### 22. welcomes the active involvement of the eu-uk parliamentary partnership assembly; believes that this assembly provides a good framework for parliamentary cooperation on common challenges , including on the implementation of the withdrawal agreement and the protocol; ### 22. welcomes the active involvement of the eu-uk parliamentary partnership assembly; believes that this assembly provides a good framework for parliamentary cooperation on common challenges , including on the implementation of the withdrawal agreement and the protocol; regrets the absence of representation of the devolved parliaments (senedd cymru , the northern ireland assembly and the pàrlamaid na h-alba) in this joint parliamentary assembly;


### — having regard to articles 24 and 227 of the treaty on the functioning of the european union (tfeu) , which reflect the importance the treaty attaches to the right of eu citizens and residents to bring their concerns to the attention of parliament , ### — having regard to articles 20 , 24 and 227 of the treaty on the functioning of the european union (tfeu) , which reflect the importance the treaty attaches to the right of eu citizens and residents to bring their concerns to the attention of parliament ,


### a. whereas in 2021 , parliament received 1 392 petitions , which represents a decrease of 11.5 % compared to the 1 573 petitions submitted in 2020 and an increase of 2.5 % compared to the 1 357 petitions submitted in 2019; ### a. whereas in 2021 , parliament received 1 392 petitions , which represents around the half of those received in 2013 (2891) and 2014 (2715) , namely when the total number of petitions received reached its peak; whereas petitions submitted in 2021 represent also a decrease of 11.5 % compared to the 1 573 petitions submitted in 2020 and a slight increase of 2.5 % compared to the 1 357 petitions submitted in 2019;


### e. whereas , however , the overall number of petitions remains modest in relation to the total population of the eu , revealing that efforts still need to be stepped up to increase citizens’ awareness about their right to petition; whereas , in exercising the right to petition , citizens expect that the eu institutions will provide added value in finding a solution to their problems; ### e. whereas , however , the overall number of petitions remains modest in relation to the total population of the eu , revealing that efforts still need to be stepped up to increase citizens’ awareness about their right to petition; whereas , in exercising the right to petition , citizens expect that the eu institutions will provide added value in finding a solution to their problems; whereas failure to act at union level to ensure full protection of citizens’ rights arising from eu law is likely to result into frustration and consequently discontent towards the union;


### f. whereas the criteria for the admissibility of petitions are laid down in article 227 tfeu and rule 226 of parliament’s rules of procedure , which require that petitions must be submitted by eu citizens or residents directly affected by matters falling within the eu’s fields of activity; ### f. whereas the criteria for the admissibility of petitions are laid down in article 227 tfeu and rule 226 of parliament’s rules of procedure , which require that petitions must be submitted by an eu citizen or by a natural or legal person that is resident or has a registered office in a member state , either individually or in association with others , on matters which fall within the eu’s fields of activity and which affect the petitioners directly , with the latter condition having a very broad interpretation;


### g. whereas , of the 1 392 petitions submitted in 2021 , 368 were declared inadmissible and 17 were withdrawn; whereas the relatively high percentage (26.5 %) of inadmissible petitions in 2021 demonstrates that there is still a widespread lack of clarity about the scope of the union’s areas of responsibility; ### g. whereas , of the 1 392 petitions submitted in 2021 , 368 were declared inadmissible and 17 were withdrawn; whereas the relatively high percentage (26.5 %) of inadmissible petitions in 2021 demonstrates that there is still a widespread lack of clarity about the scope of the union’s areas of responsibility or about the formal requirements to declare a petition admissible;


### h. whereas the right to petition the european parliament is one of the fundamental rights of eu citizens; whereas the right to petition provides eu citizens and residents with an open , democratic and transparent mechanism to address their elected representatives directly and is therefore essential to enable citizens to participate actively and effectively in the life of the union; ### h. whereas the right to petition the european parliament is one of the fundamental rights of eu citizens set out in the treaties and in the charter of fundamental rights of the european union; whereas the right to petition provides eu citizens and residents with an open , democratic and transparent mechanism to address their elected representatives directly; whereas it is therefore essential to timely improve its respect and implementation in order to enable citizens to participate more actively and more effectively in the life of the union;


### i. whereas the right to petition offers parliament the opportunity to enhance its responsiveness to complaints and concerns relating to the respect for eu fundamental rights and compliance with eu legislation in the member states; whereas petitions are therefore a useful source of information on instances of misapplication or breaches of eu law and , thus , enable parliament and other eu institutions to assess the transposition and application of eu law and its impact on the rights of eu citizens and residents; ### i. whereas the right to petition offers parliament as well as other eu institutions , notably the european commission given its role to ensure the correct application of eu law throughout the union , the opportunity to enhance their responsiveness to complaints and concerns relating to the respect for eu fundamental rights and compliance with eu legislation in the member states; whereas petitions are therefore a useful source of information on instances of misapplication or breaches of eu law as well as on shortcomings and loopholes in the current eu law and , thus , enable parliament and other eu institutions to assess the transposition and application of eu law and its impact on the rights of eu citizens and residents;


### j. whereas parliament has long been at the forefront of the development of the petitions process internationally and has the most open and transparent petitions process in europe , allowing petitioners to participate fully in its activities; ### j. whereas parliament has long been at the forefront of the development of the petitions process internationally and has the most open and transparent petitions process in europe , allowing a significant amount of petitioners to participate fully in its activities;


### k. whereas the committee on petitions carefully examines and deals with each petition submitted to parliament; whereas each petitioner has the right to receive a reply informing him or her about the decision on admissibility and follow-up actions taken by the committee within a reasonable period of time , in his or her own language or in the language used in the petition; ### k. whereas the committee on petitions carefully examines and deals with each petition submitted to parliament; whereas each petitioner has the right to have his or her petition handled impartially and fairly in full compliance with the right to good administration enshrined in article 41 of the charter of fundamental rights of the european union; whereas each petitioner has the right to receive a reply informing him or her about the decision on admissibility and follow-up actions taken by the committee within a reasonable period of time , in his or her own language or in the language used in the petition;


### t. whereas ensuring citizens’ participation is a key element for bringing the eu closer to its citizens; whereas the committee on petitions adopted the report on engaging with citizens: the right to petition , the right to refer to the european ombudsman and the european citizens’ initiative (2020/2275(ini)) concluding that the conference on the future of europe should result in the improvement of the instruments of participatory democracy; whereas the committee on petitions considers the european citizens’ initiative (eci) an important instrument of participatory democracy , which enables citizens to become actively involved in shaping the union’s policies and legislation; ### t. whereas improving citizens’ participation and ensuring full protection of citizens' rights arising from eu law are key elements for bringing the eu closer to its citizens; whereas the committee on petitions adopted the report on engaging with citizens: the right to petition , the right to refer to the european ombudsman and the european citizens’ initiative (2020/2275(ini)) concluding that the commission must revise its current strategic approach in handling petitions as it resulted in leaving untreated , inter alia , issues concerning serious violations of eu law detrimental to the protection of citizens’ rights and that the conference on the future of europe should result in the improvement of the instruments of participatory democracy; whereas the committee on petitions considers the european citizens’ initiative (eci) a very important instrument of participatory democracy , which should be enhanced to enable citizens to become more actively and directly involved in shaping the union’s policies and legislation;


### 1. emphasises the fundamental role of the committee on petitions in protecting and promoting the rights of eu citizens and residents by ensuring that petitioners’ concerns and complaints are examined in a timely and effective manner and that they are resolved , wherever possible , through an open , democratic and transparent petitions process; ### 1. emphasises the fundamental role of the committee on petitions in protecting and promoting the rights of eu citizens and residents by ensuring that petitioners’ concerns and complaints are examined in a timely and effective manner and that they are resolved through an open , democratic and transparent petitions process;


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


### 4. recalls that petitions contribute considerably to the commission’s role as guardian of the treaties; stresses that reinforced cooperation between the committee on petitions and the commission through timely and detailed answers from the commission , which are based on thorough examination of the issues raised in petitions , are essential to ensure the successful treatment of petitions: reiterates its call on the commission for regular updates on developments in infringement proceedings and for access to relevant commission documents on infringements and eu pilot procedures which have been closed; ### 4. recalls that petitions contribute considerably to the commission’s role as guardian of the treaties; stresses that reinforced cooperation between the committee on petitions and the commission through a binding interinstitutional agreement on the handling of petitions as well as timely and detailed answers from the commission , which are based on thorough examination of the issues raised in petitions , including individual petitions issues , are essential to ensure the successful treatment of petitions , the consistent implementation of the right to petition established in the eu treaties and the effective protection of citizens’ rights; reiterates its call on the commission to regularly update the committee on petitions on developments in infringement proceedings and to guarantee full and timely access to documents on infringements and eu pilot procedures related to petitions;


### 5. calls on the commission to assess whether national authorities are taking the necessary measures to respond to citizens’ concerns as expressed in their petitions where cases of systemic failure in compliance with eu law occur; ### 5. calls on the commission to assess more timely whether national authorities are taking the necessary measures to effectively respond to citizens’ concerns as expressed in their petitions where cases of failure in compliance with eu law occur , detrimental to the full protection of rights of citizens and residents in the eu; firmly believes that a rapid action by the commission against breaches of eu law is crucial to prevent that these breaches can become of a systemic nature;


### 13. notes that environmental issues remained an area of serious concern for petitioners in 2021; regrets that environmental rules are not always correctly implemented in the member states , as described in numerous petitions raising complaints about air pollution , the deterioration of natural ecosystems , nuclear safety and the alteration of biodiversity; points to the important work carried out by the committee on petitions to highlight the impact of mining activities on the environment , as demonstrated by the number of petitions received on this topic; draws attention to the public hearing of 2 december 2021 on the environmental and social impacts of mining activity in the eu , held by the committee on petitions in association with the committee on the environment , public health and food safety , in order to acquire scientific knowledge on various aspects including mining legislation , safety standards , the social and environmental impacts of mines , environmental citizenship , public participation and transparency in the mining sector; ### 13. notes that environmental issues remained an area of serious concern for petitioners in 2021; regrets that environmental rules are not always correctly implemented in the member states , as described in numerous petitions raising complaints about air pollution , the deterioration of natural ecosystems , nuclear safety and the alteration of biodiversity , and also confirmed by eu pilot and infringement procedures launched by the commission; points to the important work carried out by the committee on petitions to highlight the impact of mining activities on the environment , as demonstrated by the number of petitions received on this topic; draws attention to the public hearing of 2 december 2021 on the environmental and social impacts of mining activity in the eu , held by the committee on petitions in association with the committee on the environment , public health and food safety , in order to acquire scientific knowledge on various aspects including mining legislation , safety standards , the social and environmental impacts of mines , environmental citizenship , public participation and transparency in the mining sector;


### 1. welcomes the original idea behind the conference on the future of europe as regards citizens’ information and participation in democracy at union level , aiming at making the union more understandable and accessible; ### 1. welcomes the proposals made by the plenary of the conference on the future of europe , especially as they regard increasing transparency , upholding fundamental rights and citizens’ information and participation in democracy at union level , aiming at making the union more understandable and accessible;


### 1. insists on more democratic legitimacy , accountability and scrutiny of the union economic policies; stresses for the framework , institutions and tools for eu economic governance to be under the community method; calls for any treaty revision to grant the parliament its role as co-legislator and democratic oversight in these policies; ### 1. insists on more democratic legitimacy , accountability and scrutiny of the union economic policies; stresses the need for the entire framework , institutions and tools for eu economic governance to be under the community method; calls for any treaty revision to grant the parliament its role as co-legislator and democratic oversight in these policies; calls for the abrogation of article 126 of the treaty on the functioning of the european union (tfeu) which has proven excessively prescriptive yet ineffective , describing procedures that would be better regulated in secondary law and should , for evident reasons of democratic legitimacy and the scrutiny of discretionary implementation , include a role and vote for the european parliament;


### 1. notes that the challenges resulting from recent events , including the covid-19 crisis , the russian war of aggression against ukraine and the unprecedented rise of energy costs , have limited the union’s ability to provide itself with the means necessary to attain its objectives and carry through its policies; ### 1. notes that the challenges resulting from recent events , including the covid-19 crisis , the russian war of aggression against ukraine and the unprecedented rise of energy costs and inflation coupled with a cost of living crisis , have limited the union’s ability to provide itself with the means necessary to attain its objectives in particular in a timely manner and carry through its policies;


### 3. article 122 tfeu shall be amended to lay down a single procedure whereby the council , acting by qualified majority after obtaining the consent of the european parliament , may adopt temporary measures to address severe or exceptional economic situations , without prejudice to other procedures provided for in the treaties; ### 3. article 122 tfeu shall be amended to lay down a single procedure whereby the council and the european parliament , acting in accordance with a special legislative procedure modelled after the procedure laid down in article 314 tfeu , with a similar timeframe , may adopt temporary measures to address severe or exceptional economic situations , without prejudice to other procedures provided for in the treaties;


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


### 2. requests amending articles 4 and 6 tfeu to introduce shared competences in the field of education , at a minimum in the field of citizenship education , highlighting that the exercise of that competence by the union shall not result in member states being prevented from exercising their competence; ### 2. requests amending articles 4 and 6 tfeu to introduce shared competences in the field of education , at a minimum in the field of citizenship education , civic education concerning data protection , media literacy and education in the area of climate change and environment , highlighting that the exercise of that competence by the union shall not result in member states being prevented from exercising their competence1a;


### 2. supports an economic governance framework that ensures stability , full employment , strategic and sustainable investments , democratic accountability and ownership , and fiscal policies and instruments to counteract shocks; ### 2. supports an economic governance framework that ensures stability , full employment , strategic and sustainable investments , social security , democratic accountability and ownership , and fiscal policies and instruments to counteract shocks; in this context calls for the elimination of the numerical values with reference to debt and deficit targets in protocol 12 to the treaties , seen as these were set in a drastically different economic context , based on no economic rationale , are manifestly unenforceable thereby creating rule of law problems in economic governance , and seen as texts of constitutional nature should not be used to set economic variables that by their definition are subject to regular paradigmatic change;


### 3. calls for the economic governance to be redesigned taking into account lessons learned from the ngeu and sure processes; ### 3. calls for the economic governance to be redesigned taking into account lessons learned from the ngeu and sure processes; in particular the need to create permanent tools to avoid the need for improvised crisis reactions;


### 4. urges that the framework of the ecb’s accountability to parliament be improved; calls for a more comprehensive definition of the price stability and the ways to achieve it; ### 4. urges that the framework of the ecb’s accountability to parliament be improved; calls for a more comprehensive definition of the price stability and the ways to achieve it; the ecb should formally be given a dual mandate , focusing on full employment as well as price stability , and strengthening the emphasis on the secondary mandate , which shall be transparently included in the ecb's reasoning and decisions. ecb accountability to the ep shall be strengthened , by including the econ chair in the ecb governing council's deliberations , by giving the european parliament the right to veto candidates for the executive board , by explicitly giving parliament the right to prioritise the goals under ecb's secondary mandate , and increase reporting requirements to the parliament , including obligatory monetary dialogue and in camera meetings with the committee of economic and monetary affairs of the european parliament;


### 5. underlines the numerous impediments to essential eu tax initiatives over the past decades; calls for gradual change that would allow qmv in certain tax questions; ### 5. is deeply concerned by the numerous impediments to essential eu tax initiatives over the past decades; underlines the unsustainable situation in the council where single member states are allowed to veto and therefore block international tax agreements; observes the need to legislate in all tax matters; calls for decisive changes allowing qmv in tax matters with a strong role for the european parliament. calls therefore for the treaty to be amended accordingly , most in particular article 113 , 114 , 115 and 116 tfeu and article 48 , paragraph 7 teu;


### (1) according to article 3(3) of the treaty on european union (teu) and article 191 of the treaty on the functioning of the european union (tfeu) , the union is committed to ensuring a high level of protection and improvement of the quality of the environment. ### (1) according to article 3(3) of the treaty on european union (teu) and article 191 of the treaty on the functioning of the european union (tfeu) , the union is committed to ensuring a high level of protection and improvement of the quality of the environment , a prudent and rational utilisation of natural resources , promoting measures at international level to deal with regional or worldwide environmental problems , and in particular combating climate change. according to article 191 of the treaty on the functioning of the european union (tfeu) , union policy on the environment shall aim at a high level of protection taking into account the diversity of situations in the various regions of the union. it shall be based on the precautionary principle and on the principles that preventive action should be taken , that environmental damage should as a priority be rectified at source and that the polluter should pay.


### (1) according to article 3(3) of the treaty on european union (teu) and article 191 of the treaty on the functioning of the european union (tfeu) , the union is committed to ensuring a high level of protection and improvement of the quality of the environment. ### (1) according to article 3(3) of the treaty on european union (teu) and article 191 of the treaty on the functioning of the european union (tfeu) , the union is committed to ensuring a high level of protection and improvement of the quality of the environment , inter alia by application of the precautionary principle and on the principles that preventive action should be taken , that environmental damage should as a priority be rectified at source and that the polluter should pay.


### (1) according to article 3(3) of the treaty on european union (teu) and article 191 of the treaty on the functioning of the european union (tfeu) , the union is committed to ensuring a high level of protection and improvement of the quality of the environment. ### (1) according to article 3(3) of the treaty on european union (teu) and article 191 of the treaty on the functioning of the european union (tfeu) , the union is committed to ensuring a high level of protection and improvement of the quality of the environment , a prudent and rational utilisation of natural resources , promoting measures at international level to deal with regional or worldwide environmental problems , and in particular combating climate change. according to article 191 tfeu , union policy on the environment shall aim at a high level of protection taking into account the diversity of situations in the various regions of the union. it shall be based on the precautionary principle and on the principles that preventive action should be taken , that environmental damage should as a priority be rectified at source and that the polluter should pay.


### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. ### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. in just a few decades , environmental crime has become the fourth largest criminal sector in the world , growing two to three times faster than the global economy ,and is now as lucrative as drug trafficking. such offences pose a threat to the environment , to the climate and the safety of the planet and therefore call for an appropriate and effective response. the union should encourage and enable more efficient and swifter cross-border cooperation between competent authorities at eu and national level.


### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. ### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which result in lost opportunity costs , in harm or loss of ecosystem services , habitats and species , undermine the effectiveness of union environmental legislation and by undercutting legal prices might create unfair competition to legally operating businesses. improved environmental standards by legislation aiming at high level of protection of environment and human health in some cases lead to increased costs for businesses , in particular in cases of inelasticity of price in the sector , and potentially raises the attractiveness of illegal operations1a. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response.


### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. ### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. in just a few decades , environmental crime has become the fourth largest criminal sector in the world , growing two to three times faster than the global economy1a ,1b and is now as lucrative as drug trafficking2a. such offences pose a threat to the environment , to the climate and the safety of the planet and therefore call for an appropriate and effective response. the union should encourage and enable more efficient and swifter cross-border cooperation between competent authorities at eu and national level.


### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. ### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. in just a few decades , environmental crime has become the fourth largest criminal sector in the world , growing two to three times faster than the global economy1a ,1b and is now as lucrative as drug trafficking1c. such offences pose a threat to the environment , to the climate and the safety of the planet and therefore call for an appropriate and effective response. the union should encourage and enable more efficient and swifter cross-border cooperation between competent authorities at eu and national level.


### (3) the existing systems of penalties under directive 2008/99/ec of the european parliament and of the council20 and environmental sectoral law have not been sufficient in all environmental policy area to achieve compliance with union law for the protection of the environment. compliance should be strengthened by the availability of criminal penalties , which demonstrate social disapproval of a qualitatively different nature compared to administrative penalties. ### (3) the existing systems of penalties under directive 2008/99/ec of the european parliament and of the council20 and environmental sectoral law have not been sufficient in all environmental policy area to achieve compliance with union law for the protection of the environment. compliance should be strengthened by the availability of criminal penalties , which demonstrate social disapproval of a qualitatively different nature compared to administrative penalties. criminal law , as the guardian of essential social values to be protected , must evolve in order to address current issues , in particular environmental and climate challenges. environmental criminal law must emancipate itself from administrative regulations and thus become a complementary tool to prevent , dissuade and repair behaviour that damages the environment.


### (3) the existing systems of penalties under directive 2008/99/ec of the european parliament and of the council20 and environmental sectoral law have not been sufficient in all environmental policy area to achieve compliance with union law for the protection of the environment. compliance should be strengthened by the availability of criminal penalties , which demonstrate social disapproval of a qualitatively different nature compared to administrative penalties. ### (3) the existing systems of penalties under directive 2008/99/ec of the european parliament and of the council20 and environmental sectoral law have not been sufficient in all environmental policy area to achieve compliance with union law for the protection of the environment. in many member states environmental offences do not yet fall within the framework of criminal law and are treated as administrative offences , with perpetrators receiving only pecuniary and administrative charges. compliance should be strengthened by the availability of criminal penalties , which demonstrate social disapproval of a qualitatively different nature compared to administrative penalties. criminal law , as the guardian of essential social values to be protected , must evolve in order to address current issues , in particular environmental and climate challenges. environmental criminal law must emancipate itself from administrative regulations and thus become a complementary tool to prevent , dissuade and repair behaviour that damages the environment.


### (4) the effective investigation , prosecution and adjudication of environmental criminal offences should be improved. the list of environmental criminal offences which were set out in directive 2008/99/ec should be revised and additional categories of offences based on the most serious breaches of union environmental law should be added. provisions on sanctions should be strengthened in order to enhance their deterrent effect as well as the enforcement chain in charge of detecting , investigating , prosecuting and adjudicating environmental criminal offences. ### (4) the effective investigation , prosecution and adjudication of environmental criminal offences should be improved. the list of environmental criminal offences which were set out in directive 2008/99/ec should be revised and additional categories of offences based on the serious breaches of union environmental law should be added. over leniency with regard to the punishment of what might have been seen as minor environmental crimes , results in a situation where the fines received for violation of environmental law represent a small fraction of the profits and could be regarded as a cost of doing business. provisions on sanctions should be strengthened in order to have a deterrent effect as well as to adequately support the enforcement chain in charge of detecting , investigating , prosecuting and adjudicating environmental criminal offences as well as to give a signal that it makes economic sense to comply with the environmental acquis.


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


### (4) the effective investigation , prosecution and adjudication of environmental criminal offences should be improved. the list of environmental criminal offences which were set out in directive 2008/99/ec should be revised and additional categories of offences based on the most serious breaches of union environmental law should be added. provisions on sanctions should be strengthened in order to enhance their deterrent effect as well as the enforcement chain in charge of detecting , investigating , prosecuting and adjudicating environmental criminal offences. ### (4) the effective detection , investigation , prosecution and adjudication of environmental criminal offences should be improved. the list of environmental criminal offences which were set out in directive 2008/99/ec should be revised and additional categories of offences based on the most serious breaches of union environmental law should be added. a procedure should also be established to update automatically the list of criminal offences in this directive as environmental legislation develops. provisions on sanctions and penalties should be strengthened and graduated in accordance with the nature and gravity of the damage caused in order to enhance their deterrent and reparatory effect as well as the enforcement chain in charge of detecting , investigating , prosecuting and adjudicating environmental criminal offences.


### (5) member states should criminalise offence categories and provide for greater precision on the definitions of the offence categories , and harmonisation concerning sanction types and levels. ### (5) member states should criminalise offence categories and provide for greater precision on the definitions of the offence categories , and harmonisation concerning sanction types and levels. the commission should develop sentencing guidelines that will assist the member states in the harmonisation of sanction types and levels as per the provisions of this directive , and help ensure that sanctions for the offences are effective , dissuasive and proportionate and , where appropriate , identical among the member states , and that perpetrators who are convicted and subjected to sanctions do not profit from their illegal activities.


### (5) member states should criminalise offence categories and provide for greater precision on the definitions of the offence categories , and harmonisation concerning sanction types and levels. ### (5) member states should criminalise offence categories and provide for greater precision on the definitions of the offence categories , and harmonisation concerning sanction types and levels. the commission should develop sentencing guidelines that will assist the member states in the harmonisation of sanction types and levels as per the provisions of this directive , and help ensure that sanctions for the offences are effective , dissuasive and proportionate , and where appropriate identical among the member states , and that perpetrators who are convicted and subjected to sanctions do not profit from their illegal activities.


### (5) member states should criminalise offence categories and provide for greater precision on the definitions of the offence categories , and harmonisation concerning sanction types and levels. ### (5) the directive should provide a clear sentencing guidance to the authorities. member states should criminalise offence categories and provide for greater precision on the definitions of the offence categories , and harmonisation concerning sanction types and levels.


### (6) member states should provide for criminal penalties in their national legislation in respect of serious infringements of provisions of union law concerning protection of the environment. in the framework of the common fisheries policy , union law provides for comprehensive set of rules for control and enforcement under regulation (ec) no 1224/200921 and regulation (ec) no 1005/2008 in case of serious infringements , including those that cause damage to the marine environment. under this system the member states have the choice between administrative and/or criminal sanctioning systems. in line with the communication from the commission on the european green deal22 and the eu biodiversity strategy for 203023 , certain intentional unlawful conduct covered under regulation (ec) no 1224/2009 and regulation (ec) 1005/200824 should be established as criminal offences. ### (6) member states should provide for criminal penalties in their national legislation in respect of serious infringements of provisions of union law concerning protection of the environment. in the framework of the common fisheries policy , union law provides for comprehensive set of rules for control and enforcement under regulation (ec) no 1224/200921 and regulation (ec) no 1005/2008 in case of serious infringements , including those that cause damage to the marine environment. under this system the member states have the choice between administrative and/or criminal sanctioning systems. in line with the communication from the commission on the european green deal22 and the eu biodiversity strategy for 203023 , certain intentional unlawful conduct covered under regulation (ec) no 1224/2009 and regulation (ec) 1005/200824 should be established as criminal offences. similarly , the common agricultural policy1a provides for penalties , in the area of both interventions covered and not covered by iacs , and those related to conditionality rules , jointly aiming for safeguards for environment and prudent and rational use of natural resources. this directive provides for establishing criminal sanctions in case of serious non-compliance with the respective provisions.


### (6) member states should provide for criminal penalties in their national legislation in respect of serious infringements of provisions of union law concerning protection of the environment. in the framework of the common fisheries policy , union law provides for comprehensive set of rules for control and enforcement under regulation (ec) no 1224/200921 and regulation (ec) no 1005/2008 in case of serious infringements , including those that cause damage to the marine environment. under this system the member states have the choice between administrative and/or criminal sanctioning systems. in line with the communication from the commission on the european green deal22 and the eu biodiversity strategy for 203023 , certain intentional unlawful conduct covered under regulation (ec) no 1224/2009 and regulation (ec) 1005/200824 should be established as criminal offences. ### deleted


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


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


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


### (9) the environment should be protected in a wide sense , as set out under article 3 (3) teu and article 191 tfeu , covering all natural resources - air , water , soil , wild fauna and flora including habitats - as well as services provided by natural resources. ### (9) the environment is daily threatened by destruction and deterioration , seriously endangering natural and human systems around the world but also increasingly in the eu. the environment should thus be protected in a wide sense , as set out under article 3 (3) teu and article 191 tfeu , covering all natural resources - air , water , soil , wild fauna and flora , including habitats , ecosystems and species population - as well as functions and services provided by natural resources , and their interactions as well as respect for planetary boundaries.


### (9) the environment should be protected in a wide sense , as set out under article 3 (3) teu and article 191 tfeu , covering all natural resources - air , water , soil , wild fauna and flora including habitats - as well as services provided by natural resources. ### (9) the environment is threatened daily by destruction and deterioration , seriously endangering natural and human systems around the world but also increasingly in the eu. the environment should thus be protected in a wide sense , as set out under article 3 (3) teu and article 191 tfeu , covering all natural resources - air , water , soil , wild fauna and flora including habitats , ecosystems and species population- as well as functions and services provided by natural resources , and their interactions as well as respect for planetary boundaries.


### (9) the environment should be protected in a wide sense , as set out under article 3 (3) teu and article 191 tfeu , covering all natural resources - air , water , soil , wild fauna and flora including habitats - as well as services provided by natural resources. ### (9) the environment should be protected in a wide sense , as set out under article 3 (3) teu and article 191 tfeu , covering all natural resources - air , water , soil , wild fauna and flora including habitats , ecosystems and species populations - as well as prudent and rational use of natural resources and ecosystem services.


### (9) the environment should be protected in a wide sense , as set out under article 3 (3) teu and article 191 tfeu , covering all natural resources - air , water , soil , wild fauna and flora including habitats - as well as services provided by natural resources. ### (9) the environment is threatened daily by destruction and deterioration , seriously endangering natural and human systems around the world but also increasingly in the union. the environment should thus be protected in a wide sense , as set out under article 3 (3) teu and article 191 tfeu , covering all natural resources - air , water , soil , wild fauna and flora including habitats , ecosystems and species population- as well as functions and services provided by natural resources , and their interactions as well as respect for planetary boundaries.


### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. ### (10) the acceleration of climate change , biodiversity loss and environmental degradation , as exemplified by exceedance of six of the nine planetary boundaries , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity and justice. therefore , when union legislation covered by this directive evolves , this directive should also automatically cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. in such cases , the amendment of the directive should be limited to the incorporation of new criminal offences , and only concern article 3 and related provisions of the directive , in order to reflect this incorporation only. a specific procedure should be established in this sense.


### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. ### (10) the acceleration of climate change , biodiversity loss and environmental degradation , as exemplified by exceedance of six of the nine planetary boundaries , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity and justice. therefore , when union legislation covered by this directive evolves , this directive should also automatically cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. in such cases , the amendment of the directive should be limited to the incorporation of new criminal offences , and only concern article 3 and related provisions of the directive , in order to reflect this incorporation only.


### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. ### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also automatically cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in the respective part in order to add to the categories of criminal offences also the serious breaches of union environmental law adopted after this directive will have come into force.


### (12) in criminal proceedings and trials , due account should be taken of the involvement of organised criminal groups operating in ways that negatively impact the environment. criminal proceedings should address corruption , money laundering , cyber-crime and document fraud and – in relation to business activities – the intention of the offender to maximise profits or save expenses , where these occur in the context of environmental crime. these crime forms are often interconnected with serious environmental crime forms and should therefore not be dealt with in isolation. in this respect , it is of particular concern that some environmental crimes are committed with the tolerance or active support of the competent administrations or officials performing his/her public duty. in certain cases this can even take the form of corruption. examples of such behaviours are turning a blind eye or remaining silent on the infringement of laws protecting the environment following inspections , deliberately omitting inspections or controls for example with regard to whether the conditions of a permit are being respected by the permit-holder , resolutions or votes in favour of granting illegal licences or issuing falsified or untrue favourable reports. ### (12) in criminal proceedings and trials , due account should be taken of the involvement of organised criminal groups operating in ways that negatively impact the environment. environmental crimes are often committed by organised crime groups , which operate across the union’s internal and external borders. the involvement of organised crime groups in the environmental offence , or the commission of an offence for the benefit of a group of such kind , should be regarded as aggravating circumstances. criminal proceedings should address corruption , money laundering , cyber-crime and document fraud and – in relation to business activities – the intention of the offender to maximise profits or save expenses , where these occur in the context of environmental crime. these crime forms are often interconnected with serious environmental crime forms and should therefore not be dealt with in isolation. in this respect , it is of particular concern that some environmental crimes are committed with the tolerance or active support of the competent administrations or officials performing his/her public duty. in certain cases this can even take the form of corruption. examples of such behaviours are turning a blind eye or remaining silent on the infringement of laws protecting the environment following inspections , deliberately omitting inspections or controls for example with regard to whether the conditions of a permit are being respected by the permit-holder , resolutions or votes in favour of granting illegal licences or issuing falsified or untrue favourable reports. considering the role that public authorities should exert in preventing and addressing unlawful conducts , the commission of environmental crimes by public officials when performing their duties , or their involvement in these crimes , should be taken into account as aggravating factor when determining the appropriate level of sanctioning.


### (13) inciting , and aiding and abetting the criminal offences committed intentionally should also be punishable. an attempt to commit a criminal offence that causes death or serious injury of a person , substantial damage to the environment or is likely to cause substantial damage to the environment or is otherwise considered particularly harmful should also constitute a criminal offence when committed intentionally. ### (13) inciting , and aiding and abetting the criminal offences committed intentionally should also be punishable. an attempt to commit a criminal offence that causes death or serious injury of a person , substantial damage to the environment or is likely to cause substantial damage to the environment or is otherwise considered particularly harmful should also constitute a criminal offence when committed intentionally. when such conduct is observed within public administration , it is essential to be able to bring the matter before the courts and apply criminal sanctions.


### (14) sanctions for the offences should be effective , dissuasive and proportionate. to this end , minimum levels for the maximum term of imprisonment should be set for natural persons. accessory sanctions are often seen as being more effective than financial sanctions especially for legal persons. additional sanctions or measures should be therefore available in criminal proceedings. these should include the obligation to reinstate the environment , exclusion from access to public funding , including tender procedures , grants and concessions and withdrawal of permits and authorisations. this is without prejudice to the discretion of judges or courts in criminal proceedings to impose appropriate sanctions in the individual cases. ### (14) sanctions for the offences should be effective , dissuasive and proportionate. to this end , minimum levels for the maximum term of imprisonment should be set for natural persons. accessory sanctions are often seen as being more effective than financial sanctions especially for legal persons. additional sanctions or measures should be therefore available in criminal proceedings. these should include the obligation to reinstate the environment , exclusion from access to public funding , including tender procedures , grants and concessions , withdrawal of permits and authorisations and making sentences public. the commission should present , within one year after entry into force of this directive , guidance classifying sanctions for national competent authorities , prosecutors and judges. this is without prejudice to the discretion of judges or courts in criminal proceedings to impose appropriate sanctions in the individual cases.


### (14) sanctions for the offences should be effective , dissuasive and proportionate. to this end , minimum levels for the maximum term of imprisonment should be set for natural persons. accessory sanctions are often seen as being more effective than financial sanctions especially for legal persons. additional sanctions or measures should be therefore available in criminal proceedings. these should include the obligation to reinstate the environment , exclusion from access to public funding , including tender procedures , grants and concessions and withdrawal of permits and authorisations. this is without prejudice to the discretion of judges or courts in criminal proceedings to impose appropriate sanctions in the individual cases. ### (14) sanctions for the offences should be effective , dissuasive and proportionate. to this end , minimum levels for the maximum term of imprisonment should be set for natural persons. accessory sanctions are often seen as being more effective than financial sanctions especially for legal persons. additional sanctions or measures should be therefore available in criminal proceedings. these should include the obligation to fully cover the cost to reinstate the environment , exclusion from access to public funding , including tender procedures , grants and concessions and withdrawal of permits and authorisations. this is without prejudice to the discretion of judges or courts in criminal proceedings to impose appropriate sanctions in the individual cases.


### (14) sanctions for the offences should be effective , dissuasive and proportionate. to this end , minimum levels for the maximum term of imprisonment should be set for natural persons. accessory sanctions are often seen as being more effective than financial sanctions especially for legal persons. additional sanctions or measures should be therefore available in criminal proceedings. these should include the obligation to reinstate the environment , exclusion from access to public funding , including tender procedures , grants and concessions and withdrawal of permits and authorisations. this is without prejudice to the discretion of judges or courts in criminal proceedings to impose appropriate sanctions in the individual cases. ### (14) sanctions for the offences should be effective , dissuasive and proportionate. to this end , in the definition and application of sanctions , member states should also take into account the financial benefits accrued by committing the offence , the level of the damage caused , as well as the possibility and costs involved in reinstatement or reparation. minimum levels for the maximum term of imprisonment should be set for natural persons. accessory sanctions are often seen as being more effective than financial sanctions especially for legal persons. additional sanctions or measures should be therefore available in criminal proceedings. these should include the obligation to reinstate the environment , exclusion from access to public funding , including tender procedures , grants , concessions and licenses and withdrawal of permits and authorisations and making sentences public. when offences are committed by government officials , sanctions should also include disqualification from functions and bans on running for elected or public office. the commission should present , within one year after entry into force of this directive , guidance classifying sanctions for national competent authorities , prosecutors and judges. this is without prejudice to the discretion of judges or courts in criminal proceedings to impose appropriate sanctions in the individual cases.


### (15) where national law provides for it , legal persons should also be held criminally liable for environmental criminal offences according to this directive. member states whose national law does not provide for the criminal liability of legal persons should ensure that their administrative sanctioning systems provide for effective , dissuasive and proportionate sanctions types and levels as laid down in this directive in order to achieve its objectives. financial situation of legal persons should be taken into account to ensure the dissuasiveness of the sanction imposed. ### (15) legal persons should also be held criminally liable for environmental criminal offences according to this directive. like natural persons , legal persons who are perpetrators , instigators or accomplices in offences must be held responsible and subject to criminal proceedings. member states whose national law does not provide for the criminal liability of legal persons should ensure that their administrative sanctioning systems provide for effective , dissuasive , proportionate and , where possible , identical sanctions types and levels as laid down in this directive in order to achieve its objectives. financial situation of legal persons , the direct and indirect environmental consequences in the short , medium and long term as well as , if applicable , the irreversible nature of the environmental damage , should be taken into account to ensure the dissuasiveness of the sanction imposed. finally , the level of criminal sanctions applicable to legal persons for other categories of offences should be taken into account.


### (15) where national law provides for it , legal persons should also be held criminally liable for environmental criminal offences according to this directive. member states whose national law does not provide for the criminal liability of legal persons should ensure that their administrative sanctioning systems provide for effective , dissuasive and proportionate sanctions types and levels as laid down in this directive in order to achieve its objectives. financial situation of legal persons should be taken into account to ensure the dissuasiveness of the sanction imposed. ### (15) legal persons should also be held criminally liable for environmental criminal offences according to this directive. like natural persons , legal persons who are perpetrators , instigators or accomplices in offences must be held responsible and subject to criminal proceedings. member states whose national law does not provide for the criminal liability of legal persons should ensure that their administrative sanctioning systems provide for effective , dissuasive , proportionate and where possible identical sanctions types and levels as laid down in this directive in order to achieve its objectives. financial situation of legal persons , the direct and indirect environmental consequences in the short , medium and long term as well as , if applicable , the irreversible nature of the environmental damage should be taken into account to ensure the dissuasiveness of the sanction imposed. finally , the level of criminal sanctions applicable to legal persons for other categories of offences should be taken into account.


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


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


### (17) where the crimes are of a continuing nature , they should be brought to an end as soon as possible. where offenders have made financial gains , such gains should be confiscated. ### (17) where the crimes are of a continuing nature and could have substantial or even irreversible consequences on the environment , they should be brought to an end as soon as possible on the basis of the precautionary and preventive principles enshrined in article 191(2) tfeu. the commission should ensure that member states establish a mechanism at national level to deal with cases in an accelerated procedure where there is a risk of irreversible or substantial damage to the environment. where offenders have made financial gains , such gains should be confiscated. these financial gains should be used to repair damages caused to the environment , to compensate victims and to finance measures aimed at combating similar crimes.


### (17) where the crimes are of a continuing nature , they should be brought to an end as soon as possible. where offenders have made financial gains , such gains should be confiscated. ### (17) where the crimes are of a continuing nature and could have substantial or even irreversible consequences on the environment , they should be brought to an end as soon as possible on the basis of the precautionary and preventive principles enshrined in article 191(2) tfeu. therefore the commission encourages member states to establish a mechanism at national level to deal with cases in an accelerated procedure where there is a risk of irreversible or substantial damage to the environment. where offenders have made financial gains , such gains should be confiscated. these financial gains should be used to repair damages caused to the environment , to compensate victims and to finance measures aimed at combating similar crimes.


### (17) where the crimes are of a continuing nature , they should be brought to an end as soon as possible. where offenders have made financial gains , such gains should be confiscated. ### (17) where the crimes are of a continuing nature , they should be brought to an end as soon as possible. where offenders have made financial gains , such gains should be confiscated. the directive also lays down the rules for the management of the confiscated gains.


### (17) where the crimes are of a continuing nature , they should be brought to an end as soon as possible. where offenders have made financial gains , such gains should be confiscated. ### (17) where the crimes are of a continuing nature and could have substantial or even irreversible consequences on the environment , they should be brought to an end as soon as possible on the basis of the precautionary and preventive principles enshrined in article 191(2) tfeu. member states should lay down rules providing for the immediate cessation or prevention , on a precautionary basis , of unlawful conducts to avert the occurrence of an environmental damage , to mitigate such damage or to avoid further negative consequences. therefore the commission encourages member states to establish a mechanism at national level to deal with cases in an accelerated procedure where there is a risk of irreversible or substantial damage to the environment. where offenders have made financial gains , such gains should be confiscated. member states should take the necessary measures to ensure that confiscated proceeds derived from and instrumentalities of the environmental crime will address the consequences of those crimes and be used to finance and cover the costs associated to environmental restoration and to damage compensation and reparation.


### (19) member states should lay down rules concerning limitation periods necessary in order to enable them to counter environmental criminal offences effectively , without prejudice to national rules that do not set limitation periods for investigation , prosecution and enforcement. ### (19) member states should lay down rules concerning limitation periods necessary and adapted to the specificities of environmental damage , the occurrence of which is often spread over time , in order to enable them to counter environmental criminal offences effectively , without prejudice to national rules that do not set limitation periods for investigation , prosecution and enforcement. member states shall also ensure that special measures of limitation may be applied in the case of concealment of an offence , in particular where the offender has prevented its discovery. in this case , the time limit shall run only from the day when the offence could be established under conditions that allow prosecution.


### (19) member states should lay down rules concerning limitation periods necessary in order to enable them to counter environmental criminal offences effectively , without prejudice to national rules that do not set limitation periods for investigation , prosecution and enforcement. ### (19) member states should lay down rules concerning limitation periods necessary and adapted to the specificities of environmental damage , the occurrence of which is often spread over time , in order to enable them to counter environmental criminal offences effectively , without prejudice to national rules that do not set limitation periods for investigation , prosecution and enforcement. member states shall also ensure that special measures of limitation may be applied in the case of concealment of an offence , i.e. where the offender has prevented its discovery. in this case , the time limit shall run only from the day when the offence could be established under conditions that allow prosecution.


### (19) member states should lay down rules concerning limitation periods necessary in order to enable them to counter environmental criminal offences effectively , without prejudice to national rules that do not set limitation periods for investigation , prosecution and enforcement. ### (19) member states should lay down rules concerning limitation periods necessary in order to enable them to counter environmental criminal offences effectively , without prejudice to national rules that do not set limitation periods for investigation , prosecution and enforcement. given the seriousness of the respective conduct , there should be no limitation period for the criminal offence of ecocide and for the criminal offence , which has affected natural ecosystem which is established as a legal entity.


### (19) member states should lay down rules concerning limitation periods necessary in order to enable them to counter environmental criminal offences effectively , without prejudice to national rules that do not set limitation periods for investigation , prosecution and enforcement. ### (19) member states should lay down rules concerning limitation periods necessary and adapted to the specificities of environmental damage , the occurrence of which is often spread over time , in order to enable them to counter environmental criminal offences effectively , without prejudice to national rules that do not set limitation periods for investigation , prosecution and enforcement. member states should also ensure that special measures of limitation may be applied in the case of concealment of an offence , i.e. where the offender has prevented its discovery. in this case , the time limit shall run only from the day when the offence could be established under conditions that allow prosecution.


### (21) member states should define the scope of administrative and criminal law enforcement clearly with regard to environmental offences according to their national law. in the application of national law transposing this directive , member states should ensure that the imposition of criminal sanctions and of administrative sanctions respects the principles of the charter of fundamental rights of the european union , including the prohibition of ne bis in idem. ### (21) member states should define the scope of administrative and criminal law enforcement clearly with regard to environmental offences according to their national law. criminal proceedings and related sanctions should be fully separate and independent from administrative proceedings and sanctions. in the application of national law transposing this directive , member states should ensure that the imposition of criminal sanctions and of administrative sanctions respects the principles of the charter of fundamental rights of the european union , including the prohibition of ne bis in idem.


### (22) furthermore , judicial and administrative authorities in the member states should have at their disposal a range of criminal sanctions and other measures to address different types of criminal behaviour in a tailored and effective manner. ### (22) furthermore , judicial and administrative authorities in the member states should have at their disposal a range of criminal sanctions and other measures to address different types of criminal behaviour in a tailored and effective manner. with regard to financial sanctions , these authorities must take into account the financial situation of legal persons and , in particular , the turnover but also the illegal gains resulting from the realisation of the damage.


### (22) furthermore , judicial and administrative authorities in the member states should have at their disposal a range of criminal sanctions and other measures to address different types of criminal behaviour in a tailored and effective manner. ### (22) furthermore , judicial and administrative authorities in the member states should have at their disposal a proper guidance , allowing for a range of criminal sanctions and other measures to address different types of criminal behaviour in a tailored and effective manner , with an adequate level of harmonisation at eu level to ensure effective cross-border cooperation , to prevent dual criminality and prevent that low enforcement and low penalties levels in a member state negatively affect the implementation of this directive.


### (22) furthermore , judicial and administrative authorities in the member states should have at their disposal a range of criminal sanctions and other measures to address different types of criminal behaviour in a tailored and effective manner. ### (22) furthermore , judicial and administrative authorities in the member states should have at their disposal a range of criminal sanctions and other measures to address different types of criminal behaviour in a tailored and effective manner. with regard to financial sanctions , these authorities must take into account the financial situation of legal persons and in particular the turnover but also the illegal gains resulting from the realisation of the damage.


### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively. ### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively. member states should thus extend their jurisdiction where an offence creates a risk for the environment on its territory or where it is committed against its residents. considering the limits of the territoriality principle in applying criminal law to environmental crimes of a transboundary nature and the significant number of cases where eu actors are involved in environmental crimes taking place outside of europe , member states should introduce a so-called universal jurisdiction for serious environmental crimes , in particular when it comes to ecocide.


### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively. ### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to enable the competent authorities to investigate and prosecute such activities , including where an offence is committed , by means of information and communication technology , from their territory , whether or not such technology is based in their territory. member states should also strengthen inter-agency cooperation between financial investigators and environmental crime agencies , to detect and pursue financial investigations into environmental crimes. this includes working with foreign counterparts to share information , facilitate prosecutions and recover assets that are moved and held abroad1a.


### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively. ### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively. member states should thus extend their jurisdiction where an offence creates a risk for the environment on its territory or where it is committed against its residents. considering the limits of the territoriality principle in applying criminal law to environmental crimes of a transboundary nature and the significant number of cases where eu actors are involved in environmental crimes taking place outside of europe , member states should introduce so-called universal jurisdiction for serious environmental crimes , in particular when it comes to ecocide.


### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively. ### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively , and take the necessary measures to extend their jurisdiction in specific circumstances. member states should thus establish their jurisdiction where an offence creates a risk for the environment on its territory , where it is committed against its nationals or its habitual residents , where it is committed by a public official member of a public authority established within its territory , or where it is committed for the benefit of a legal person established on its territory. considering the limits of the territoriality principle in applying criminal law to environmental crimes of a transboundary nature and the significant number of cases where union actors are involved in environmental crimes taking place outside of the union , member states should introduce so-called universal jurisdiction for serious environmental crimes , in particular when it comes to ecocide. in the event of a conflict of jurisdiction among two or more member states , and pending the resolution of the conflict , member states should still adopt all the necessary precautionary measures to prevent a damage to the environment or the further deterioration of an existing damage affecting their territory.


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


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


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


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


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


### (26) since nature cannot represent itself as a victim in criminal proceedings , for the purpose of effective enforcement members of the public concerned , as defined in this directive taking into account articles 2(5) and 9(3) of the aarhus convention26 , should have the possibility to act on behalf of the environment as a public good , within the scope of the member states’ legal framework and subject to the relevant procedural rules. ### (26) considering the intrinsic value of nature and since nature cannot represent itself as a victim in criminal proceedings , for the purpose of effective enforcement members of the public concerned , as defined in this directive taking into account articles 2(5) and 9(3) of the aarhus convention , should have the possibility to act on behalf of the environment as a natural common , within the scope of the member states’ legal framework and subject to the relevant procedural rules. in order to ensure respect for the right to an effective remedy enshrined in article 47 of the charter of fundamental rights and article 9(3) of the aarhus convention , obstacles to access to justice should be limited by reducing the length and cost of proceedings for victims of environmental damage , increasing the powers of the courts to order effective compensation , and extending the possibility for members of the public to participate in proceedings as civil parties.