### the european data protection supervisor shall ensure that an audit of the agency ' s personal data processing activities is carried out in accordance with relevant international auditing standards at least every four years . a report of that audit shall be sent to the european parliament , the council , eu - lisa , the commission , the supervisory authorities and the national supervisory authorities . eu - lisa shall be given an opportunity to make comments before the report is adopted . ### the european data protection supervisor shall ensure that an audit of the agency ' s personal data processing activities is carried out in accordance with relevant international auditing standards at least every three years . a report of that audit shall be sent to the european parliament , the council , eu - lisa , the commission , the supervisory authorities and the national supervisory authorities . eu - lisa shall be given an opportunity to make comments before the report is adopted .


### coordinated supervision should be ensured in accordance with article 62 of [ new data protection regulation for union institutions and bodies ] . ### coordinated supervision shall be ensured in accordance with article 62 of [ new data protection regulation for union institutions and bodies ] .


### logs and documentation shall be used only for monitoring the lawfulness of data processing and for ensuring data integrity and security . only logs containing non - personal data may be used for the monitoring and evaluation referred to in article 34 . those logs shall be protected by appropriate measures against unauthorised access and deleted after one year , if they are no longer required for monitoring procedures which have already begun . ### logs and documentation shall be used only for monitoring the lawfulness of data processing and for ensuring data integrity and security . only logs containing non - personal data may be used for the monitoring and evaluation referred to in article 34 . those logs shall be protected by appropriate measures against unauthorised access and deleted after three years , if they are no longer required for monitoring procedures which have already begun .


### the duly authorised staff of eu - lisa , the competent authorities , and the commission shall have access to the data processed within the ecris - tcn system solely for the purposes of reporting and providing statistics without allowing for individual identification . ### the duly authorised staff of eu - lisa and&#160 ; the competent authorities shall have access to the data processed within the ecris - tcn system solely for the purposes of reporting and providing statistics without allowing for individual identification .


### the definitions based on those used in the unesco convention on the means of prohibiting and preventing the illicit import , export and transfer of ownership of cultural property signed in paris on 14 november 1970 and the unidroit convention on stolen or illegally exported cultural objects signed in rome on 24 june 1995 , to which a significant number of member states are a party , should be used in the regulation , considering the familiarity of many third countries and most member states with their provisions . ### the definitions based on those used in the 1954 hague convention for the protection of cultural property in the event of armed conflict , the unesco convention on the means of prohibiting and preventing the illicit import , export and transfer of ownership of cultural property signed in paris on 14 november 1970 and the unidroit convention on stolen or illegally exported cultural objects signed in rome on 24 june 1995 , to which a significant number of member states are a party , should be used in the regulation , considering the familiarity of many third countries and most member states with their provisions .


### in order not to impede trade with goods across the external border disproportionately , this regulation should only apply to goods meeting a certain age limit . for that purpose , it seems appropriate to set a 250 year minimum age threshold for all categories of cultural goods . that minimum age threshold will ensure that the measures provided for in this regulation focus on cultural goods most likely to be targeted by looters in conflict areas , without excluding other goods the control of which is necessary for ensuring protection of cultural heritage . ### in order not to impede trade in goods across the union’s external borders disproportionately , this regulation should only apply to goods meeting a certain age and value limit . for that purpose , it seems appropriate to set a 100 year minimum age threshold for the most vulnerable categories of cultural goods , in line with the provisions of the 1954 hague convention , the 1970 unesco convention and of the 1995 unidroit convention . that minimum age threshold will ensure that the measures provided for in this regulation focus on cultural goods most likely to be targeted by looters in conflict areas , without excluding other goods the control of which is necessary for ensuring protection of cultural heritage .


### this regulation sets out the conditions and procedure for the entry of cultural goods into the customs territory of the union . ### this regulation sets out the conditions and procedure for the import of cultural goods into the customs territory of the union .


### archaeological objects more than 100 years old which are the products of : –excavations and finds on land or under water –archaeological sites –archaeological collections 2 . elements forming an integral part of artistic , historical or religious monuments which have been dismembered , of an age exceeding 100 years 3 . pictures and paintings , other than those included in categories 4 or 5 , executed entirely by hand in any medium and on any material 4 . watercolours , gouaches and pastels executed entirely by hand on any material 5 . mosaics in any material executed entirely by hand , other than those falling in categories 1 or 2 , and drawings in any medium executed entirely by hand on any material 6 . original engravings , prints , serigraphs and lithographs with their respective plates and original posters 7 . original sculptures or statuary and copies produced by the same process as the original , other than those in category 1 8 . photographs , films and negatives thereof 9 . incunabula and manuscripts , including maps and musical scores , singly or in collections 10 . books more than 100 years old , singly or in collections 11 . printed maps more than 100 years old 12 . collections and specimens from zoological , botanical , mineralogical or anatomical collections ; collections of historical , paleontological , ethnographic or numismatic interest 13 . any other antique items not included in categories a . 1 to a . 12 more than 100 years old ### 9705 00 00 9706 00 00 9705 00 00 9706 00 00 9701 9701 6914 9701 chapter 49 9702 00 00 8442 50 99 9703 00 00 3704 3705 3706 4911 91 80 9702 00 00 9706 00 00 4901 10 00 4901 99 00 4904 00 00 4905 91 00 4905 99 00 4906 00 00 9705 00 00 9706 00 00 9706 00 00 9705 00 00 9705 00 00 97060000


### in order to ensure that applicants are aware of the consequences of absconding , member states should inform applicants in a uniform manner , as soon as possible and at the latest when they lodge their application , of all the obligations with which applicants must comply relating to reception conditions , including the circumstances under which the granting of material reception conditions may be restricted and of any benefits . ### in order to ensure that applicants are aware of the consequences of absconding , member states should inform applicants in a uniform manner , as soon as possible and at the latest when they make their application , of all the rights , entitlements and obligations relating to reception conditions , including the circumstances under which the granting of material reception conditions may be restricted and of any benefits and legal aid , special needs , redress and right of appeal against detention or decisions relating to the replacement , reduction or withdrawal of reception conditions and information on the relevant asylum procedure .


### harmonised eu rules on the documents to be issued to applicants make it more difficult for applicants to move in an unauthorised manner within the union . it needs to be clarified that member states should only provide applicants with a travel document when serious humanitarian or other imperative reasons arise . the validity of travel documents should also be limited to the purpose and duration needed for the reason for which they are issued . serious humanitarian reasons could for instance be considered when an applicant needs to travel to another state for medical treatment or to visit relatives in particular cases , such as for visits to close relatives who are seriously ill , or to attend marriages or funerals of close relatives . other imperative reasons could include situations where applicants who have been granted access to the labour market are required to perform essential travel for work purposes , where applicants are required to travel as part of study curricula or where minors are travelling with foster families . ### harmonised union rules on the documents to be issued to applicants make it more difficult for applicants to move in an unauthorised manner within the union . it needs to be clarified that member states should provide applicants with a travel document when serious humanitarian or other reasons arise . the validity of travel documents should cover at least the purpose and duration needed for the reason for which they are issued . serious humanitarian reasons could for instance be considered when an applicant needs to travel to another state for medical treatment or to visit relatives in particular cases , such as for visits to close relatives who are seriously ill , or to attend marriages or funerals of close relatives . other reasons could include situations where applicants who have been granted access to the labour market are required to perform essential travel for work purposes , where applicants are required to travel as part of study curricula or where minors are travelling with foster families .


### where there are reasons for considering that there is a risk that an applicant may abscond , member states should require applicants to report to the competent authorities as frequently as necessary in order to monitor that the applicant does not abscond . to deter applicants from further absconding , member states should also be able to grant material reception conditions , where the applicant is entitled to such material reception conditions , only in kind . ### where there are specific and objective reasons for considering that there is a serious and imminent risk that an applicant may abscond , member states may , where necessary , proportionate and duly justified after an individualised assessment carried out by a judicial authority , and after consulting the applicant concerned , require applicants to report to the competent authorities at a reasonable frequency and time . member states should also be able to grant material reception conditions , where the applicant is entitled to such material reception conditions , only in kind , where , following an individual assessment and a decision by a judicial authority , there are duly justified reasons for considering that there is a risk that an applicant may abscond . applicants should have a right of appeal against decisions imposing reporting duties or providing material reception conditions only in kind and should be duly informed of this right .


### all decisions restricting an applicant ' s freedom of movement need to be based on the individual behaviour and particular situation of the person concerned , taking into account any special reception needs of applicants and the principle of proportionality . applicants must be duly informed of such decisions and of the consequences of non - compliance . ### all decisions restricting an applicant ' s freedom of movement need to be adopted only as a measure of last resort and need to be based on the decision of a judicial authority , following an individual assessment of the particular situation of the person concerned , taking into account any special reception needs of applicants and the principles of necessity and proportionality . applicants must be duly informed of such decisions , of the consequences of non - compliance and of their right to appeal against these decisions .


### the detention of applicants should be applied in accordance with the underlying principle that a person should not be held in detention for the sole reason that he or she is seeking international protection , particularly in accordance with the international legal obligations of the member states and with article 31 of the geneva convention . applicants may be detained only under the very clearly defined exceptional circumstances laid down in this directive and subject to the principle of necessity and proportionality with regard to both the manner and the purpose of such detention . detention of applicants pursuant to this directive should only be ordered in writing by judicial or administrative authorities stating the reasons on which it is based , including in the cases where the person is already detained when making the application for international protection . where an applicant is held in detention he or she should have effective access to the necessary procedural guarantees , such as judicial remedy before a national judicial authority . ### the detention of applicants should be applied in accordance with the underlying principle that a person should not be held in detention for the sole reason that he or she is seeking international protection , particularly in accordance with the international legal obligations of the member states and with article 31 of the geneva convention . applicants may be detained only under the very clearly defined exceptional circumstances laid down in this directive and subject to the principle of necessity and proportionality with regard to both the manner and the purpose of such detention . detention of applicants pursuant to this directive should only be ordered in writing by judicial authorities stating the individual reasons on which it is based , including in the cases where the person is already detained when making the application for international protection . a justification of the reasons why alternatives to detention were not applied in the individual case has to be provided in writing by the judicial authority . where an applicant is held in detention he or she should have effective access to the necessary procedural guarantees , such as judicial remedy before a national judicial authority .


### member states should ensure that applicants receive the necessary health care which should include , at least , emergency care and essential treatment of illnesses , including of serious mental disorders . to respond to public health concerns with regard to disease prevention and safeguard the health of individual applicants , applicants ' access to health care should also include preventive medical treatment , such as vaccinations . member states may require medical screening for applicants on public health grounds . the results of medical screening should not influence the assessment of applications for international protection , which should always be carried out objectively , impartially and on an individual basis in line with regulation no xxx / xxx [ procedures regulation ] . ### member states should ensure that applicants receive the necessary health care which should include , at least , free emergency and primary care and essential treatment of illnesses , including of serious mental disorders and access to sexual and reproductive healthcare . to respond to public health concerns with regard to disease prevention and safeguard the health of individual applicants , applicants ' access to health care should also include preventive medical treatment , such as vaccinations and secondary care . member states may require medical screening for applicants on public health grounds . the results of medical screening should not influence the assessment of applications for international protection , which should always be carried out objectively , impartially and on an individual basis in line with regulation no xxx / xxx [ procedures regulation ] .


### to ensure that the material reception conditions provided to applicants comply with the principles set out in this directive , it is necessary to further clarify the nature of those conditions , including not only housing , food and clothing but also essential non - food items such as sanitary items . it is also necessary that member states determine the level of material reception conditions provided in the form of financial allowances or vouchers on the basis of relevant references to ensure adequate standards of living for nationals , such as minimum income benefits , minimum wages , minimum pensions , unemployment benefits and social assistance benefits . that does not mean that the amount granted should be the same as for nationals . member states may grant less favourable treatment to applicants than to nationals as specified in this directive . ### to ensure that the material reception conditions provided to applicants comply with the principles set out in this directive , it is necessary to further clarify the nature of those conditions , including not only housing , food and clothing but also essential non - food items such as sanitary items , medical devices or education material . it is also necessary that member states determine the level of material reception conditions provided in the form of financial allowances or vouchers on the basis of relevant references to ensure adequate standards of living for nationals , such as minimum income benefits , minimum wages , minimum pensions , unemployment benefits and social assistance benefits . that does not mean that the amount granted should be the same as for nationals . member states may grant less favourable treatment to applicants than to nationals as specified in this directive .


### in order to restrict the possibility of abuse of the reception system , member states should be able to provide material reception conditions only to the extent applicants do not have sufficient means to provide for themselves . when assessing the resources of an applicant and requiring an applicant to cover or contribute to the material reception conditions , member states should observe the principle of proportionality and take into account the individual circumstances of the applicant and the need to respect his or her dignity or personal integrity , including the applicant ' s special reception needs . applicants should not be required to cover or contribute to the costs of their necessary health care . the possibility of abuse of the reception system should also be restricted by specifying the circumstances in which accommodation , food , clothing and other essential non - food items provided in the form of financial allowances or vouchers may be replaced with reception conditions provided in kind and the circumstances in which the daily allowance may be reduced or withdrawn while at the same time ensuring a dignified standard of living for all applicants . ### member states should be able to provide material reception conditions only to the extent applicants do not have sufficient means to provide for themselves . when assessing the resources of an applicant and requiring an applicant to cover or contribute to the material reception conditions , member states should observe the principle of proportionality and take into account the individual circumstances of the applicant and the need to respect his or her dignity or personal integrity , including the applicant ' s special reception needs . applicants should not be required to cover or contribute to the costs of their necessary health care . the possibility of abuse of the reception system should also be restricted by specifying the circumstances in which accommodation , food , clothing and other essential non - food items provided in the form of financial allowances or vouchers may be replaced with reception conditions provided in kind and the circumstances in which the daily allowance may be reduced or withdrawn while at the same time ensuring a dignified standard of living for all applicants .


### ‘ material reception conditions’ : means the reception conditions that include housing , food , clothing and other essential non - food items matching the needs of the applicants in their specific reception conditions , such as sanitary items , provided in kind , or as financial allowances or in vouchers , or a combination of the three , and a daily expenses allowance ; ### ‘ material reception conditions’ : means the reception conditions that include housing , food , clothing and other essential non - food items matching the needs of the applicants in their specific reception conditions , such as sanitary items , medical devices or education material , provided in kind , or as financial allowances or in vouchers , or a combination of the three , and a daily expenses allowance ;


### ‘ risk of absconding’ : means the existence of reasons in an individual case , which are based on objective criteria defined by national law , to believe that an applicant may abscond ; ### ‘ risk of absconding’ : means the proven existence of reasons in an individual case , which are based on specific and objective criteria strictly defined by national law , in line with guidelines set up by the european union agency for fundamental rights , to believe that an applicant may abscond ;


### member states shall ensure that the information referred to in paragraph 1 is in writing using a standard template which shall be developed by the european union agency for asylum and in a language that the applicant understands or is reasonably supposed to understand . where necessary , this information shall also be supplied orally and adapted to the needs of minors . ### member states shall ensure that the information referred to in paragraph 1 is in writing using a standard template which shall be developed by the european union agency for asylum and shall visibly display relevant information in relation to the personal circumstances that may result in special reception needs or needs of special procedural guarantees as listed in this directive and the asylum procedures regulation , and in a language that the applicant understands or is reasonably supposed to understand . where necessary , this information shall also be supplied orally and adapted to the needs of minors .


### member states shall ensure that the information referred to in paragraph 1 is in writing using a standard template which shall be developed by the european union agency for asylum and in a language that the applicant understands or is reasonably supposed to understand . where necessary , this information shall also be supplied orally and adapted to the needs of minors . ### member states shall ensure that the information referred to in paragraph 1 is in writing using a standard template which shall be developed by the european union agency for asylum and by the european union agency for fundamental rights and in a language that the applicant understands or is reasonably supposed to understand . this information shall also be supplied orally and adapted to the needs of children or persons with special reception needs .


### member states shall provide applicants with a travel document only when serious humanitarian or other imperative reasons arise that require their presence in another state . the validity of the travel document shall be limited to the purpose and duration needed for the reason for which it is issued . ### member states shall provide applicants with a travel document when serious humanitarian or other reasons arise that require their presence in another state . the validity of the travel document shall cover at least the purpose and duration needed for the reason for which it is issued .


### where there are reasons for considering that there is a risk that an applicant may abscond , member states shall , where necessary , require the applicant to report to the competent authorities , or to appear before them in person , either without delay or at a specified time as frequently as necessary to effectively prevent the applicant from absconding . ### where there are specific and objective reasons for considering that there is a serious and imminent risk that an applicant may abscond , member states may , where necessary , proportionate and duly justified after an individualised assessment carried out by a judicial authority , and after consulting with the applicant , require the applicant to report to the competent authorities , electronically or by telephone or to appear before them in person , at a reasonable frequency and time . these measures shall be necessary , proportionate and shall not be so extensive or invasive as to restrict the applicant ' s freedom of movement or right to privacy and family life .


### member states shall require applicants to inform the competent authorities of their current place of residence or address or a telephone number where they may be reached and notify any change of telephone number or address to such authorities as soon as possible . ### member states shall require applicants to inform the competent authorities of their current place of residence or address or a telephone number or electronic mail address where they may be reached and notify any change of telephone number or electronic mail or address to such authorities as soon as possible .


### member states may also provide that free legal assistance and representation are granted : ### the provision of free legal assistance and representation in the appeal procedure may be excluded only where :


### only to those who lack sufficient resources ; and / or ### the applicant has sufficient resources ;


### only through the services provided by legal advisers or other counsellors specifically designated by national law to assist and represent applicants . ### the appeal is at a second level of appeal or higher under national law as provided for under national law , including re - hearings or reviews of appeal , and that second level of appeal is considered to have no tangible prospect of success .


### member states may demand to be reimbursed wholly or partially for any costs granted if and when the applicant’s financial situation has improved considerably or if the decision to grant such costs was taken on the basis of false information supplied by the applicant . ### member states may request total or partial reimbursement of any costs incurred where the decision to provide free legal assistance and representation was taken on the basis of false information supplied by the applicant .


### procedures for access to legal assistance and representation shall be laid down in national law . ### member states shall lay down specific procedural rules concerning the modalities for filing and processing requests for the provision of free legal assistance and representation or they shall apply the existing rules for domestic claims of a similar nature , provided that those rules do not render access to free legal assistance and representation impossible or excessively difficult .


### member states shall grant to minor children of applicants and to applicants who are minors access to the education system under similar conditions as their own nationals for so long as an expulsion measure against them or their parents is not actually enforced . such education may be provided in accommodation centres . ### member states shall grant to minor children of applicants and to applicants who are minors access to the education system under the same conditions as their own nationals for the entire duration of their presence in the territory of the member state . such education may be provided in accommodation centres , as a temporary measure until access to national education systems is ensured .


### persons providing material reception conditions , including those working in accommodation centres , shall be adequately trained and shall be bound by the confidentiality rules provided for in national law in relation to any information they obtain in the course of their work . ### persons providing material reception conditions , including health care and education , and those working in accommodation centres , shall be adequately trained and shall be bound by the confidentiality rules provided for in national law in relation to any information they obtain in the course of their work .


### such different conditions shall in any circumstances ensure access to health care in accordance with article 18 and a dignified standard of living for all applicants . ### such different conditions shall in any circumstances ensure free access to primary and secondary health care , including sexual and reproductive health care , in accordance with article 18 and an adequate standard of living for all applicants .


### with regard to applicants who are required to be present on their territory in accordance with regulation no xxx / xxx [ dublin regulation ] , member states may , in the situations described in paragraph 2 : ### with regard to applicants , member states may , in the situations described in paragraph 2 , and on the basis of a decision of judicial authorities :


### reduce or , in exceptional and duly justified cases , withdraw the daily allowances . ### reduce or , in exceptional and duly justified cases , withdraw the daily expenses allowances .


### decisions for replacement , reduction or withdrawal of material reception conditions shall be taken objectively and impartially on the merits of the individual case and reasons shall be given . decisions shall be based on the particular situation of the person concerned , especially with regard to applicants with special reception needs , taking into account the principle of proportionality . member states shall under all circumstances ensure access to health care in accordance with article 18 and shall ensure a dignified standard of living for all applicants . ### decisions for replacement , reduction or withdrawal of material reception conditions shall be taken objectively and impartially on the merits of the individual case and reasons shall be given . decisions shall be based on the particular situation of the person concerned , taking into account the principle of proportionality and cannot be applied in relation to applicants with special reception needs . member states shall under all circumstances ensure access to health care in accordance with article 18 and shall ensure a dignified standard of living for all applicants .


### member states shall take into account the specific situation of applicants with special reception needs in the national law implementing this directive . ### member states shall ensure the applicant ' s right to be heard in relation to their specific reception needs and shall take into account the specific situation of applicants with special reception needs in the national law implementing this directive .


### are trained and continues to be trained to detect first signs that an applicant requires special receptions conditions and to address those needs when identified ; ### are trained and continues to be trained to proactively detect first signs that an applicant requires special receptions conditions and to address those needs when identified ;


### include information concerning the applicant ' s special reception needs in the applicant ' s file , together with the indication of the signs referred to in point as well as recommendations as to the type of support that may be needed by the applicant ; ### include information concerning the applicant ' s special reception needs in the applicant ' s file , together with the indication of the signs referred to in point and the applicant ' s submissions referred to in point as well as recommendations as to the type of support that may be needed by the applicant ;


### take into account the result of that examination when deciding on the type of special reception support which may be provided to the applicant . ### take into account the result of that examination , including the applicant ' s considerations on the need to benefit from special reception support , when deciding on the type of special reception support which may be provided to the applicant . the decision on the provision of special reception support shall be duly justified .


### the best interests of the child shall be a primary consideration for member states when implementing the provisions of this directive that involve minors . member states shall ensure a standard of living adequate for the minor ' s physical , mental , spiritual , moral and social development . ### the best interests of the child shall be a primary consideration for member states when implementing the provisions of this directive that may affect minors . member states shall ensure a standard of living adequate for the minor ' s physical , mental , spiritual , moral and social development .


### in cases of an appeal or a review before a judicial authority referred to in paragraph 1 , member states shall ensure that free legal assistance and representation is made available on request in so far as such aid is necessary to ensure effective access to justice . this shall include , at least , the preparation of the required procedural documents and participation in the hearing before the judicial authorities on behalf of the applicant . ### in cases of an appeal or a review before a judicial authority referred to in paragraph 1 , in order to ensure effective access to justice , member states shall ensure that free legal assistance and representation is made available on request . this shall include , at least , the preparation of the required procedural documents , the preparation of the appeal and participation in the hearing before the judicial authorities on behalf of the applicant . free legal assistance and representation shall be provided by legal advisers or other counsellors permitted under national law to assist or represent the applicants or non - governmental organisations accredited under national law to provide advisory services or representation .


### member states may provide that free legal assistance and representation not be made available if the appeal or review is considered by a competent authority to have no tangible prospect of success . in such a case , member states shall ensure that legal assistance and representation is not arbitrarily restricted and that the applicant’s effective access to justice is not hindered . ### where a decision not to grant free legal assistance and representation is taken by an authority which is not a court or tribunal on the ground that the appeal is considered as having no tangible prospect of success , the applicant shall have the right to an effective remedy before a court or tribunal against that decision , and for that purpose he or she shall be entitled to request free legal assistance and representation .


### impose monetary and / or time limits on the provision of free legal assistance and representation , provided that such limits do not arbitrarily restrict access to legal assistance and representation ; ### impose monetary limits or time limits on the provision of free legal assistance and representation , provided that such limits do not arbitrarily restrict access to free legal assistance and representation or hinder the applicant ' s effective access to justice ;


### provide that , as regards fees and other costs , the treatment of applicants shall not be more favorable than the treatment generally accorded to their nationals in matters pertaining to legal assistance . ### provide that , as regards fees and other costs , the treatment of applicants shall not be less favourable than the treatment generally given to their nationals in matters pertaining to legal assistance .


### having regard to the treaty on the functioning of the european union , and in particular articles 16 , 33 , 43 , 50 , 53 , 62 , 91 , 100 , 103 , 109 , 114 , 168 , 169 , 192 , 207 and 325 thereof and to the treaty establishing the european atomic energy community , and in particular article 31 thereof , ### having regard to the treaty on the functioning of the european union , and in particular articles 16 , 33 , 43 , 50 , 53 , 62 , 91 , 100 , 103 , 109 , 114 , 153 , 157 , 168 , 169 , 192 , 207 and 325thereof and to the treaty establishing the european atomic energy community , and in particular article 31 thereof ,


### persons who work for an organisation or are in contact with it in the context of their work - related activities are often the first to know about threats or harm to the public interest which arise in this context . by ' blowing the whistle ' they play a key role in exposing and preventing breaches of the law and in safeguarding the welfare of society . however , potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation . ### persons who work for an organisation or are in contact with it in the context of their work - related activities are often the first to know about threats or harm to the public interest which arise in this context . the purpose of this directive is to create a climate of trust that enables whistleblowers to report observed or suspected breaches of law , as well as threats to the public interest . by ' blowing the whistle ' they play a key role in exposing and preventing breaches of the law and in safeguarding the welfare of society . however , potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation .


### in certain policy areas , breaches of union law may cause serious harm to the public interest , in the sense of creating significant risks for the welfare of society . where weaknesses of enforcement have been identified in those areas , and whistleblowers are in a privileged position to disclose breaches , it is necessary to enhance enforcement by ensuring effective protection of whistleblowers from retaliation and introducing effective reporting channels . ### in certain policy areas , breaches of union law may cause serious harm to the public interest , in the sense of creating significant risks for the welfare of society . where weaknesses of enforcement have been identified in those areas , and whistleblowers are in a privileged position to disclose breaches , it is necessary to enhance enforcement by ensuring effective protection of whistleblowers from retaliation and to ensure that there are effective reporting channels .


### effective enforcement of union law requires that protection is granted to the broadest possible range of categories of persons , who , irrespective of whether they are eu citizens or third - country nationals , by virtue of work - related activities , have privileged access to information about breaches that would be in the public’s interest to report and who may suffer retaliation if they report them . member states should ensure that the need for protection is determined by reference to all the relevant circumstances and not merely by reference to the nature of the relationship , so as to cover the whole range of persons connected in a broad sense to the organisation where the breach has occurred . ### effective enforcement of union law requires that protection is granted to the broadest possible range of categories of persons , who , irrespective of whether they are eu citizens or third - country nationals , by virtue of work - related activities , have privileged access to information about breaches that would be in the public’s interest to report and who may suffer retaliation if they report them . member states should ensure that the need for protection is determined by reference to all the relevant circumstances and not merely by reference to the nature of the relationship , so as to cover all persons connected to the report . .


### provided the confidentiality of the identity of the reporting person is ensured , it is up to each individual private and public legal entity to define the kind of reporting channels to set up , such as in person , by post , by physical complaint box , by telephone hotline or through an online platform . however , reporting channels should not be limited to those amongst the tools , such as in - person reporting and complaint box , which do not guarantee confidentiality of the identity of the reporting person . ### provided the anonymity or confidentiality of the identity of the reporting person is ensured , it is up to each individual private and public legal entity to define the kind of reporting channels to set up , such as in person , by post , by physical complaint box , by telephone hotline or through an online platform . however , reporting channels should not be limited to those amongst the tools , such as in - person reporting and complaint box , which do not guarantee anonymity nor confidentiality of the identity of the reporting person .


### third parties may also be authorised to receive reports on behalf of private and public entities , provided they offer appropriate guarantees of respect for independence , confidentiality , data protection and secrecy . these can be external reporting platform providers , external counsel or auditors or trade union representatives . ### third parties may also be authorised to receive reports on behalf of private and public entities , provided they offer appropriate guarantees of respect for independence , confidentiality , the possibility for anonymity data protection and secrecy . these can be external reporting platform providers , external counsel or auditors or trade union representatives .


### internal reporting procedures should enable private legal entities to receive and investigate in full confidentiality reports by the employees of the entity and of its subsidiaries or affiliates , but also , to any extent possible , by any of the group’s agents and suppliers and by any person who acquires information through his / her work - related activities with the entity and the group . ### internal reporting procedures should enable private legal entities to receive and investigate in full confidentiality and with respect of anonymity if appropriate reports by the employees of the entity and of its subsidiaries or affiliates , but also , to any extent possible , by any of the group’s agents and suppliers and by any person who acquires information through his / her work - related activities with the entity and the group .


### persons who are considering reporting breaches of union law should be able to make an informed decision on whether , how and when to report . private and public entities having in place internal reporting procedures shall provide information on these procedures as well as on procedures to report externally to relevant competent authorities . such information must be easily understandable and easily accessible , including , to any extent possible , also to other persons , beyond employees , who come in contact with the entity through their work - related activities , such as service - providers , distributors , suppliers and business partners . for instance , such information may be posted at a visible location accessible to all these persons and to the web of the entity and may also be included in courses and trainings on ethics and integrity . ### persons who are considering reporting breaches of union law should be able to make an informed decision on whether , how and when to report . private and public entities having in place internal reporting procedures shall provide information on these procedures as well as on procedures to report externally to relevant competent authorities . they should also provide information on rights guaranteed to whistleblowers , particularly their right to disclosure guaranteed by this directive , and their right to turn to civil society organisations involved in whistleblower protection to this end , in particular those who provide strategic and legal advice to whistleblowers . such information must be easily understandable and easily accessible , including , to any extent possible , also to other persons , beyond employees , who come in contact with the entity through their work - related activities , such as service - providers , distributors , suppliers and business partners . for instance , such information may be posted at a visible location accessible to all these persons and to the web of the entity and may also be included in courses and trainings on ethics and integrity


### reporting persons should be protected against any form of retaliation , whether direct or indirect , taken by their employer or customer / recipient of services and by persons working for or acting on behalf of the latter , including co - workers and managers in the same organisation or in other organisations with which the reporting person is in contact in the context of his / her work - related activities , where retaliation is recommended or tolerated by the concerned person . protection should be provided against retaliatory measures taken vis - à - vis the reporting person him / herself but also those that may be taken vis - à - vis the legal entity he / she represents , such as denial of provision of services , blacklisting or business boycotting . indirect retaliation also includes actions taken against relatives of the reporting person who are also in a work - related connection with the latter’s employer or customer / recipient of services and workers’ representatives who have provided support to the reporting person . ### reporting persons should be protected against any form of retaliation , whether direct or indirect , taken by their employer or customer / recipient of services and by persons working for or acting on behalf of the latter , including co - workers and managers in the same organisation or in other organisations with which the reporting person is in contact in the context of his / her work - related activities , where retaliation is recommended or tolerated by the concerned person . protection should be provided against retaliatory measures taken vis - à - vis the reporting person him / herself but also those that may be taken vis - à - vis the legal entity he / she represents , such as denial of provision of services , blacklisting or business boycotting . protection against retaliation should also be granted to natural or legal persons closely linked to the reporting person , irrespective of the nature of the activities , and whether they are paid or not . indirect retaliation also includes actions taken against relatives of the reporting person who are also in a work - related connection with the latter’s employer or customer / recipient of services and workers’ representatives who have provided support to the reporting person .


### potential whistleblowers who are not sure about how to report or whether they will be protected in the end may be discouraged from reporting . member states should ensure that relevant information is provided in a user - friendly way and is easily accessible to the general public . individual , impartial and confidential advice , free of charge , should be available on , for example , whether the information in question is covered by the applicable rules on whistleblower protection , which reporting channel may best be used and which alternative procedures are available in case the information is not covered by the applicable rules . access to such advice can help ensure that reports are made through the appropriate channels , in a responsible manner and that breaches and wrongdoings are detected in a timely manner or even prevented . ### potential whistleblowers who are not sure about how to report or whether they will be protected in the end may be discouraged from reporting . member states should ensure that relevant information is provided in a user - friendly way and is easily accessible to the general public and support the work of civil society organisations providing this information . individual , impartial and confidential advice , free of charge , should be available on , for example , whether the information in question is covered by the applicable rules on whistleblower protection , which reporting channel may best be used and which alternative procedures are available in case the information is not covered by the applicable rules . access to such advice can help ensure that reports are made through the appropriate channels , in a responsible manner and that breaches and wrongdoings are detected in a timely manner or even prevented .


### diligent follow up to the report by the designated person or department ; ### diligent follow up to the report by the designated person or department and appropriate and timely action if needed ;


### a reasonable timeframe , not exceeding three months following the report , to provide feedback to the reporting person about the follow - up to the report ; ### a reasonable timeframe , not exceeding 30 days or three months in duly justified cases following the report with an acknowledgement of the receipt of report within 30 days , to provide feedback to the reporting person about the follow - up to the report ;


### physical meetings with the person or department designated to receive reports . ### physical meetings with the person or department designated to receive reports accompanied , if the reporting person requests it , by a union representative and / or by a representative of civil society and / or his / her legal representative .


### physical meeting with dedicated staff members of the competent authority . ### physical meeting with dedicated staff members of the competent authority accompanied , if the reporting person requests it , by a union representative and / or by a representative of civil society and / or his / her legal representative .


### he or she could not reasonably be expected to use internal and / or external reporting channels due to imminent or manifest danger for the public interest , or to the particular circumstances of the case , or where there is a risk of irreversible damage . ### he or she could not reasonably be expected to use internal and / or external reporting channels , due , for instance , to imminent or manifest danger for the public interest , or to the particular circumstances of the case , or where there is a risk of irreversible damage .


### voluntary activities constitute a rich experience in a non - formal and informal learning context which enhances young people ' s personal , socio - educational and professional development , active citizenship and employability . voluntary activities should not have an adverse effect on potential or existing paid employment , nor should they be seen as a substitute for it . in order to ensure continuity with respect to the volunteering activities that are supported at union level , the volunteering activities under the european voluntary service that fall within the geographical scope of the european solidarity corps should be supported by the latter in the form of cross - border volunteering placements . the other volunteering activities under the european voluntary service that do not fall under the geographical scope of the european solidarity corps should continue to be supported under the programme established by regulation no 1288 / 2013 of the european parliament and of the council establishing ' erasmus + ' : the union programme for education , training , youth and sport20 . with respect to the interpretation of related legislation at union level , both the cross - border volunteering placements under the european solidarity corps and the volunteering activities that continue to be supported under regulation no 1288 / 2013 should be considered equivalent to those carried out under the european voluntary service . __________________ 20 regulation no 1288 / 2013 of the european parliament and of the council of 11 december 2013 establishing ' erasmus + ' : the union programme for education , training , youth and sport and repealing decisions no 1719 / 2006 / ec , no 1720 / 2006 / ec and no 1298 / 2008 / ec , oj l 347 , 20 . 12 . 2013 , p . 50 . ### voluntary activities constitute a rich experience in a non - formal and informal learning context which enhances young people ' s personal , socio - educational and professional development , active citizenship and employability . however , given the cross - sectorial nature of solidarity - related activities , the different status of entities and organisations potentially involved into these activities , as well as the socio - economic significance of the solidarity sector in the eu , provisions should be taken in this regulation to ensure that voluntary activities do not have an adverse effect on potential or existing paid employment , nor should they be seen or effectively deployed as a substitute for it . for this reason , solidarity placements in the form of volunteering under this regulation should be offered exclusively by public authorities or by participating organisations in the non - profit and social economy sectors . in order to ensure continuity with respect to the volunteering activities that are supported at union level , the volunteering activities under the european voluntary service that fall within the geographical scope of the european solidarity corps should be supported by the latter in the form of cross - border volunteering placements . the other volunteering activities under the european voluntary service that do not fall under the geographical scope of the european solidarity corps should continue to be supported under the programme established by regulation no 1288 / 2013 of the european parliament and of the council establishing ' erasmus + ' : the union programme for education , training , youth and sport20 . with respect to the interpretation of related legislation at union level , both the cross - border volunteering placements under the european solidarity corps and the volunteering activities that continue to be supported under regulation no 1288 / 2013 should be considered equivalent to those carried out under the european voluntary service . __________________ 20 regulation no 1288 / 2013 of the european parliament and of the council of 11 december 2013 establishing ' erasmus + ' : the union programme for education , training , youth and sport and repealing decisions no 1719 / 2006 / ec , no 1720 / 2006 / ec and no 1298 / 2008 / ec , oj l 347 , 20 . 12 . 2013 , p . 50 .


### traineeships and jobs in solidarity - related areas can offer additional opportunities for young people to make a start on the labour market while contributing to addressing key societal challenges . this can help foster the employability and productivity of young people while easing their transition from education to employment , which is key to enhancing their chances on the labour market . the traineeship placements offered under the european solidarity corps should be remunerated by the participating organisation and follow the quality principles outlined in the council recommendation on establishing a quality framework for traineeships of 10 march 201421 . the traineeships and jobs offered should constitute a stepping stone for young people to enter the labour market and should therefore be accompanied by adequate post - placement support . the traineeship and job placements should be facilitated by relevant labour market actors , in particular public and private employment services , social partners and chambers of commerce . as participating organisations , they should be able to apply for funding via the competent implementing structure of the european solidarity corps in view of intermediating between the young participants and employers offering traineeship and job placements in solidarity sectors . __________________ 21 council recommendation of 10 march 2014 on a quality framework for traineeships , oj c 88 , 27 . 3 . 2014 , p . 1 . ### the european solidarity corps will also provide for a framework for traineeships and start - up employment initiatives launched by young people in solidarity - related areas , which should be clearly separated from voluntary activities , both from a financial and organisational point of view . besides , remunerated traineeships and start - up employment initiatives launched by young people can represent an incentive for young people with fewer opportunities to participate in solidarity - related activities that they may not be able to afford otherwise . the traineeship placements can ease the transition of young people from education to employment , which is key to achieve their sustainable integration into the labour market . the traineeship placements offered under the european solidarity corps should always be remunerated by the participating organisation and should follow the quality principles outlined in the council recommendation on establishing a quality framework for traineeships of 10 march 201421 , the traineeship placements should be based on a written agreement concluded at the beginning of the traineeship between the trainee and the participating organisation , which should indicate the educational and training objectives , the working conditions , the remuneration and the rights and obligations of the parties under applicable national law and / or applicable collective agreements of the participating country where the traineeship takes place , as well as the duration of the traineeship . traineeship placements offered should constitute a steppingstone for young people to enter the labour market and should not substitute jobs . traineeship placements should be temporary and should have a reasonable duration , as defined in this regulation . start - up employment initiatives in solidarity - related areas initiated by young people could for instance consist in the setting up , piloting and development of associations , cooperatives , social enterprises , youth organisations , and community centres . traineeships should be accompanied by adequate preparation , on - the - job training and post - placement support . the traineeship placements should be facilitated by relevant labour market actors , in particular public and private employment services , social partners and chambers of commerce . start - up employment initiatives should also benefit from technical support and advice , such as assistance in the development of the business plan , legal , financial and fiscal advice , risk assessment , mentorship , stakeholders’ mapping , advice on communications , promotion and marketing activities . as participating organisations , they should be able to apply for funding via the competent implementing structure of the european solidarity corps in view of intermediating between the young participants and employers offering traineeship placements in solidarity sectors . __________________ 21 council recommendation of 10 march 2014 on a quality framework for traineeships , oj c 88 , 27 . 3 . 2014 , p . 1 .


### particular attention should be paid to ensuring the quality of the placements and other opportunities offered under the european solidarity corps , in particular by offering training , language support , insurance , administrative and post - placement support to participants as well as the validation of the knowledge , skills and competences acquired through their european solidarity corps experience . ### particular attention should be paid to ensuring the quality of the placements and other opportunities offered under the european solidarity corps , in particular by offering online and offline training , language support , insurance , administrative and pre and post - placement support to participants . this support should be created in collaboration with youth organisations , other civil society organisations and start - up support structures in order to tap into their expertise on the field . post - placement support should also prioritise the continuous civic engagement of the participants in their community , guiding them towards local organisations or projects to engage with after the placement .


### a european solidarity corps portal should continuously be developed in order to ensure easy access to the european solidarity corps and to provide a one - stop shop for both interested individuals and organisations as regards , inter alia , registration , identification and matching of profiles and opportunities , networking and virtual exchanges , online training , language and post - placement support as well as other useful functionalities , which may arise in the future . ### a european solidarity corps portal should continuously be developed in order to ensure easy access to the european solidarity corps and to provide a one - stop shop for both interested individuals and organisations as regards , inter alia , registration , identification and matching of profiles and opportunities , networking and virtual exchanges , information on existing solidarity placements or projects and on participating organisations , relevant european and national contact points , online training , language and pre and post - placement support , direct feedback mechanisms as well as other useful functionalities , which may arise in the future . particular attention will be made for the portal to be fully accessible by all young people regardless of their abilities .


### the financial envelope of the european solidarity corps under heading 1a of the multiannual financial framework should additionally be supplemented by financial contributions from other programmes and headings , which require the amendment of regulations no 1293 / 201327 , no 1303 / 201328 , no 1305 / 201329 , no 1306 / 201330 as well as of decision no 1313 / 2013 / eu31 of the european parliament and of the council . __________________ 27 regulation no 1293 / 2013 of the european parliament and of the council of 11 december 2013 on the establishment of a programme for the environment and climate action and repealing regulation no 614 / 2007 . 28 regulation no 1303 / 2013 of the european parliament and of the council of 17 december 2013 laying down common provisions on the european regional development fund , the european social fund , the cohesion fund , the european agricultural fund for rural development and the european maritime and fisheries fund and laying down general provisions on the european regional development fund , the european social fund , the cohesion fund and the european maritime and fisheries fund and repealing council regulation no 1083 / 2006 . 29 regulation no 1305 / 2013 of the european parliament and of the council of 17 december 2013 on support for rural development by the european agricultural fund for rural development and repealing council regulation no 1698 / 2005 . 30 regulation no 1306 / 2013 of the european parliament and of the council of 17 december 2013 on the financing , management and monitoring of the common agricultural policy and repealing council regulations no 352 / 78 , no 165 / 94 , no 2799 / 98 , no 814 / 2000 , no 1290 / 2005 and no 485 / 2008 . 31 decision no 1313 / 2013 / eu of the european parliament and of the council of 17 december 2013 on a union civil protection mechanism , . ### the financial envelope of the european solidarity corps under heading 1a of the multiannual financial framework should additionally be supplemented by financial contributions from other programmes and headings , which require the amendment of regulations no 1293 / 201327 , no 1303 / 201328 , no 1305 / 201329 , no 1306 / 201330 as well as of decision no 1313 / 2013 / eu31 of the european parliament and of the council . that financial envelope should be supplemented whilst ensuring that there is no detrimental impact on existing funding provisions for volunteering , social inclusion and employment already provided in existing programmes . furthermore , in order to ensure the success and effectiveness of the initiative and in particular to support young people with fewer opportunities , the budget should be increased by the use of all financial means available under the existing mff - regulation . investment in the european solidarity corps should be accompanied by increased investment in other complementary eu programmes such as erasmus + and the youth employment initiative __________________ 27 regulation no 1293 / 2013 of the european parliament and of the council of 11 december 2013 on the establishment of a programme for the environment and climate action and repealing regulation no 614 / 2007 . 28 regulation no 1303 / 2013 of the european parliament and of the council of 17 december 2013 laying down common provisions on the european regional development fund , the european social fund , the cohesion fund , the european agricultural fund for rural development and the european maritime and fisheries fund and laying down general provisions on the european regional development fund , the european social fund , the cohesion fund and the european maritime and fisheries fund and repealing council regulation no 1083 / 2006 . 29 regulation no 1305 / 2013 of the european parliament and of the council of 17 december 2013 on support for rural development by the european agricultural fund for rural development and repealing council regulation no 1698 / 2005 . 30 regulation no 1306 / 2013 of the european parliament and of the council of 17 december 2013 on the financing , management and monitoring of the common agricultural policy and repealing council regulations no 352 / 78 , no 165 / 94 , no 2799 / 98 , no 814 / 2000 , no 1290 / 2005 and no 485 / 2008 . 31 decision no 1313 / 2013 / eu of the european parliament and of the council of 17 december 2013 on a union civil protection mechanism , .


### &#8220 ; solidarity activity&#8221 ; means an activity aimed at addressing unmet societal needs to the benefit of a community while also fostering the individual ' s personal , educational , social , civic and professional development , which may take the form of placements , projects or networking activities , developed in relation to different areas , such as education and training , employment , gender equality , entrepreneurship , in particular social entrepreneurship , citizenship and democratic participation , environment and nature protection , climate action , disaster prevention , preparedness and recovery , agriculture and rural development , provision of food and non - food items , health and wellbeing , creativity and culture , physical education and sport , social assistance and welfare , reception and integration of third - country nationals , territorial cooperation and cohesion ; ### &#8220 ; solidarity activity&#8221 ; means an activity , delivered by a non - profit or social economy organisation or in close collaboration with one , aimed at addressing unmet societal needs to the benefit of a community while also fostering the individual ' s personal , educational , social , civic and professional development , which may take the form of placements , projects or networking activities with a european added value and a transnational dimension , developed in relation to different areas , such as formal and non - formal education and training , youth work , employment , social inclusion , equality and anti - discrimination , gender equality , social entrepreneurship , citizenship and democratic participation , environment and nature protection , climate action , disaster prevention , preparedness and recovery , solidarity , agriculture and rural development , provision of food and non - food items , health and wellbeing , creativity and culture , physical education and sport , social assistance and welfare , reception and integration of third - country nationals , including asylum seekers and refugees , territorial cooperation and cohesion ;


### “disadvantaged young people” means individuals who need additional support because of disability , educational difficulties , economic obstacles , cultural differences , health problems , social obstacles , geographical obstacles ; ### ' young person with fewer opportunities” means an individual aged 17 to 30 who needs additional support because he or she is at a disadvantage compared to his or her peers since he or she faces one or more exclusion factors or obstacles such as disability , health status , educational difficulties or learning disabilities , cultural differences , race or ethnic origin , gender identity or sexual orientation , economic , social or geographical obstacles ,


### “participating organisation” means any public or private entity that has been attributed the european solidarity corps quality label , which offers a placement to a participant in the european solidarity corps or implements other activities in the framework of the european solidarity corps ; ### “participating organisation” means any public or private entity , or ngo or actor from civil society , that has been attributed the european solidarity corps quality label , which offers a volunteering or traineeship placement to a participant in the european solidarity corps or implements other activities in the framework of the european solidarity corps ;


### “volunteering” means a full - time32 unpaid voluntary service for a period of up to twelve months , which provides young people with the opportunity to contribute to the daily work of organisations active in solidarity - related fields , to the ultimate benefit of the communities within which the activities are carried out , including a solid learning and training dimension in order to enable the young volunteer to gain skills and competences , which will be useful for their personal , educational , social and professional development , and which will also contribute to improving their employability ; __________________ 32 as a general principle , an activity carried out continuously , 5 days a week for 7 hours a day . ### “volunteering” unpaid voluntary service within a public authority or a participating organisation in the non - profit or social economy sector , either full - time32 , part - time or during free time for a period of up to twelve months , which provides young people with the opportunity to contribute to the daily work of organisations active in solidarity - related fields , to the ultimate benefit of the communities within which the activities are carried out , including a solid learning and training dimension in order to enable the young volunteer to gain skills and competences , which will be useful for their personal , educational , social and professional development , and which will also contribute to improving their employability ; __________________ 32 as a general principle , an activity carried out continuously , 5 days a week for 7 hours a day .


### “solidarity project” means a local initiative for a period from two to twelve months , which is set up and carried out by groups of at least five european solidarity corps participants , with a view to addressing key challenges within their local community while linking them to a broader european perspective ; ### “solidarity project” means a local initiative for a period from two to twelve months , which is set up and carried out by groups of at least five european solidarity corps participants , with a view to addressing key challenges within their local community while linking them to a broader european perspective . the organisation of guidance as well as pre - support and post - support by an intermediary organisation or the local authorities is mandatory for a solidarity action to take place in order to ensure the sustainability of the project and the quality of the services delivered ;


### measures aimed at ensuring the quality of solidarity placements , including training , language support , administrative support for participants and participating organisations , insurance , post - placement support as well as the development of a certificate that identifies and documents the knowledge , skills and competences acquired during the placement ; ### measures aimed at ensuring the quality and accessibility of solidarity placements , including online and offline training , language support , administrative support for participants and participating organisations , insurance , pre and post - placement support as well as the development of a certificate , building on the experience of the youth pass , that identifies documents , assesses and certifies the knowledge , skills and competences acquired during the placement ;


### the financial allocation may also cover expenses pertaining to preparatory , monitoring , control , audit and evaluation activities which are required for the management of the european solidarity corps and the achievement of its objectives , in particular , studies , meetings of experts and information and communication actions , expenses linked to the establishment , maintenance and updating of the european solidarity corps portal and the necessary it support systems , and all other technical and administrative assistance expenses incurred by the commission for the management of the european solidarity corps . ### the financial allocation may also cover expenses pertaining to preparatory , monitoring , control , audit and evaluation activities which are required for the management of the european solidarity corps and the achievement of its objectives , in particular , tailored and personalized support to participating young people with fewer opportunities , studies , meetings of experts and information and communication actions , expenses linked to the establishment , maintenance and updating of the european solidarity corps portal and the necessary it support systems , and all other technical and administrative assistance expenses incurred by the commission for the management of the european solidarity corps .


### the commission shall publish the details of those competent authorities and any changes thereto in the ' c ' series of the official journal of the european union . ### the commission shall publish the details of those competent authorities and any changes thereto in the ' c ' series of the official journal of the european union , as well as on the dedicated website referred to in article 11 .


### the commission shall publish the details of the competent customs offices and any changes thereto in the ' c ' series of the official journal of the european union . ### the commission shall publish the details of the competent customs offices and any changes thereto in the ' c ' series of the official journal of the european union , as well as on the dedicated website referred to in article 11 .


### an electronic system may be developed for the storage and the exchange of information between the authorities of the member states , in particular regarding importer statements and import licences . ### an electronic system may be developed for the storage and the exchange of information between the authorities of the member states , in particular regarding importer statements and import licences . any personal data stored or processed under such an electronic system shall respect the union’s data protection legislation , in particular the principles of necessity , proportionality and purpose limitation as well as proper supervision by data protection authorities .


### number of cases in which cultural goods have been retained and ### number of cases in which cultural goods have been retained and for how long and


### support collaborative research projects that could significantly boost the performance of future capabilities , aiming at maximising innovation and introducing new defence products and technologies , including disruptive ones ; ### support highly efficient collaborative research projects ;


### support collaborative development projects of defence products and technologies consistent with defence capability priorities commonly agreed by member states within the framework of the common foreign and security policy , thus contributing to greater efficiency of defence spending within the union , achieving greater economies of scale , reducing the risk of unnecessary duplication and as such reducing the fragmentation of defence products and technologies throughout the union . ultimately , the fund will lead to greater interoperability between member states ' capabilities . ### support highly efficient collaborative development projects of defence products and technologies consistent with defence capability priorities commonly agreed by member states within the framework of the capability development plan , thus contributing to greater efficiency of defence spending within the union , achieving greater economies of scale , reducing the risk of unnecessary duplication and as such reducing the fragmentation of defence products and technologies throughout the union . ultimately , the fund shall seek greater interoperability between member states ' capabilities .


### proposals shall be systematically screened to identify those actions raising complex or serious ethics issues and submit them to an ethics assessment . ethics screenings and assessments shall be carried out by the commission with the support of experts on defence ethics . the commission shall ensure the transparency of the ethics procedures as much as possible . ### all proposals shall be systematically screened ex - ante to identify those actions raising complex or serious ethics issues and submit them to an ex - ante ethics impact assessment . this review must extend beyond the narrow confines of privacy and data protection take into account the broader societal impacts of the underlying security r&d agenda . proposals that raise substantial ethical and / or societal impact concerns must be subject to enhanced scrutiny and control . in particular each project under that call will be subject to ethical review . ethics screenings and assessments shall be carried out by the commission with the support of independent experts with various background , including from civil society . the commission shall ensure the transparency of the ethics procedures and report every six months to the european parliament .


### the commission shall be assisted by a committee within the meaning of regulation no 182 / 2011 . the european defence agency shall be invited as an observer to provide its views and expertise . the european external action service shall also be invited to assist . ### the commission shall be assisted by a committee within the meaning of regulation no 182 / 2011 . the european defence agency , the european parliament , civil society and academia shall be invited as observers to provide their views and expertise . the european external action service shall also be invited to assist .


### independent experts shall be union ' s citizens identified and selected on the basis of calls for expressions of interest addressed to relevant organisations such as ministries of defence and subordinated agencies , research institutes , universities , business associations or enterprises of the defence sector with a view to establishing a list of experts . by derogation from article [ 237 ] of the financial regulation , this list shall not be made public . ### independent experts shall be union ' s citizens identified and selected on the basis of calls for expressions of interest addressed to relevant organisations such as ministries of defence and subordinated agencies , research institutes , universities , civil society organisations , business associations or enterprises of the defence sector with a view to establishing a list of experts . in compliance with the financial regulation , this list shall be made public .


### the committee referred to in article 28 shall be informed annually on the list of experts . ### the committee referred to in article 28 and the european parliament shall be informed annually on the list of experts .


### “ “grasses or other herbaceous forage” means all herbaceous plants traditionally found in natural pastures or normally included in mixtures of seeds for pastures or meadows in the member state , whether or not used for grazing animals ; ” ### 1 a . in article 4 , point is replaced by the following : “ “grasses or other herbaceous forage” means all herbaceous plants traditionally found in natural pastures or normally included in mixtures of seeds for pastures or meadows in the member state , whether or not used for grazing animals . this may include mixtures of grasses with leguminous crops sown on temporary grasslands on arable land ; ”


### the european council confirmed that a well - functioning , reformed eu ets with an instrument to stabilise the market will be the main european instrument to achieve this target , with an annual reduction factor of 2 . 2% from 2021 onwards , free allocation not expiring but existing measures continuing after 2020 to prevent the risk of carbon leakage due to climate policy , as long as no comparable efforts are undertaken in other major economies , without reducing the share of allowances to be auctioned . the auction share should be expressed as a percentage figure in the legislation , to enhance planning certainty as regards investment decisions , to increase transparency and to render the overall system simpler and more easily understandable . ### the reformed eu ets needs to set an annual reduction factor of 2 , 8% from 2021 onwards , and provide for an allowance import requirement after 2020 to prevent the risk of carbon leakage due to climate policy , as long as no comparable efforts are undertaken in third countries or subnational regions , without reducing the share of allowances to be auctioned .


### in article 3d , the second subparagraph is replaced by the following : “the commission shall be empowered to adopt a delegated act in accordance with article 23” . ### article 3d is replaced by the following : “article 3d method of allocation of allowances for aviation through auctioning the total quantity of allowances for aviation activities shall decrease annually by the same linear factor as for other activities under the community scheme . all allowances for aviation activities shall be auctioned and the revenues used for climate financing in vulnerable developing countries , including adaptation to the impacts of climate change . ”


### ' starting in 2021 , the linear factor shall be 2 . 2% . ' ### ' starting in 2021 , the linear factor shall be 2 , 8% . '


### three new subparagraphs are added to paragraph 1 : ' from 2021 onwards , the share of allowances to be auctioned by member states shall be 57% . 2% of the total quantity of allowances between 2021 and 2030 shall be auctioned to establish a fund to improve energy efficiency and modernise the energy systems of certain member states as set out in article 10d of this directive . the total remaining quantity of allowances to be auctioned by member states shall be distributed in accordance with paragraph 2 . ' ; ### paragraph 1 shall be replaced by the following : ' from 1 january 2021 onwards , member states shall auction all allowances . '


### member states shall determine the use of revenues generated from the auctioning of allowances . at least 50 % of the revenues generated from the auctioning of allowances referred to in paragraph 2 , including all revenues from the auctioning referred to in paragraph 2 , points and , or the equivalent in financial value of these revenues , should be used for one or more of the following : ### in paragraph 3 , the introductory part is replaced by the following : “3 . member states shall determine the use of revenues generated from the auctioning of allowances . at least 50 % of the revenues generated from the auctioning of allowances referred to in paragraph 2 , including all revenues from the auctioning referred to in paragraph 2 , points and , or the equivalent in financial value of these revenues , shall be used for financing climate action in vulnerable developing countries , including to reduce greenhouse gas emissions , and to adaptation to the impact of climate change . the rest shall be used for one or more of the following : '


### the second paragraph of paragraph 1 is replaced by the following : ' the commission shall be empowered to adopt a delegated act in accordance with article 23 . this act shall also provide for additional allocation from the new entrants reserve for significant production increases by applying the same thresholds and allocation adjustments as apply in respect of partial cessations of operation . ' ### paragraph 1 is replaced by the following : ' 1 . 300 million allowances shall be used to finance climate action in least developed countries , in particular for adaptation to the impacts of climate change , through the united nations green climate fund . '


### the designation of a person or department competent for following up on the reports ; ### the designation of a person , department or a trade union representative competent for following up on the reports ;


### transmit the information contained in the report to competent bodies , offices or agencies of the union , as appropriate , for further investigation , where provided for under national or union law . ### transmit , while further ensuring confidentiality and / or anonymity of the reporting person , the information contained in the report to competent bodies , offices or agencies of the union , as appropriate , for further investigation , where provided for under national or union law .


### written report in electronic or paper format ; ### written report in electronic or paper format , including options for anonymous disclosures , as well as disclosures employing cryptographic methods ;


### the detailed description referred to in point of paragraph 1 shall include the exceptional cases in which confidentiality of personal data may not be ensured , including where the disclosure of data is a necessary and proportionate obligation required under union or national law in the context of investigations or subsequent judicial proceedings or to safeguard the freedoms of others including the right of defence of the concerned person , and in each case subject to appropriate safeguards under such laws . ### the detailed description referred to in point of paragraph 1 shall include the exceptional cases in which confidentiality of personal data may be breached , including where the disclosure of data is a necessary and proportionate obligation required under union or national law in the context of investigations or subsequent judicial proceedings or to safeguard the freedoms of others including the right to defence , and in each case subject to appropriate safeguards under such laws .


### a person publicly disclosing information on breaches falling within the scope of this directive shall qualify for protection under this directive where : ### a person making a public disclosure on breaches falling within the scope of this directive shall qualify for protection under this directive where any of the following are met :


### he or she first reported internally and / or externally in accordance with chapters ii and iii and paragraph 2 of this article , but no appropriate action was taken in response to the report within the timeframe referred to in articles 6 and 9 ; or ### he or she first reported internally and / or externally in accordance with chapters ii and iii and paragraph&#160 ; 1 of this article , but no appropriate action was taken in response to the report within the timeframe referred to in articles 6 and 9 ;


### he or she could not reasonably be expected to use internal and / or external reporting channels due to imminent or manifest danger for the public interest , or to the particular circumstances of the case , or where there is a risk of irreversible damage . ### he or she could not reasonably be expected to use internal and / or external reporting channels due to imminent or manifest danger for the public interest , urgent threat to public health , safety or the environment , or to the particular circumstances of the case , or where there is a risk of irreversible damage .


### obtaining additional information on the customer ; ### obtaining additional information on the customer and on the beneficial owner ;


### obtaining information on the source of funds or source of wealth of the customer ; ### obtaining information on the source of funds or source of wealth of the customer and of the beneficial owner ;


### member states shall prohibit obliged entities from relying on third parties established in high - risk third countries . member states may exempt branches and majority - owned subsidiaries of obliged entities established in the union from that prohibition where those branches and majority - owned subsidiaries fully comply with the group - wide policies and procedures in accordance with article 45 . ### article 26is replaced by the following : “2 . member states shall prohibit obliged entities from relying on third parties established in high - risk third countries” .


### a common objective of directive 2009 / 65 / ec of the european parliament and of the council32 , directive 2009 / 138 / ec of the european parliament and of the council33 , directive 2011 / 61 / eu of the european parliament and of the council34 , directive 2014 / 65 / eu of the european parliament and of the council35 , directive 2016 / 97 of the european parliament and of the council36 , directive 2016 / 2341 of the european parliament and of the council37 , regulation no 345 / 2013 of the european parliament and of the council38 and regulation no 346 / 2013 of the european parliament and of the council39 is to facilitate the taking - up and pursuit of the activities of undertakings for collective investment in transferable securities , alternative investment fund managers , insurance undertakings , investment firms , insurance intermediaries , institutions for occupational retirement provision , managers of qualifying venture capital funds , and managers of qualifying social entrepreneurship funds . those directives and regulations ensure more uniform protection of end - investors and make it easier for them to benefit from a wide range of financial products and services , and at the same time provide for rules that enable investors to make informed investment decisions . while those objectives have been largely achieved , disclosures to end - investors on the integration of sustainability risks and sustainable investment targets in investment decision - making by ucits management companies , aifms , insurance undertakings , investment firms which provide portfolio management , iorps , pension providers , euveca managers and eusef managers and disclosures to end - investors on the integration of sustainability risks in advisory processes by insurance intermediaries which provide insurance advice with regard to insurance - based investment products and investment firms which provide investment advice are insufficiently developed because such disclosures are not yet subject to harmonised requirements . _________________ 32 directive 2009 / 65 / ec of the european parliament and of the council of 13 july 2009 on the coordination of laws , regulations and administrative provisions relating to undertakings for collective investment in transferable securities . 33 directive 2009 / 138 / ec of the european parliament and of the council of 25 november 2009 on the taking - up and pursuit of the business of insurance and reinsurance . 34 directive 2011 / 61 / eu of the european parliament and of the council of 8 june 2011 on alternative investment fund managers . 35 directive 2014 / 65 / eu of the european parliament and of the council of 15 may 2014 on markets in financial instruments and amending directive 2002 / 92 / ec and directive 2011 / 61 / eu . 36 directive 2016 / 97 of the european parliament and of the council of 20 january 2016 on insurance distribution . 37 directive 2016 / 2341 of the european parliament and of the council of 14 december 2016 on the activities and supervision of institutions for occupational retirement provision . 38 regulation no 345 / 2013 of the european parliament and of the council of 17 april 2013 on european venture capital funds . 39 regulation no 346 / 2013 of the european parliament and of the council of 17 april 2013 on european social entrepreneurship funds . ### a common objective of directive 2009 / 65 / ec of the european parliament and of the council32 , directive 2009 / 138 / ec of the european parliament and of the council33 , directive 2011 / 61 / eu of the european parliament and of the council34 , directive 2014 / 65 / eu of the european parliament and of the council35 , directive 2016 / 97 of the european parliament and of the council36 , directive 2016 / 2341 of the european parliament and of the council37 , regulation no 345 / 2013 of the european parliament and of the council38 and regulation no 346 / 2013 of the european parliament and of the council39 is to facilitate the taking - up and pursuit of the activities of undertakings for collective investment in transferable securities , alternative investment fund managers , insurance undertakings , investment firms , insurance intermediaries , institutions for occupational retirement provision , managers of qualifying venture capital funds , and managers of qualifying social entrepreneurship funds . those directives and regulations ensure more uniform protection of end - investors and make it easier for them to benefit from a wide range of financial products and services , and at the same time provide for rules that enable investors to make informed investment decisions . while those objectives have been largely achieved , disclosures to end - investors on the integration of sustainability risks and sustainable investment targets in investment decision - making by ucits management companies , aifms , insurance undertakings , investment firms which provide portfolio management , iorps , pension providers , euveca managers , credit institutions and eusef managers and disclosures to end - investors on the integration of sustainability risks in advisory processes by insurance intermediaries which provide insurance advice with regard to insurance - based investment products and investment firms which provide investment advice are insufficiently developed because such disclosures are not yet subject to harmonised requirements . _________________ 32 directive 2009 / 65 / ec of the european parliament and of the council of 13 july 2009 on the coordination of laws , regulations and administrative provisions relating to undertakings for collective investment in transferable securities . 33 directive 2009 / 138 / ec of the european parliament and of the council of 25 november 2009 on the taking - up and pursuit of the business of insurance and reinsurance . 34 directive 2011 / 61 / eu of the european parliament and of the council of 8 june 2011 on alternative investment fund managers . 35 directive 2014 / 65 / eu of the european parliament and of the council of 15 may 2014 on markets in financial instruments and amending directive 2002 / 92 / ec and directive 2011 / 61 / eu . 36 directive 2016 / 97 of the european parliament and of the council of 20 january 2016 on insurance distribution . 37 directive 2016 / 2341 of the european parliament and of the council of 14 december 2016 on the activities and supervision of institutions for occupational retirement provision . 38 regulation no 345 / 2013 of the european parliament and of the council of 17 april 2013 on european venture capital funds . 39 regulation no 346 / 2013 of the european parliament and of the council of 17 april 2013 on european social entrepreneurship funds .


### investments in an economic activity that contributes to an environmental objective , including an environmentally sustainable investment as defined in article 2 of [ po : please insert reference to regulation on the establishment of a framework to facilitate sustainable investment ] ; ### investments in an economic activity that contributes substantially to an environmental objective , including an environmentally sustainable investment as defined in article 2 of [ po : please insert reference to regulation on the establishment of a framework to facilitate sustainable investment ] and does not harm the objectives of investments under points and ;


### investments in companies following good governance practices , and in particular companies with sound management structures , employee relations , remuneration of relevant staff and tax compliance ; ### investments in companies that do not harm the objectives of investment under points and and contribute substantially to following good governance practices , and in particular companies with sound management structures , employee relations , remuneration of relevant staff and tax compliance ;


### transparency of the sustainability risk policies ### due diligence requirements and transparency of sustainability risk policies


### insurance intermediaries which provide insurance advice with regard to ibips and investment firms which provide investment advice shall publish written policies on the integration of sustainability risks in investment advice or insurance advice on their websites . ### insurance intermediaries which provide insurance advice with regard to ibips and investment firms which provide investment advice shall have in place written and sufficiently detailed due diligence policies and report them to relevant competent authorities on an annual basis . as a minimum , these concern the integration of sustainability risks in their investment advice or insurance advice activities , their governance structures , investment strategies , risk management procedures and engagement with companies . they shall publish these policies on their websites in written form .


### the information to be disclosed pursuant to the first subparagraph shall be published in a clear way and in a prominent area of the website . ### the information to be disclosed pursuant to the first subparagraph shall be clear , succinct and understandable for retail investors and the general public . it shall be published in a clear way and in a prominent area of the website . the website shall also provide more detailed information for professional investors and other experts . where relevant , the information for retail investors shall include hyperlinks to the detailed information for professional investors .