an important source of counterparty risk to a credit institution or other systemically relevant institution in other member states . ### home member states shall ensure that all information received under article 24 , aggregated in respect of all aif and aifm that they supervise , is made available to other competent authorities as well as the european systemic risk board and the european securities and markets authority , through the procedure set out in article 46 on supervisory co - operation . they shall , without delay , also provide information through this mechanism , and bilaterally to other member states directly concerned , if an aif or aifm under their responsibility could potentially constitute an important source of counterparty risk to a credit institution or other systemically relevant institution in other member states .


### with regard to issuers , the aifm shall make available the following to the issuer concerned , its shareholders and representatives of employees : ### with regard to issuers , the aif or aifm shall make available the following to the issuer concerned , its shareholders and representatives of employees :


### the actual risk profile of the aif and the risk management tools employed by the aifm to manage these risks ; ### the actual risk profile of the aif and the risk management tools to manage these risks ;


### the commission shall adopt implementing measures further specifying the disclosure requirements with regard to leverage and the frequency of reporting to competent authorities and of disclosure to investors . ### after having heard the esrb and the esma , the commission shall adopt delegated acts in accordance with articles 49a , 49b and 49c further specifying the disclosure requirements with regard to leverage and the frequency of reporting to competent authorities and of disclosure to investors .


### aifm shall ensure that , for each aif that it manages , a valuator is appointed which is independent of the aifm to establish the value of assets acquired by the aif and the value of the shares and units of the aif . ### aifm shall ensure that , for each aif that it manages , a valuator is appointed which is independent of the aifm management function to establish the value of assets acquired by the aif and the value of the shares and units of the aif in conformity with eu - wide valuation guidelines established by the esma . to this end , aifm shall ensure that a qualified valuator is appointed which is adequately equipped for the purpose of valuation and certified by the esma .


### the commission shall adopt implementing measures further specifying the disclosure obligations of aifm and the frequency of the disclosure referred to in paragraph 2 . these measures shall be adapted to the type of aifm to which they apply . ### the commission shall adopt delegated acts further specifying the disclosure obligations of aif and aifm and the frequency of the disclosure referred to in paragraph 2 . these acts shall be adapted to the type of aif and aifm to which they apply .


### home member states shall ensure that all information received under article 24 , aggregated in respect of all aifm that it supervises , are made available to other competent authorities through the procedure set out in article 46 on supervisory co - operation . it shall , without delay , also provide information through this mechanism , and bilaterally to other member states directly concerned , if an aifm under its responsibility could potentially constitute an important source of counterparty risk to a credit institution or other systemically relevant institution in other member states . ### the competent authorities of the home member state of the aifm shall ensure that all information gathered under article 21 in respect of all aifm that they supervise is promptly conveyed to the esma and is made available to the competent authorities of the other member states and to the esrb through the procedures set out in article 46 on supervisory co - operation . they shall , without delay , also provide information through this mechanism to the esma and the esrb , and bilaterally to the competent authorities of other member states directly concerned , if the activities of an aifm under their responsibility could potentially constitute an important source of counterparty risk to a credit institution or other systemically relevant institution in those other member states , or could affect the sound functioning of financial markets .


### the policy for preventing and managing conflicts of interests , in particular between the aifm and the non - listed company ; ### the policy for preventing and managing conflicts of interests , in particular between the aif or aifm and the non - listed company ;


### an aifm shall , for each of the aif it manages , make available an annual report for each financial year . the annual report shall be made available to investors and competent authorities no later than four months following the end of the financial year . ### aifm , for each of the aif it manages , and aif shall make available an annual report for each financial year . the annual report shall be made available to investors and competent authorities no later than four months following the end of the financial year .


### the identity of the aifm which either individually or in agreement with other aifm have reached the 30 % threshold ; ### the identity of the aif or aifm which either individually or in agreement with other aifm have reached the 25 % threshold ;


### the commission shall adopt implementing measures further specifying the content and format of the annual report . these measures shall be adapted to the type of aifm to which they apply . ### the commission shall adopt delegated acts further specifying the content and format of the annual report . those acts shall be adapted to the type of aif or aifm to which they apply .


### in addition to article 27 , member states shall ensure that where an aifm acquires 30 % or more of the voting rights of an issuer or a non - listed company , that aifm makes the information set out in the second and third subparagraphs available to the issuer , the non - listed company , their respective shareholders and representatives of employees or , where there are no such representatives , to the employees themselves . ### in addition to article 27 , member states shall ensure that where an aif or aifm acquires 25 % or more of the voting rights of an issuer or a non - listed company , that aif or aifm makes the information set out in the second and third subparagraphs available to the issuer , the non - listed company , their respective shareholders and representatives of employees or , where there are no such representatives , to the employees themselves .


### member states shall require large undertakings and all public interest entities active in the extractive industry or the logging of primary forests to prepare and make public a report on payments made to governments on an annual basis . ### member states shall require large undertakings , including joint - venture undertakings , and all public interest entities to prepare and make public a report on payments , including payments in kind , made to governments on an annual basis as part of the annual report of financial statements . in this report , the undertaking shall also publish additional financial information regarding their activities in third countries . in particular , the report shall include activities of subsidiaries , associates , joint ventures , permanent establishments and other trading arrangements to the extent that they are consolidated in the annual financial statements of the undertaking or entity in question . the report shall be part of the notes to the financial statements .


### the commission shall review and report on the implementation and effectiveness of this chapter , in particular as regards the scope of the reporting obligations and the modalities of the reporting on a project basis . the review should also take into account international developments and consider the effects on competitiveness and security of energy supply . it should be completed at the latest five years after the date of entry into force of this directive . the report shall be submitted to the european parliament and the council , together with a legislative proposal , if appropriate . ### the commission shall review and report on the implementation and effectiveness of this chapter , in particular as regards the scope of the reporting obligations and the modalities of the reporting on a project basis . the review should also take into account international developments , progress towards global standards in this area and report on the impact of this legislation on third countries , in particular in achieving the objectives of enhanced transparency of payments to governments . the review should also consider the effects on competitiveness and security of energy supply . it should be completed at the latest four years after the date of entry into force of this directive . the report shall be submitted to the european parliament and the council , together with a legislative proposal , if appropriate .


### the commission shall adopt annual or multi - annual action programmes , where required based on the indicative programming documents referred to in the applicable instrument . ### the commission shall adopt annual action programmes which are based on and in line with the strategic programming documents referred to in article 2 .


### taking into account the policy programming or financial execution nature of those implementing acts , in particular their budgetary implications , the examination procedure should in general be used for their adoption , except for measures of a small financial scale . however , the commission should adopt immediately applicable implementing acts where , in duly justified cases relating to the need for a swift response from the union , imperative grounds of urgency so requires . ### taking into account the financial execution nature of those annual or multiannual action programmes , in particular their budgetary implications , the examination procedure should in general be used for their adoption , except for measures of a small financial scale . however , the commission should adopt immediately applicable implementing acts where , in duly justified cases relating to the need for a swift response from the union , imperative grounds of urgency so require .


### for the purposes of this directive , ' advice ' constitutes a separate service from the granting of a credit . such a service can only be marketed as advice when the remuneration of the individual providing the service is transparent to the consumer . ### for the purposes of this directive , ' advice ' constitutes a separate service from the granting of a credit . such a service may be provided : by member states and the competent state authorities as ' advisory services ' for citizens , taking into account their interests and their personal financial situation ; b . by a private , natural or legal person , as advice , only where his or its independence vis - à - vis the creditors is ensured , specific standards are met and his or its remuneration is transparent and divulged to the consumer before the service is provided .


### member states shall ensure that the consumer has a statutory or contractual right to discharge his obligations under a credit agreement prior to the expiry of that agreement . in such cases , he shall be entitled to a reduction in the total cost of the credit , such a reduction consisting of the interest and the costs for the remaining duration of the contract . ### member states shall ensure that the consumer has the statutory or contractual right to discharge his obligations under a credit agreement prior to the expiry of that agreement . they shall also ensure that creditors do not impose a penalty on the consumer for exercising the right to early debt repayment .


### a consumer’s ability to repay his credit prior to the expiry of his credit agreement may play an important role in promoting competition in the single market and the free movement of eu citizens . however , substantial differences exist between the national principles and conditions under which consumers have the ability to repay and the conditions under which such early repayment can take place . whilst recognising the diversity in mortgage funding mechanisms and the range of products available , certain standards with regard to early repayment of credit are essential at union level in order to ensure that consumers have the possibility to discharge their obligations before the date agreed in the credit agreement and the confidence to shop around for the best products to meet their needs . member states should therefore ensure , either by legislation or by means of contractual clauses , that consumers have a statutory or contractual right to early repayment ; nevertheless , member states should be able to define the conditions for the exercise of such a right . these conditions may include time limitations on the exercise of the right , different treatment depending on the type of the borrowing rate , whether fixed or variable , restrictions with regard to the circumstances under which the right may be exercised . member states could also provide that the creditor should be entitled to fair and objectively justified compensation for potential costs directly linked to early repayment of the credit . in any event if the early repayment falls within a period for which the borrowing rate is fixed , exercise of the right may be made subject to the existence of a special interest on the part of the consumer . such special interest may for example occur in case of divorce or unemployment . where a member state chooses to lay down such conditions , these should not make the exercise of the right excessively difficult or onerous for the consumer . ### delete


### in point , the following phrase is added : ' this indent shall be without prejudice to articles 17a and 3d ; ' ### in point , the following phrases are added : ' an energy quantity corresponding to the energy efficiency and energy saving measures taken by member states shall also be taken into account ; this indent shall be without prejudice to articles 17a and 3d ; '


### to prepare for the transition towards advanced biofuels and minimise the overall indirect land use change impacts in the period to 2020 , it is appropriate to limit the amount of biofuels and bioliquids obtained from food crops as set out in part a of annex viii to directive 2009 / 28 / ec and part a of annex v to directive 98 / 70 / ec that can be counted towards targets set out in directive 2009 / 28 / ec . without restricting the overall use of such biofuels , the share of biofuels and bioliquids produced from cereal and other starch rich crops , sugar and oil crops that can be counted towards the targets of directive 2009 / 28 / ec should be limited to the share of such biofuels and bioliquids consumed in 2011 . ### to prepare for the transition towards advanced biofuels , to avert further impacts of growing demand for biofuels and bioliquids on food markets and to minimise the overall indirect land use change impacts in the period to 2020 , it is appropriate to limit the amount of biofuels and bioliquids obtained from food crops as set out in part a of annex viii to directive 2009 / 28 / ec and part a of annex v to directive 98 / 70 / ec that can be counted towards targets in those directives . without restricting the overall use of such biofuels , the share of biofuels and bioliquids produced from cereal and other starch rich crops , sugar and oil crops that can be counted towards the targets or receive public support pursuant to directive 2009 / 28 / ec should be limited to the share of such biofuels and bioliquids consumed in 2011 . for the same reasons , and in order to avoid unequal treatment of biofuels and bioliquids produced from raw materials with similar impacts , it is appropriate to apply the same treatment to biofuels and bioliquids made from non - food cellulosic or ligno - cellulosic material insofar as they are grown on land , without prejudice those produced from waste and residues .


### each programme shall set out a strategy for the programme ' s contribution to the union strategy for smart , sustainable and inclusive growth consistent with the common strategic framework and partnership contract . each programme shall include the arrangements to ensure effective , efficient and coordinated implementation of the csf funds and actions to achieve a reduction of administrative burden for beneficiaries . ### each programme shall set out a strategy for the programme ' s contribution to the union strategy for smart , sustainable and inclusive growth , as well as to promote equality between men and women and the integration of gender perspective consistent with the common strategic framework and partnership contract . each programme shall include the arrangements to ensure effective , efficient and coordinated implementation of the csf funds and actions to achieve a reduction of administrative burden for beneficiaries . all data where possible should be broken down by gender .


### bodies representing civil society , including environmental partners , non - governmental organisations , and bodies responsible for promoting equality and non - discrimination . ### bodies representing civil society , including environmental partners , non - governmental organisations , and bodies responsible for promoting equality and non - discrimination , in particular women ' s rights organisations .


### they may also be purchased by a public body and made available free of charge to the partner organisations . in that case , the food may be obtained from the use , processing or sale of the products in intervention stocks made available in accordance with article 15 of the regulation no [ cmo ] , provided that this is economically the most favourable option and does not unduly delay the delivery of the food products to the partner organisations . any amount derived from a transaction concerning those stocks shall be used for the benefit of the most deprived persons , and shall not be applied so as to diminish the obligation of the member states , provided in article 18 of this regulation , to co - finance the programme . ### they may also be purchased by a public body and made available free of charge to the partner organisations . in that case , the food may be obtained from the use , processing or sale of the products in intervention stocks made available in accordance with article 15 of the regulation no [ cmo ] , provided that this is economically the most favourable option and does not unduly delay the delivery of the food products to the partner organisations . any amount derived from a transaction concerning those stocks shall be used for the benefit of the most deprived persons . it shall be in addition to the programme and shall not diminish the allocated budget for the member states .


### the commission decision adopting an operational programme shall fix the co - financing rate applicable to the operational programme and the maximum amount of support from the fund . ### the commission decision adopting an operational programme shall fix the maximum amount of support from the fund .


### the co - financing rate at the level of the operational programme shall not be higher than 85% of the public eligible expenditure . ### the financing rate at the level of the operational programme shall be 100% of the public eligible expenditure .


### 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 .


### if the competent authority decides to grant development consent , it shall ensure that the development consent includes measures to monitor the significant adverse environmental effects , in order to assess the implementation and the expected effectiveness of mitigation and compensation measures , and to identify any unforeseeable adverse effects . ### if the competent authority decides to grant development consent , it shall ensure that the development consent includes measures to monitor the significant adverse environmental effects of both construction and operational phases , , in order to assess the implementation and the expected effectiveness of mitigation and compensation measures , and to identify any unforeseeable adverse effects and to facilitate corrective action .


### ‘ upgrading’ means any modification work on a subsystem or part of it which results in a change in the technical file accompanying the ' ec ' declaration of verification , if this technical file exists , and which improves the overall performance of the subsystem ; ### ) ‘ upgrading’ means any major modification work on a subsystem or part of it , or on a vehicle or part of it , which improves the overall performance of the subsystem ; each tsi specifies the ‘ major’ modifications for the subsystem or vehicle concerned ;


### subsystems shall comply with the tsis in force at the time of their placing in service , upgrading or renewal , in accordance with this directive ; this compliance shall be permanently maintained while each subsystem is in use . ### fixed subsystems shall comply with the tsis in force at the time of first appointment of a notified body and at the latest at the time of granting of building permits ; vehicles shall be in compliance with the tsis and national rules in force at the time of first appointment of a notified body . this compliance shall be permanently maintained while each subsystem is in use .


### ‘ renewal’ means any substitution work on a subsystem or part of it which does not change the overall performance of the subsystem ; ### ‘ renewal’ means any major substitution work on a subsystem or part of it which does not change the overall performance of the subsystem or vehicle . each tsi shall specify ' major ' for the relevant subsystems or vehicle .


### ‘ renewal’ means any substitution work on a subsystem or part of it which does not change the overall performance of the subsystem ; ### ‘ renewal’ means any major substitution work on a subsystem or vehicle or part thereof which does not change the overall performance of the subsystem or vehicle ; each tsi specifies the ‘ major’ renewals for the subsystem or vehicle concerned ;


### at the request of the applicant , the vehicle authorisation for placing on the market may include a clear indication of the networks or lines or groups of networks or lines where the railway undertaking may place such a vehicle in service without further verifications , checks or tests concerning the technical compatibility between the vehicle and these networks or lines . in that case , the applicant shall include in its request the proof of the technical compatibility of the vehicle with the networks or lines concerned . ### the applicant shall include in its request the demonstration of the technical compatibility of the vehicle with the networks or lines for which it applies . the vehicle authorisation for placing in service shall include a clear indication of the networks or lines or groups of networks or lines where the such a vehicle can run without further verifications , checks or tests concerning the technical compatibility between the vehicle and these networks or lines . in that case , the applicant shall include in its request the proof of the technical compatibility of the vehicle with the networks or lines concerned .


### each national safety authority shall authorise the placing in service of the energy and infrastructure subsystems which are located or operated in the territory of its member state . ### each national safety authority shall act as a one - stop - shop for all fixed installations : energy , infrastructure and trackside control command and signalling subsystems which are located or operated in the territory of its member state . for trackside ertms , the nsa shall consult era being the decision making authority . for all other fixed installations the nsa shall be the decision making authority . .


### the notices referred to in paragraphs 1 and 2 shall contain the information referred to in annex xviii in accordance with the standard model notices . the commission shall establish the standard forms . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 100 . ### the notices referred to in paragraph 2 shall contain the information referred to in annex xviii in accordance with the standard model notices .


### under article 11 of the treaty on the functioning of the european union , environmental protection requirements must be integrated into the definition and implementation of the union policies and activities , in particular with a view to promoting sustainable development . this directive clarifies how the contracting entities may contribute to the protection of the environment and the promotion of sustainable development , whilst ensuring that they can obtain the best value for money for their contracts . ### under article 9 , 10 and 11 of the treaty on the functioning of the european union , environmental protection requirements and key social principles must be integrated into the definition and implementation of the union policies and activities . under article 3 of the treaty on the european union , the union is also committed to contributing to sustainable development . accordingly it is important to consider such principles when making procurement decisions , and in relation to all stages in the supply chain . this directive clarifies how the contracting entities have broad discretion to use technical specifications , award criteria and contract performance clauses to contribute to the protection of the environment and the promotion of sustainable development , whilst guaranteeing a link with the subject - matter of the contract and ensuring that they can obtain the best value for money for their contracts .


### at least five tenders have been submitted . ### at least three tenders have been submitted .


### contracting entities may take account of variants which are submitted by a tenderer and meet the minimum requirements specified by the contracting entities . ### contracting entities shall in principle allow tenderers to submit variants . if the contracting entities do not wish to allow the submission of variants , they shall indicate this in the contract notice or , where a prior information notice is used as a means of calling for competition , in the invitation to confirm interest . without such indication , variants shall be authorised .


### contracts may be subdivided into homogenous or heterogeneous lots . article 13 applies . ### with a view to maximising competition , and unless the subject - matter of the contract makes division on the basis of the nature of the services involved impossible , the contracting entity shall award the contract in separate lots . if the contract cannot be split into lots because its subject - matter makes division on the basis of the nature of the services involved impossible , the contracting authority shall provide in the contract notice or in the invitation to confirm interest a specific explanation of its reasons .


### where contracting entities choose to award a contract to the most economically advantageous tender , they must determine the award criteria on the basis of which they will assess tenders in order to identify which one offers the best value for money . the determination of those criteria depends on the subject - matter of the contract , since they must allow the level of performance offered by each tender to be assessed in the light of the subject - matter of the contract , as defined in the technical specifications , and the value for money of each tender to be measured . furthermore , the chosen award criteria should not confer an unrestricted freedom of choice on the contracting entity and they should ensure the possibility of effective competition and be accompanied by requirements that allow the information provided by the tenderers to be effectively verified . ### contracting entities must determine the award criteria on the basis of which they will assess tenders in order to identify which one offers the best value for money . the determination of those criteria depends on the subject - matter of the contract , since they must allow the level of performance offered by each tender to be assessed in the light of the subject - matter of the contract , as defined in the technical specifications , and the value for money of each tender to be measured . furthermore , the chosen award criteria should not confer an unrestricted freedom of choice on the contracting entity and they should ensure the possibility of effective and fair competition and be accompanied by requirements that allow the information provided by the tenderers to be effectively verified .


### contracting entities requiring a specific label shall accept all equivalent labels that fulfil the requirements of the label indicated by the contracting entities . for products that do not bear the label , contracting entities shall also accept a technical dossier of the manufacturer or other appropriate means of proof . ### contracting entities requiring a specific label shall accept all equivalent labels that fulfil the requirements of the label indicated by the contracting entities .


### the notices referred to in paragraphs 1 and 2 shall contain the information referred to in annex xviii in accordance with the standard model notices . the commission shall establish the standard forms . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 100 . ### the notice referred to in paragraph 2 shall contain the information referred to in annex xviii in accordance with the standard model notices . the commission shall establish the standard form . those implementing acts shall be adopted in accordance with the advisory procedure referred to in article 100 .


### under article 11 of the treaty on the functioning of the european union , environmental protection requirements must be integrated into the definition and implementation of the union policies and activities , in particular with a view to promoting sustainable development . this directive clarifies how the contracting entities may contribute to the protection of the environment and the promotion of sustainable development , whilst ensuring that they can obtain the best value for money for their contracts . ### under article 9 of the treaty on the functioning of the european union , the union must take into account requirements linked to the promotion of a high level of employment , the guarantee of adequate social protection , the fight against social exclusion , and a high level of education , training and protection of human health in defining and implementing its policies and activities . under article 11 of the treaty on the functioning of the european union , environmental protection requirements must be integrated into the definition and implementation of the union policies and activities , in particular with a view to promoting sustainable development . this directive clarifies how the contracting authorities should contribute to the protection of the environment , social protection and public health and safety and can use their discretionary powers to lay down technical specifications and award criteria conducive to the conclusion of socially and environmentally sustainable public contracts , whilst guaranteeing a link with the subject - matter of the contract and ensuring that they can obtain the best value for money for their contracts . this directive recognises in particular the right of any member state to ratify and comply with ilo convention no . 94 .


### contracting entities shall reject the tender , where they have established that the tender is abnormally low because it does not comply with obligations established by union legislation in the field of social and labour law or environmental law or by the international social and environmental law provisions listed in annex xiv . ### contracting entities shall reject the tender , where they have established that the tender is abnormally low because it does not comply with national and european union obligations established by social and labour law or environmental law or by the international social and environmental law provisions listed in annex xiv .


### it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level . when preparing and drawing up delegated acts , the commission should ensure simultaneous , timely and appropriate transmission of relevant documents to the european parliament and the council . ### it is of particular importance that the commission carries out appropriate consultations during its preparatory work , including at expert level . when preparing and drawing up delegated acts , the commission should ensure simultaneous , timely and appropriate transmission of relevant documents to the european parliament and the council . the commission should provide full information and documentation on its meetings with national experts within the framework of the preparation and implementation of delegated acts . in this respect , the commission should ensure that the european parliament is duly involved , drawing on best practices from previous experience in other policy areas in order to create the best possible conditions for future scrutiny of delegated acts by the european parliament .


### the primary objective of cooperation with the countries and territories referred to in paragraph 1 shall be to provide a specific response to the need to strengthen links and to engage further with them on a bilateral , regional or multilateral basis in order to create a more favourable environment for the development of the relations of the community with these countries and territories and promote dialogue while fostering community ' s interests . ### the primary objective of cooperation with partner countries shall be to provide a specific response to the need to strengthen links and to engage further with them on a bilateral , regional or multilateral basis in order to create a more favourable and transparent environment for the development of the relations between the community and partner countries and promote constructive dialogue while fostering the community ' s interests , namely the promotion of democracy , respect for human rights and fundamental freedoms , the rule of law , decent work , good governance , and the preservation of the environment .


### the cooperation shall be aimed at engaging with partners which share similar political , economic and institutional structures and values to the community and which are important bilateral partners and players in multilateral fora and in global governance . the cooperation also covers partners with which the community has a strategic interest in promoting links . ### the cooperation with partner countries shall be aimed at engaging with partners which share similar political , economic and institutional structures and values to the community and which are important bilateral partners and players in multilateral fora and in global governance . the cooperation also covers partners where the community wishes to promote its values of democracy , respect for human rights and fundamental freedoms , the rule of law , and respect for human dignity , freedom and , equality , including the rights of persons belonging to minorities .


### community financing shall support economic , financial and technical cooperation and other forms of cooperation falling within its spheres of competence with industrialised and other high - income countries and territories and with developing countries falling under regulation no&#160 ; 1905 / 2006 . ### community financing under this regulation shall support economic , financial , technical and academic cooperation in the areas set out in article&#160 ; 4 , falling within its spheres of competence with industrialised and other high - income countries and territories listed in annex i , and with developing countries falling under regulation no&#160 ; 1905 / 2006 of the european parliament and of the council of 18 december 2006 establishing a financing instrument for development cooperation1 listed in annex ii of this regulation . in principle , this regulation shall serve to finance measures which do not fulfil the official development assistance criteria of the oecd . _________ 1 oj l 378 , 27 . 12 . 2006 , p . 41 .


### consistent with the goal of smart , sustainable and inclusive growth , the structural funds should provide a more integrated and inclusive approach to tackling local problems . in order to strengthen this approach , support from the erdf support in border regions should be coordinated with support from the european agricultural fund for rural development and the european maritime and fisheries fund and should , where appropriate , involve european groupings of territorial cooperation set up under regulation no 1082 / 2006 of the european parliament and of the council of 5 july 2006 on a european grouping of territorial cooperation where local development figures among their objectives . ### consistent with the goal of smart , sustainable and inclusive growth , the structural funds should provide a more integrated and inclusive approach to tackling local problems , such as the lack of infrastructure support and the decline of traditional labour productions . in order to strengthen this approach , support from the erdf support in border regions should be coordinated with support from the european agricultural fund for rural development and the european maritime and fisheries fund and should , where appropriate , involve european groupings of territorial cooperation set up under regulation no 1082 / 2006 of the european parliament and of the council of 5 july 2006 on a european grouping of territorial cooperation where local development figures among their objectives .


### aggregated co2 emissions from all voyages to ports under a member state ' s jurisdiction ; ### aggregated co2 emissions from all voyages to ports under a member state ' s jurisdiction for every voyage on every route ;


### since gas supplies from third countries are central to the security of gas supply of the community , the commission should coordinate the actions with regard to third countries , working with producer and transit countries on arrangements to handle crisis situations and to ensure a stable gas flow to the community . the commission should be entitled to deploy a task force to monitor gas flows in crisis situations within and , in consultation with the third countries involved , outside the community and , where a crisis arises due to difficulties in a third country , to assume a mediation and facilitation role . ### since gas supplies from third countries are central to the security of gas supply of the community , the commission should be able to deploy an advisory body to monitor gas flows in crisis situations , in consultation with the member states concerned , and to participate in meetings with the competent authorities of third countries involved when this is deemed necessary .


### in a community emergency , the commission shall coordinate the actions of the competent authorities . in particular the commission shall ensure the exchange of information , ensure the consistency and effectiveness of the actions at member state and regional level in relation to the community level , and shall coordinate the actions with regard to third countries . the commission may convene a crisis management group composed in particular of representatives of the industry and the member states concerned by the emergency . ### in a community emergency , the commission shall coordinate the actions of the competent authorities , without undermining the right of member states to be responsible for their security of supply . in particular the commission shall encourage the exchange of information and the consistency and effectiveness of the actions at member state and regional level in relation to the community level , and shall coordinate the actions with regard to third countries , in consultation with them .


### ‘ specialist’ means any person possessing uncommon knowledge essential and specific to the host entity , taking account not only of knowledge specific to the host entity , but also of whether the person has a high level of qualification referring to a type of work or trade requiring specific technical knowledge ; ### ‘ specialist’ means any person who is transferred for highly qualified employment , having higher professional qualifications , knowledge at an advanced level and continuous expertise and who possesses specific knowledge essential or relevant to the specific activities of the host entity ;


### whatever the law applicable to the employment relationship , intra - corporate transferees shall be entitled to : ### whatever the law applicable to the employment relationship , intra - corporate transferees shall be covered by the principle of equal treatment with national employees .


### equal treatment should be granted under national law in respect of those branches of social security defined in article 3 of regulation no 883 / 04 of the european parliament and of the council of 29 april 2004 on the coordination of social security systems . since this directive is without prejudice to provisions included in bilateral agreements , the social security rights enjoyed by third country national intra - corporate transferees on the basis of a bilateral agreement concluded between the member state to which the person has been admitted and his or her country of origin could be strengthened compared to the social security rights which would be granted to the transferee under national law . this directive should not confer more rights than those already provided for in existing union legislation in the field of social security for third - country nationals who have cross - border interests between member states . ### equal treatment should be granted under national law in respect of those branches of social security defined in article 3 of regulation no 883 / 2004 of the european parliament and of the council of 29 april 2004 on the coordination of social security systems . since this directive is without prejudice to provisions included in bilateral agreements , the social security rights enjoyed by third country national intra - corporate transferees on the basis of a bilateral agreement concluded between the member state to which the person has been admitted and his or her country of origin could be strengthened compared to the social security rights which would be granted to the transferee under national law .


### ‘ manager’ means any person working in a senior position , who principally directs the management of the host entity , receiving general supervision or direction principally from the board of directors or stockholders of the business or equivalent ; this position includes : directing the host entity or a department or sub - division of the host entity , supervising and controlling the work of other supervisory , professional or managerial employees , having the authority personally to hire and dismiss or recommend hiring , dismissing or other personnel actions ; ### ‘ manager’ means any person working in a senior position , who principally directs the management of the host entity , receiving general supervision or direction principally from the board of directors or stockholders of the business or equivalent ;


### intra - corporate transferees should benefit from the same working conditions as posted workers whose employer is established on the territory of the european union , as defined by directive 96 / 71 / ec of the european parliament and of the council of 16 december 1996 concerning the posting of workers in the framework of the provision of services . that requirement is intended to protect workers and guarantee fair competition between undertakings established in a member state and those established in a third country , as it ensures that the latter will not be able to benefit from lower labour standards to take any competitive advantage . ### this directive is intended to protect workers and guarantee fair competition between undertakings established in a member state and those established in a third country , as it ensures that the latter will not be able to benefit from lower labour standards to take any competitive advantage .


### the external - cost charge may be related to the cost of traffic - based air pollution . on road sections crossing areas with a concentration of population exposed to road traffic - based noise pollution , the external - cost charge may include the cost of traffic - based noise pollution . the external - cost charge shall vary and be set in accordance with the minimum requirements and the methods as specified in annex iiia and shall respect the maximum values set out in annex iiib . ### the external - cost charge may be related to the cost of traffic - based air pollution . on road sections crossing areas with a population exposed to road traffic - based noise pollution , the external - cost charge may include the cost of traffic - based noise pollution . the external - cost charge shall vary and be set in accordance with the minimum requirements and the methods as specified in annex iiia and shall respect the maximum values set out in annex iiib .


### the eib shall carry out thorough due diligence on development - related aspects of projects covered by the eu guarantee . the eib ' s own rules and procedures shall include the necessary provisions on assessment of environmental and social impact of projects and of aspects related to human rights , to ensure that only projects that are economically , financially , environmentally and socially sustainable are supported under this decision . ### the eib shall carry out thorough due diligence with regard to the impact on human rights , social , environmental and conflict issues and on development - related aspects of projects covered by the eu guarantee to ensure that only projects that are economically , financially , environmentally and socially sustainable are supported under this decision .


### improving water efficiency by setting targets at river basin level and using market mechanisms , such as water pricing . ### improving water efficiency by setting and monitoring targets in river basin management plans , strengthening the public administration of water resources , creating more skilled jobs and equipping services with adequate budgets and investment capacities .


### it is essential that union priority objectives for 2020 are established , in light of a long - term vision for 2050 . the new programme should build on policy initiatives in the europe 2020 strategy , including the eu climate and energy package , the roadmap for moving to a low - carbon economy in 2050 , the eu biodiversity strategy to 2020 , the roadmap to a resource - efficient europeand the innovation union flagship initiative . ### it is essential that union priority objectives for 2020 are established , in light of a long - term vision for 2050 . the new programme should be founded on policy initiatives that are not based on market solutions for the environment in the europe 2020 strategy , such as the eu climate and energy package , the roadmap for moving to a low - carbon economy in 2050 , the eu biodiversity strategy to 2020 , the roadmap to a resource - efficient europe and the innovation union flagship initiative .


### turning waste into a resource , as called for in the resource efficiency roadmap , requires the full implementation of eu waste legislation across the eu , based on strict application of the waste hierarchy and covering different types of waste . additional efforts are needed to : reduce per capita waste generation in absolute terms , limit energy recovery to non - recyclable materials , phase out landfilling , ensure high quality recycling , and develop markets for secondary raw materials . hazardous waste will need to be managed so as to minimise significant adverse effects on human health and the environment , as agreed at the rio + 20 summit . to achieve this , market - based instruments that privilege prevention , recycling and re - use should be applied much more systematically across the eu . barriers facing recycling activities in the eu internal market should be removed and existing prevention , re - use , recycling , recovery and landfill diversion targets reviewed so as to move towards a ‘ circular’ economy , with a cascading use of resources and residual waste close to zero . ### turning waste into a resource , as called for in the resource efficiency roadmap , requires the full implementation of eu waste legislation across the eu , based on strict application of the waste hierarchy and covering different types of waste . additional efforts are needed to : reduce per capita waste generation in absolute terms , limit energy recovery to non - recyclable materials , phase out landfilling , ensure high quality recycling , and develop markets for secondary raw materials . hazardous waste will need to be managed so as to minimise significant adverse effects on human health and the environment , as agreed at the rio + 20 summit . to achieve this , legal and economic incentives that privilege prevention , recycling and re - use should be applied much more systematically across the eu . existing prevention , re - use , recycling , recovery and landfill diversion targets should be reviewed so as to move towards a ‘ circular’ economy , with a cascading use of resources and residual waste close to zero .


### all sectors of the economy will need to contribute to reducing ghg emissions for the eu to deliver its fair share of global efforts . the eu needs to agree the next steps for its climate and energy framework beyond 2020 in order to prepare itself for international negotiations on a new legally binding agreement , but also to provide member states and industry with a clear framework to make the medium - term investments needed . hence the eu needs to consider policy options for delivering the reductions set out in the low - carbon economy roadmap for the period beyond 2020 . the 2050 energy roadmap and the white paper on transport need to be underpinned by strong policy frameworks . moreover , member states need to develop and put in place long - term , cost - effective low - carbon development strategies aimed at achieving the eu objective of reducing ghg emissions by 80% to 95% by mid - century , compared to 1990 , as part of a global effort to limit average temperature increase to below 2°c . the eu emissions trading system will continue to be a central pillar of eu climate policy beyond 2020 . ### all sectors of the economy will need to contribute to reducing ghg emissions for the eu to deliver its fair share of global efforts . the eu needs to agree the next steps for its climate and energy framework beyond 2020 in order to prepare itself for international negotiations on a new legally binding agreement , but also to provide member states and industry with a clear framework to make the medium - term investments needed . hence the eu needs to consider policy options for delivering the reductions set out in the low - carbon economy roadmap for the period beyond 2020 . the 2050 energy roadmap and the white paper on transport need to be underpinned by strong policy frameworks . moreover , member states need to develop and put in place long - term , economically viable low - carbon development strategies aimed at achieving the eu objective of reducing ghg emissions by 80% to 95% by mid - century , compared to 1990 , as part of a global effort to limit average temperature increase to below 2°c .


### the union and member states will need to put in place the right conditions to ensure that environmental externalities are adequately addressed and that the right market signals are sent to the private sector , with due regard to any adverse social impacts . this will involve applying the polluter - pays principle more systematically , through phasing out environmentally harmful subsidies and shifting taxation away from labour towards pollution . as natural resources become increasingly scarce , the economic rent and profits associated with their ownership or exclusive use may increase . public intervention to ensure that such rents are not excessive and that externalities are taken into account will lead to more efficient use of these resources and will help to avoid market distortions , as well as generate public revenue . environment and climate priorities will be pursued in the framework of the european semester where these are relevant to the sustainable growth prospects of individual member states to which country - specific recommendations are addressed . other market - based instruments , such as payments for ecosystem services , should be used more extensively at eu and national level to incentivise private sector involvement and sustainable management of natural capital . ### the union and member states will need to put in place the right conditions to raise the status of nature and the community above the private accumulation of capital , as a guarantee of equality and social justice , placing the principles of economic democracy above the laws of the market , as well as providing the conditions to ensure that environmental externalities are adequately addressed and that the right signals of a regulated market are sent to the private sector , with due regard to any adverse social impacts . as natural resources become increasingly scarce , it is increasingly important that their ownership is in the public domain or is gradually made public in order to ensure universal access that respects the environment , which are features of a high - quality public service . public intervention will ensure that the rents associated with these services are not excessive , guaranteeing efficient and universally accessible use of these resources . environment and climate priorities will be pursued in the framework of the necessary sustainable growth of individual member states to which country - specific recommendations are addressed . other market regulation instruments should be used more extensively at eu and national level to incentivise public sector involvement and sustainable management of natural resources .


### biodiversity loss and the degradation of ecosystems in the union have important implications for the environment and are costly for society as a whole , particularly for economic actors in sectors that depend directly on ecosystem services . ### biodiversity loss and the degradation of ecosystems in the union have important implications for the environment and are costly for society as a whole .


### the main purpose of maritime spatial planning is to identify and manage spatial uses and conflicts in maritime areas . in order to achieve that purpose , member states need at least to ensure that the planning process or processes result in a comprehensive map identifying the different uses of maritime space , taking into consideration long term changes due to climate change . ### the main purpose of maritime spatial planning is to identify and manage spatial uses and conflicts in maritime areas . in order to effectively achieve that purpose , member states need at least to ensure that the planning process or processes have the aim to achieve a sustainable social , environmental and economic development and result in a comprehensive map identifying the different uses of maritime space , taking into consideration long term changes due to climate change .


### the commission may entrust , in part or in full , where duly justified by the special nature of the action and specific expertise of the union body the implementation tasks described in article 4 to competent union bodies . among such agencies are : ### the commission may entrust , in part or in full , where duly justified by the special nature of the action and specific expertise , mandate , operation and management capacity the implementation tasks described in article 4 to competent union bodies . among such bodies are :


### the commission shall adopt , a work programme pursuant to article 84 of the regulation no 966 / 2012 . that implementing act shall be adopted in accordance with the examination procedure referred to in point of article 20 of this regulation . ### the work programme pursuant to article 84 of the regulation no 966 / 2012 shall be also adopted by the commission . that implementing act shall be adopted in accordance with the examination procedure referred to in point of article 20 of this regulation . the commission shall adopt and maintain also a long term plan .


### at the request of the commission , the administrative board may decide , with the agreement of the member states concerned , to establish the regional centres necessary in order to carry out the agency ' s tasks in the most efficient and effective way . ### at the request of the commission , the administrative board may decide , with the agreement and cooperation of the member states concerned , to establish the regional centres necessary in order to carry out the agency ' s tasks in the most efficient and effective way , enhancing cooperation with existing regional and national networks already engaged in prevention measures .


### member states shall submit all existing and provisionally applied intergovernmental agreements between them and third countries in their entirety , including their annexes and other texts they refer to explicitly and all amendments thereto to the commission at the latest three months after the entry into force of this decision . the commission shall make the received documents accessible in electronic form to all other member states . existing or provisionally applied intergovernmental agreements which have already been communicated in accordance with regulation no 994 / 2010 to the commission at the date of entry into force of this decision , which are fulfilling the requirements of this paragraph , shall be considered as communicated for the purposes of this decision . ### member states could submit all existing and provisionally applied intergovernmental agreements between them and third countries in their entirety , including their annexes and other texts they refer to explicitly and all amendments thereto to the commission within a reasonable period of time . the commission shall make the received documents accessible in electronic form to all other member states . existing or provisionally applied intergovernmental agreements which have already been communicated in accordance with regulation no 994 / 2010 to the commission at the date of entry into force of this decision , which are fulfilling the requirements of this paragraph , shall be considered as communicated for the purposes of this decision .


### member states should already notify the intention to open negotiations to the commission with regard to new intergovernmental agreements or amendments to existing intergovernmental agreements . the commission should be kept informed regularly on the ongoing negotiations . it should have the right to participate as an observer in the negotiations . member states may also request the commission to assist them during their negotiations with third countries . ### member states should notify the intention to open negotiations to the commission with regard to new intergovernmental agreements or amendments to existing intergovernmental agreements within a reasonable period of time . the commission should be kept informed regularly on the ongoing negotiations . member states may also request the commission to assist them during their negotiations with third countries . however it is important not to jeopardise the ability of member states to negotiate the content of the agreements .


### the new information exchange mechanism should only cover intergovernmental agreements which are likley to have an impact on the internal market for energy or on the security of energy supply as these two issues are intrinsically linked . it should comprise in particular all intergovernmental agreements which have an impact on the supply of gas , oil or electricity through fixed infrastructure or which have an impact on the amount of energy imported into the union from third countries . ### the new information exchange mechanism should only cover intergovernmental agreements which are likely to have an impact on the internal market for energy or on the security of energy supply as these two issues are intrinsically linked . it should comprise in particular all intergovernmental agreements which have an impact on the supply of gas , oil or electricity through fixed infrastructure .