### persons who are blind , visually impaired or otherwise print disabled continue to face many barriers to accessing books and other print material . the need to increase the number of works and other protected subject - matter in accessible formats available to those persons and improve their circulation and dissemination has been recognised at an international level . the marrakesh treaty to facilitate access to published works for persons who are blind , visually impaired , or otherwise print disabled was signed on behalf of the union on 30 april 201412 . it requires contracting parties to provide exceptions or limitations to the exclusive rights of holders of copyright and related rights for the making and dissemination of copies in accessible formats of certain works and other subject - matter and for the cross - border exchange of those accessible format copies . the beneficiaries of the marrakesh treaty are persons who are blind , visually impaired or have a perceptual or reading disability , including dyslexia , preventing them from reading printed works to the same degree as persons without such disability , or are unable to hold or manipulate a book or to focus and move the eyes to the extent that would be normally acceptable for reading due to a physical disability . __________________ 12 council decision 2014 / 221 / eu of 14 april 2014 on the signing , on behalf of the european union , of the marrakesh treaty to facilitate access to published works for persons who are blind , visually impaired , or otherwise print disabled . ### persons who are blind , visually impaired or otherwise print disabled continue to face many barriers to accessing books and other print material . the need to make a much larger number of works and other protected subject - matter in accessible formats fully available to those persons and significantly improve their circulation and dissemination has been recognised at an international level . the marrakesh treaty to facilitate access to published works for persons who are blind , visually impaired , or otherwise print disabled was signed on behalf of the union on 30 april 201412 , having already been adopted by the world intellectual property organization in 2013 . it requires contracting parties to provide exceptions or limitations to the exclusive rights of holders of copyright and related rights for the making and dissemination of copies in accessible formats of certain works and other subject - matter and for the cross - border exchange of those accessible format copies . the beneficiaries of the marrakesh treaty are persons who are blind , visually impaired or have a perceptual or reading disability , including dyslexia , preventing them from reading printed works to the same degree as persons without such disability , or are unable to hold or manipulate a book or to focus or move the eyes to the extent that would be normally acceptable for reading due to a physical disability . __________________ 12 council decision 2014 / 221 / eu of 14 april 2014 on the signing , on behalf of the european union , of the marrakesh treaty to facilitate access to published works for persons who are blind , visually impaired , or otherwise print disabled .


### ‘ accessible format copy’ means a copy of a work or other subject - matter in an alternative manner or form that gives a beneficiary person access to the work or other subject - matter , including allowing for the person to have access as feasibly and comfortably as a person without a visual impairment or any of the disabilities referred to in paragraph 2 ; ### ‘ accessible format copy’ means a copy of a work or other subject - matter in an alternative manner or form that gives a beneficiary person access to the work or other subject - matter , including allowing for the person to have access as feasibly and comfortably as a person without any of the impairments or disabilities referred to in paragraph 2 ;


### an authorised entity established in a member state carrying out the acts referred to in articles 3 and 4 shall provide the following information , on request , to any beneficiary person or right holder : ### an authorised entity established in a member state carrying out the acts referred to in articles 3 and 4 shall provide the following information in an accessible way , on request , to any beneficiary person or right holder :


### the processing of personal data carried out within the framework of this regulation shall be carried out in compliance with directive 95 / 46 / ec . ### the processing of personal data carried out within the framework of this regulation shall be carried out in compliance with directives 95 / 46 / ec and 2002 / 58 / ec , and with regulation 2016 / 679 of the european parliament and of the council1a . __________________ 1a regulation 2016 / 679 of the european parliament and of the council of 27 april 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data , and repealing directive 95 / 46 / ec .


### no sooner than [ five years after the date of application ] , the commission shall carry out an evaluation of this regulation and present the main findings to the european parliament , the council and the european economic and social committee , accompanied , where appropriate , by proposals for the amendment of this regulation . ### no later than [ three years after the date of application ] , the commission shall carry out an evaluation of this regulation and present the main findings to the european parliament , the council and the european economic and social committee , accompanied , where appropriate , by proposals for the amendment of this regulation .


### in chartering arrangements the relationships between the owner , the charterer and the flag state are often unclear and some iuu fishers evade controls by abusing the arrangements for the chartering of fishing vessels . chartering is prohibited in regulation 2016 / 162722 establishing a multiannual recovery plan for bluefin tuna in the atlantic and mediterranean . it is therefore appropriate , as a preventive measure to protect a stock under recovery and for sake of consistency with union law , to adopt a similar prohibition in the multiannual recovery plan for mediterranean swordfish . __________________ 22 regulation 2016 / 1627 of the european parliament and of the council of 14 september 2016 on a multiannual recovery plan for bluefin tuna in the eastern atlantic and the mediterranean , and repealing council regulation no 302 / 2009 . ### in chartering arrangements the relationships between the owner , the charterer and the flag state are often unclear and some operators engaging in iuu activities evade controls by abusing the arrangements for the chartering of fishing vessels . chartering is prohibited in regulation 2016 / 162722establishing a multiannual recovery plan for bluefin tuna in the atlantic and mediterranean . it is therefore appropriate , as a preventive measure to protect a stock under recovery and for sake of consistency with union law , to adopt a similar prohibition in the multiannual recovery plan for mediterranean swordfish . __________________ 22 regulation 2016 / 1627 of the european parliament and of the council of 14 september 2016 on a multiannual recovery plan for bluefin tuna in the eastern atlantic and the mediterranean , and repealing council regulation no 302 / 2009 .


### in order to swiftly implement into union law future amendments to the iccat recommendations , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of amending the annexes to this regulation as well as provisions listed in article 34 of this regulation . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level , and that those consultations be conducted in accordance with the principles laid down in the interinstitutional agreement of 13 april 2016 on better law making23 . in particular , to ensure equal participation in the preparation of delegated acts , the european parliament and the council receive all documents at the same time as member states ' experts , and their experts systematically have access to meetings of commission expert groups dealing with the preparation of delegated acts . __________________ 23 interinstitutional agreement of 13 april 2016 on better law making . ### in order to swiftly implement into union law future iccat recommendations amending the recovery plan set out in iccat recommendation 16 - 05 , the power to adopt acts in accordance with article 290 of the treaty on the functioning of the european union should be delegated to the commission in respect of amending the annexes and the relevant articles of this regulation . it is of particular importance that the commission carry out appropriate consultations during its preparatory work , including at expert level , and that those consultations be conducted in accordance with the principles laid down in the interinstitutional agreement of 13 april 2016 on better law making23 . in particular , to ensure equal participation in the preparation of delegated acts , the european parliament and the council receive all documents at the same time as member states ' experts , and their experts systematically have access to meetings of commission expert groups dealing with the preparation of delegated acts . __________________ 23 interinstitutional agreement of 13 april 2016 on better law making .


### this regulation lays down general rules for the implementation by the union of the multiannual recovery plan for mediterranean swordfish recommended by the international commission for the conservation of atlantic tunas , starting from 2017 and continuing through 2031 . ### this regulation lays down general rules for the implementation by the union of the multiannual recovery plan for mediterranean swordfish adopted by the international commission for the conservation of atlantic tunas , starting from 2017 and continuing through 2031 .


### operate in the iccat convention area fishing swordfish in the mediterranean ; or ### fish for swordfish in the mediterranean sea ; or


### tranship , also outside the iccat convention area , swordfish caught in the mediterranean sea ; ### tranship or carry on board , also outside the iccat convention area , swordfish caught in the mediterranean sea ;


### third country fishing vessels and third country vessels engaged in recreational fisheries which operate in union waters fishing swordfish in the mediterranean ; ### third country fishing vessels and third country vessels engaged in recreational fisheries which operate in union waters and which fish for swordfish in the mediterranean sea ;


### management , technical conservation measures and control ### management measures , technical conservation measures and control measures


### in accordance with article 17 of regulation no 1380 / 2013 , when allocating the fishing opportunities available to them , member states shall use transparent and objective criteria , including those of an environmental , social and economic nature , and shall also endeavour to distribute national quotas fairly among the various fleet segments giving consideration to traditional and artisanal fishing , and to provide incentives to union fishing vessels deploying selective fishing gear or using fishing techniques with reduced environmental impact . ### in accordance with article 17 of regulation no 1380 / 2013 , when allocating the fishing opportunities available to them , member states shall use transparent and objective criteria , including those of an environmental , social and economic nature . national quotas shall be distributed fairly among the various fleet segments giving consideration to traditional and artisanal fishing . member states shall endeavour to provide incentives to union fishing vessels deploying selective fishing gear or using fishing techniques with reduced environmental impact .


### member states shall submit their fishing plans to the commission by 1 march of each year . such plans shall be in accordance with the iccat guidelines for submitting data and information , and shall include detailed information regarding the quota of mediterranean swordfish allocated by gear type , including to recreational fisheries , where relevant , and to by - catches . ### member states shall submit their fishing plans to the commission by 1 march of each year . such plans shall be in accordance with the iccat guidelines for submitting data and information , and shall include detailed information regarding the quota of mediterranean swordfish allocated by gear type , including quota allocated to recreational fisheries , where relevant , and to by - catches .


### member states shall monitor the effectiveness of the closures referred to in paragraphs 1 and 2 and shall submit to the commission , at least two months and 15 days before the iccat annual meeting each year , all relevant information on appropriate controls and inspections carried out the previous year to ensure compliance with those paragraphs . the commission shall forward that information to the iccat secretariat at least two months before the iccat annual meeting each year . ### member states shall monitor the effectiveness of the closures referred to in paragraphs 1 and 2 and shall submit to the commission , at least two months and 15 days before the iccat annual meeting each year , all relevant information on appropriate controls and inspections carried out the previous year to ensure compliance with this article . the commission shall forward that information to the iccat secretariat at least two months before the iccat annual meeting each year .


### notwithstanding paragraph 1 of article 11 , catching vessels fishing actively for swordfish may retain on board , tranship , transfer , land , transport , store , sell , display or offer for sale incidental catches of swordfish below the minimum conservation reference size , provided such catches do not exceed 5 % by weight or number of pieces of the total swordfish catch of such vessels . ### notwithstanding paragraph 1 of article 11 , fishing vessels fishing for swordfish may retain on board , tranship , transfer , land , transport , store , sell , display or offer for sale incidental catches of swordfish below the minimum conservation reference size , provided such catches do not exceed 5 % by weight or number of specimens of the total swordfish catch of such vessels .


### the information on catching vessels referred to in paragraph 1 and shall contain the vessel ' s name and union fleet register number as defined in annex i to commission implementing regulation 2017 / 21830 on the union fishing fleet register . __________________ 30 oj l 34 , 9 . 2 . 2017 , p . 9 . ### the information on vessels referred to in paragraph 1 and shall contain the vessel ' s name and , where applicable , union fleet register number as defined in annex i to commission implementing regulation 2017 / 21830 on the union fishing fleet register . __________________ 30 oj l 34 , 9 . 2 . 2017 , p . 9 .


### in addition to the information referred in paragraph 2 , member states shall notify the commission , at the latest within 30 days , of any addition to , deletion from or modification of the information on catching vessels referred to in paragraph 1 . the commission shall transmit , at the latest within 45 days from the date of the addition to , deletion from or modification of the information on those catching vessels , inform thereof the iccat secretariat . ### member states shall notify the commission of any modifications of the information referred to in paragraphs 1 and 2 , not later than 30 days after such modification . the commission shall inform the iccat secretariat thereof within 15 days of receiving such notification .


### in accordance with article 7 of regulation 2017 / 2403 , the commission shall , if necessary , modify during the year the information on catching vessels referred to in paragraph 1 , by providing updated information to the iccat secretariat . ### in addition to any information transmitted to the iccat secretariat in accordance with paragraph 3 of this article , the commission shall where necessary , pursuant to article 7 of regulation no 2017 / 2043 , send updated details of the vessels referred to in paragraph 1 of this article to the iccat secretariat without delay .


### by 30 june of each year , member states shall submit electronically to the commission the following information concerning catching vessels flying their flag that were authorised to carry out pelagic longline fisheries or harpoon fisheries targeting mediterranean swordfish during the preceding year : ### by 30 june of each year , member states shall submit electronically to the commission the following information concerning fishing vessels flying their flag that were authorised to carry out pelagic longline fisheries or harpoon fisheries targeting mediterranean swordfish during the preceding year :


### the chartering of union fishing vessels for mediterranean swordfish shall be prohibited . ### the chartering of union fishing vessels for the fishing of mediterranean swordfish shall be prohibited .


### the information referred to in paragraphs 1 , 2 and 3 shall be submitted in the format set out in the last version of the iccat guidelines for submitting data and information . ### the information referred to in paragraphs 1 , 2 and 3 shall be submitted in the format set out in the most recent version of the iccat guidelines for submitting data and information .


### name and address of owner and operator of the fishing vessel . ### name and address of owner and operator of the vessel .


### different operators are active in the food supply chain at the stages of production , processing , marketing , distribution and retail of food products . the chain is by far the most important channel for bringing food products from “farm to fork” . those operators trade food products , that is to say primary agricultural products , including fishery and aquaculture products , as listed in annex i to the treaty for use as food , and other food products not listed in that annex but processed from agricultural products for use as food . ### different operators are active in the agricultural and food supply chain at the stages of production , processing , importing , exporting , marketing , distribution , retail and sale to final consumers of agricultural and food products . the chain is by far the most important channel for bringing agricultural and food products from “farm to fork” . those operators trade agricultural and food products , that is to say primary agricultural products , including fishery and aquaculture products , as listed in annex i to the treaty , and other food products not listed in that annex but processed from agricultural products for use as food .


### the number and size of operators vary across the different stages of the food supply chain . differences in bargaining power relate to the different levels of concentration of operators and can enable the unfair exercise of bargaining power by using unfair trading practices . unfair trading practices are in particular harmful for small and medium - sized operators in the food supply chain . agricultural producers , who supply primary agricultural products , are largely small and medium - sized . ### the number and size of operators vary across the different stages of the agricultural and food supply chain . differences in bargaining power relate to the different levels of concentration of operators and can enable the unfair exercise of bargaining power by using unfair trading practices . unfair trading practices are harmful for operators in the agricultural and food supply chain both inside and outside the union . agricultural producers , who supply primary agricultural products , are often small and medium - sized actors in the food supply chain .


### as a majority of member states already have national rules on unfair trading practices , albeit diverging , it is appropriate to use the tool of a directive to introduce a minimum protection standard under union law . this should enable member states to integrate the relevant rules into their national legal order in such a way as to bring about a cohesive regime . member states should not be precluded from adopting and applying on their territory stricter national laws protecting small and medium - sized suppliers and buyers against unfair trading practices occurring in business - to - business relationships in the food supply chain , subject to the limits of union law applicable to the functioning of the internal market . ### as a majority of member states already have national rules on unfair trading practices , albeit diverging , it is appropriate to use the tool of a directive to introduce a minimum protection standard under union law . this should enable member states to integrate the relevant rules into their national legal order in such a way as to bring about a cohesive regime . member states should not be precluded from adopting and applying on their territory stricter national laws protecting suppliers and buyers against unfair trading practices occurring in business - to - business relationships in the agricultural and food supply chain , subject to the limits of union law applicable to the functioning of the internal market .


### the enforcement authorities of the member states should have the necessary powers that enable them to effectively gather any factual information by way of information requests . they should have the power to order the termination of a prohibited practice , where applicable . the existence of a deterrent , such as the power to impose fines and the publication of investigation results , can encourage behavioural change and pre - litigation solutions between the parties and should therefore be part of the powers of the enforcement authorities . the commission and the enforcement authorities of the member states should cooperate closely so as to ensure a common approach with respect to the application of the rules set out in this directive . in particular , the enforcement authorities should provide each other mutual assistance , for example by sharing information and assisting in investigations which have a cross - border dimension . ### the enforcement authorities of the member states should have the necessary powers that enable them to effectively gather any factual information by way of information requests or being able to perform on - site inspections . they should have the power to order the termination of a prohibited practice , where applicable . the existence of a deterrent , such as the power to impose fines and the publication of investigation results , can encourage behavioural change and pre - litigation solutions between the parties and should therefore be part of the powers of the enforcement authorities . the commission and the enforcement authorities of the member states should coordinate their actions closely via the establishment of a coordination forum so as to ensure a common approach with respect to the application of the rules set out in this directive . in particular , the enforcement authorities should provide each other mutual assistance , for example by sharing information , assisting in investigations and taking enforcement measures in cases which have a cross - border dimension .


### to facilitate effective enforcement , the commission should help organise meetings between the enforcement authorities of the member states where best practices can be exchanged and relevant information can be shared . the commission should establish and manage a website to facilitate those exchanges . ### to ensure proper enforcement , the commission should establish a coordination forum with representatives of the enforcement authorities of the member states where best practices can be exchanged and relevant information can be shared . the commission should also establish and manage a website to facilitate this coordination .


### in the interest of an effective implementation of the policy in respect of unfair trading practices in business - to - business relationships in the food supply chain , the commission should review the application of this directive and submit a report to the european parliament , the council , the european economic and social committee and the committee of the regions . the review should also pay particular attention to whether protection of small and medium - sized buyers of food products in the supply chain – in addition to the protection of small and medium sized suppliers – in the future would be justified , ### in the interest of an effective implementation of the policy in respect of unfair trading practices in business - to - business relationships in the agricultural and food supply chain , the commission should review the application of this directive and submit a report to the european parliament , the council , the european economic and social committee and the committee of the regions . the review should also pay particular attention to whether protection of buyers of food products in the supply chain – in addition to the protection of suppliers – in the future would be justified ,


### member states shall ensure that the following trading practices are prohibited : ### member states shall ensure that all unfair trading practices are prohibited , including at least the following trading practices :


### a buyer cancels orders of perishable food products at such short notice that a supplier cannot reasonably be expected to find an alternative to commercialise or use these products ; ### a buyer unilaterally cancels orders of perishable food products at such short notice that a supplier cannot reasonably be expected to find an alternative to commercialise or use these products at the same value ;


### a buyer unilaterally and retroactively changes the terms of the supply agreement concerning the frequency , timing or volume of the supply or delivery , the quality standards or the prices of the food products ; ### a buyer unilaterally changes the terms of the supply agreement concerning the frequency , timing or volume of the supply or delivery , the quality standards or the prices of the agricultural or food products , or the terms of payment ;


### the enforcement authorities shall meet once per year to discuss the application of this directive on the basis of the annual reports referred to in article 9 and best practices in the area it covers . the commission shall facilitate those meetings . ### the enforcement authorities shall meet at least once per year to discuss the application of this directive within the framework of a coordination forum under the supervision of the commission .


### no sooner than three years after the date of application of this directive , the commission shall carry out an evaluation of this directive and present a report on the main findings to the european parliament , the council and the european economic and social committee and the committee of the regions . ### no later than three years after the date of application of this directive and every two years thereafter , the commission shall carry out an evaluation of this directive and present a report on the main findings to the european parliament , the council and the european economic and social committee and the committee of the regions . the report shall consider the need to review this directive , in particular to include new forms of unfair trading practice , and to make use of data on input costs and price transmission through the agricultural or food supply chain in order to establish criteria for determining fair prices within a supply agreement . on the basis of this report , the commission may present appropriate legislative proposals .


### this regulation establishes rules applicable to rail transport as regards the following : ### this regulation establishes rules applicable to rail transport to provide for effective protection of passengers and encourage rail travel as regards the following :


### non - discrimination against , and mandatory assistance for , persons with disabilities and persons with reduced mobility ; ### non - discrimination against , immediate , spontaneous and mandatory assistance by trained staff for , persons with disabilities and persons with reduced mobility ;


### passengers shall be entitled to take bicycles on board the train , where appropriate for a reasonable fee . they shall keep their bicycles under supervision during the journey and ensure that no inconvenience or damage is caused to other passengers , mobility equipment , luggage or rail operations . the carriage of bicycles may be refused or restricted for safety or operational reasons , provided that railway undertakings , ticket vendors , tour operators and , where appropriate , station managers inform passengers of the conditions for such a refusal or restriction in accordance with regulation no 454 / 2011 . ### passengers shall be entitled to take bicycles on - board of the train , including on high speed , long distance and cross - border trains , where appropriate for a reasonable fee . all trains must include a well indicated designated space for the carriage of at least 8 assembled bicycles . railway undertakings shall comply with this requirement at the latest two years after the entry into force of this regulation . railway undertakings , ticket vendors , tour operators and , where appropriate , station managers shall inform passengers of the conditions for bicycles carriage on all services in accordance with regulation no 454 / 2011 .


### the information referred to in paragraphs 1 and 2 shall be provided in the most appropriate format including by using up - to - date communication technologies . particular attention shall be paid to ensuring that this information is accessible to persons with disabilities in accordance with the accessibility requirements laid down in directive xxx and regulation 454 / 2011 . ### the information referred to in paragraphs 1 and 2 shall be provided in the most appropriate and easily accessible format including by using up - to - date and real time communication technologies . particular attention shall be paid to ensuring that this information is accessible to persons with disabilities in accordance with the accessibility requirements laid down in directive xxx and regulation 454 / 2011 .


### where it is reasonably to be expected , either at departure or in the event of a missed connection in the course of a journey with a through - ticket , that arrival at the final destination under the transport contract will be subject to a delay of more than 60 minutes , the passenger shall immediately have the choice between one of the following : ### where it is expected , either at departure or in the event of a missed connection in the course of a journey with a through - ticket , that arrival at the final destination under the transport contract will be subject to a delay of more than 60 minutes , the passenger shall immediately have the choice between one of the following :


### re - routing transport service providers shall pay particular attention to providing persons with disabilities and persons with reduced mobility with a comparable level of accessibility to the alternative service . ### re - routing transport service providers shall provide to persons with disabilities and persons with reduced mobility a comparable level of assistance and accessibility to the alternative service .


### without losing the right of transport , a passenger may request compensation for delays from the railway undertaking if he or she is facing a delay between the places of departure and destination stated in the transport contract for which the cost of the ticket has not been reimbursed in accordance with article 16 . the minimum compensations for delays shall be as follows : ### whilst keeping the right of transport , a passenger may request compensation for delays from the railway undertaking if he or she is facing a delay between the places of departure and destination stated in the transport contract for which the cost of the ticket has not been reimbursed in accordance with article 16 . the minimum compensations for delays shall be as follows :


### railway undertakings and station managers shall , with the active involvement of representative organisations of persons with disabilities and persons with reduced mobility , establish , or shall have in place , non - discriminatory access rules for the transport of persons with disabilities and persons with reduced mobility including their personal assistants . the rules shall allow the passenger to be accompanied by an assistance dog in accordance with any relevant national rules . ### railway undertakings and station managers shall , with the active involvement of representative organisations of persons with disabilities and persons with reduced mobility , establish , or shall have in place , non - discriminatory rules for barrier - free and independent access for the transport of persons with disabilities and persons with reduced mobility . if independent mobility is not possible , it shall include their personal assistants . the rules shall allow the passenger to be accompanied by an assistance dog or an accompanying person , both free of charge , in accordance with any relevant national rules .


### when a railway undertaking , ticket vendor or tour operator exercises the derogation provided for in article 20 , it shall upon request inform in writing the person with disabilities or person with reduced mobility concerned of its reasons for doing so within five working days of the refusal to make the reservation or to issue the ticket or the imposition of the condition of being accompanied . the railway undertaking , ticket vendor or tour operator shall make reasonable efforts to propose an alternative transport option to the person in question taking into account his or her accessibility needs . ### when a railway undertaking , ticket vendor or tour operator exercises the derogation provided for in article 20 , it shall upon request inform in writing the person with disabilities or person with reduced mobility concerned of its reasons for doing so within five working days of the refusal to make the reservation or to issue the ticket or the imposition of the condition of being accompanied . the railway undertaking , ticket vendor or tour operator shall propose an alternative transport option to the person in question taking into account his or her accessibility needs


### on departure from , transit through or arrival at , a staffed railway station of a person with disabilities or a person with reduced mobility , the station manager or the railway undertaking or both shall provide assistance free of charge in such a way that that person is able to board the departing service , or to disembark from the arriving service for which he or she purchased a ticket , without prejudice to the access rules referred to in article 20 . ### on departure from , transit through or arrival at , a staffed railway station of a person with disabilities or a person with reduced mobility , the station manager or the railway undertaking or both shall provide assistance free of charge in such a way that that person is able to board the departing service , or to disembark from the arriving service for which he or she purchased a ticket , without prejudice to the access rules referred to in article 20 . the booking of assistance shall also always be free of charge , irrespective of the communication channel being used .


### on departure from , transit through or arrival at , a staffed railway station of a person with disabilities or a person with reduced mobility , the station manager or the railway undertaking or both shall provide assistance free of charge in such a way that that person is able to board the departing service , or to disembark from the arriving service for which he or she purchased a ticket , without prejudice to the access rules referred to in article 20 . ### on departure from , transit through or arrival at , a staffed railway station of a person with disabilities or a person with reduced mobility , the station manager or the railway undertaking or both shall provide assistance free of charge in such a way that that person is able to board the departing service , or to disembark from the arriving service for which he or she purchased a ticket , without prejudice to the access rules referred to in article 20 . any booking of assistance shall always be free of charge , irrespective of the method of communication used .


### assistance shall be provided on condition that the person with disabilities or person with reduced mobility presents him or herself at the designated point at a time stipulated by the railway undertaking or station manager providing such assistance . any time stipulated shall not be more than 60 minutes before the published departure time or the time at which all passengers are asked to check in . if no time is stipulated by which the person with disabilities or person with reduced mobility is required to present him or herself , the person shall present him or herself at the designated point at least 30 minutes before the published departure time or the time at which all passengers are asked to check in . ### assistance shall be provided on condition that the person with disabilities or person with reduced mobility presents themselves at the designated point at the time at which all passengers are asked to check in .


### the national enforcement bodies shall publish statistics on their activity , including on sanctions applied , every year , at the latest at the end of april of the following calendar year . ### the national enforcement bodies shall each year publish reports with statistics on their websites detailing the number and type of complaints that they have received , detailing the outcome of their enforcement actions , including the sanctions that they have applied . this shall be done for each year by no later than the first day of april of the succeeding year . in addition , these reports shall be made available on the website of the european union agency for railways .


### without prejudice to the rights of consumers to seek alternative redress pursuant to directive 2013 / 11 / eu of the european parliament and of the council32 , after having complained unsuccessfully to the railway undertaking , ticket vendor , station or infrastructure manager pursuant to article 28 , the passenger may complain to an enforcement body . enforcement bodies shall inform complainants about their right to complain to alternative dispute resolution bodies to seek individual redress . _________________ 32 directive 2013 / 11 / eu of the european parliament and of the council of 21 may 2013 on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec . ### without prejudice to the rights of consumers to seek alternative redress pursuant to directive 2013 / 11 / eu of the european parliament and of the council32 , after having complained unsuccessfully to the railway undertaking , ticket vendor , station or infrastructure manager pursuant to article 28 , the passenger may complain to an enforcement body . enforcement bodies shall inform complainants about their right to complain to alternative dispute resolution bodies to seek individual redress . member states shall ensure that enforcement or complaint - handling bodies are recognised for the purposes of alternative redress schemes pursuant to directive 2013 / 11 / eu , and that where passengers seek alternative redress , the railway undertaking , ticket vendor , station or infrastructure manager concerned is required to participate and the outcome shall be binding on and effectively enforceable against them . _________________ 32 directive 2013 / 11 / eu of the european parliament and of the council of 21 may 2013 on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec .


### –time schedules and conditions for the lowest fares ### –time schedules and conditions for the lowest and all available fares


### –availability of on - board services ### –availability of on - board services , including wifi and toilets


### –on - board services ### –on - board services , including wifi


### the balance between enhancing social and working conditions for drivers and facilitating the exercise of the freedom to provide road transport services based on fair competition between national and foreign operators is crucial for the smooth functioning of the internal market . ### enhancing social and working conditions for drivers and facilitating the exercise of the freedom to provide road transport services based on fair competition between national and foreign operators should go hand in hand in order to ensure the smooth functioning of the internal market and improve the working and living conditions for drivers in the road transport sector in the union .


### difficulties have also been experienced in applying the rules on posting of workers specified in directive 96 / 71 / ec of the european parliament and of the council15 and the rules on the administrative requirements laid down in directive 2014 / 67 / eu of the european parliament and of the council16 to the highly mobile road transport sector . the uncoordinated national measures on the application and enforcement of the provisions on posting of workers in the road transport sector have generated high administrative burdens for non - resident union operators . this created undue restrictions to the freedom to provide cross - border road transport services having negative side - effects on jobs . _________________ 15 directive 96 / 71 / ec of the european parliament and of the council of 16 december 1996 concerning the posting of workers in the framework of the provision of services 16 directive 2014 / 67 / eu of the european parliament and of the council of 15 may 2014 on the enforcement of directive 96 / 71 / ec concerning the posting of workers in the framework of the provision of services and amending regulation no 1024 / 2012 on administrative cooperation through the internal market information system . ### difficulties have also been experienced in enforcing the rules on posting of workers specified in directive 96 / 71 / ec of the european parliament and of the council15 and the rules on the administrative requirements laid down in directive 2014 / 67 / eu of the european parliament and of the council16 for workers in the highly mobile road transport sector . these need urgently to be remedied by ensuring that every worker enjoys the rights related to minimum protection at the workplace regardless of the duration of their work . _________________ 15 directive 96 / 71 / ec of the european parliament and of the council of 16 december 1996 concerning the posting of workers in the framework of the provision of services 16 directive 2014 / 67 / eu of the european parliament and of the council of 15 may 2014 on the enforcement of directive 96 / 71 / ec concerning the posting of workers in the framework of the provision of services and amending regulation no 1024 / 2012 on administrative cooperation through the internal market information system .


### in order to ensure effective and efficient enforcement of the sector - specific rules on posting of workers and to avoid disproportionate administrative burdens for non - resident operators sector , specific administrative and control requirements should be established in the road transport sector , taking full advantage of control tools such as the digital tachograph . ### in order to ensure effective and efficient enforcement of the sector - specific rules on posting of workers strong and clear administrative and control requirements in line with directive 2014 / 67 / ec should be established in the road transport sector , taking full advantage of control tools such as the digital tachograph .


### member states may only impose the following administrative requirements and control measures : ### member states shall take appropriate measures in the event of an infringement of this directive . they shall , in particular , ensure that adequate procedures are available to workers and their representatives for the enforcement of obligations under this directive . for those purposes member states may in particular impose the following measures :


### reflecting the importance of tackling climate change in line with the union’s commitments to implement the paris agreement and the united nations sustainable development goals , this specific programme will contribute to mainstream climate actions and to the achievement of an overall target of 25 % of the eu budget expenditures supporting climate objectives . actions under this specific programme are expected to contribute 35% of the overall financial envelope of the specific programme to climate objectives . relevant actions will be identified during the specific programme’s preparation and implementation , and reassessed in the context of the relevant evaluations and review processes . ### acknowledging climate change as one of the biggest and most important global and societal challenges , and reflecting the importance of tackling climate change in line with the union’s commitments to implement the paris agreement and the united nations sustainable development goals , this specific programme will contribute to mainstream climate actions and to the achievement of an overall target of 50 % of the eu budget expenditures supporting climate objectives . actions under the specific programme should contribute at least 50% of the overall financial envelope of the specific programme to the climate objective , in order to support actions or parts of actions that will help to deliver a net - zero greenhouse gas emission economy by 2050 at the latest . relevant actions will be identified ex - ante and fully reflected during the specific programme’s preparation and implementation in form of the strategic plan and work programmes , and reassessed in the context of the relevant evaluations and review processes , thereby ensuring that the objective of investing at least 50% of the programme’s overall financial envelope to climate - related research and innovations achieved efficiently and in a timely manner .


### human activities are exerting increasing pressure on soils , seas and oceans , water , air , biodiversity and other natural resources . nourishing the planet’s growing population is directly dependent on the health of natural systems and resources . however , combined with climate change , humanity’s growing demand for natural resources creates environmental pressures that go far beyond sustainable levels , affecting ecosystems and their capacity to provide services for human well - being . the concepts of the circular economy , the bioeconomy and the blue economy provide an opportunity to balance environmental , social and economic goals and to set human activities on a path to sustainability . ### human activities are exerting increasing pressure on soils , seas and oceans , water , air , biodiversity and other natural resources . nourishing the planet’s growing population is directly dependent on the health of natural systems and resources . however , combined with climate change , humanity’s growing demand for natural resources creates environmental pressures that go far beyond sustainable levels , affecting ecosystems and inhibiting their capacity to provide services maintaining human well - being in the long term . any production system that degradates the natural will not be sustainable , nor productive in the long - term and therefore not competitive . a functioning and prosperous ecosystem is the very basis for all resource utilization . recognising the link between degradation of the natural resource base , including biodiversity , and the functioning of natural and semi - natural ecosystems to provide essential services to society and acting on solutions proposed as a result of that science is crucial . the concepts of the circular economy , agroecology , sustainable bioeconomy and blue economy provide an opportunity to balance environmental , social and economic goals and to set human activities on a path to sustainability


### activities will build a knowledge base and deliver solutions to : sustainably manage and use natural resources from land and sea - and enhance the role of terrestrial and aquatic systems as carbon sinks ; ensure food and nutrition security , providing safe , healthy and nutritious diets ; accelerate the transition from a fossil - based linear economy to a resource efficient , resilient , low emission , low - carbon circular economy , and supporting the development of a sustainable bio - based economy and the blue economy ; and develop resilient and vibrant rural , coastal and urban areas . ### multi - and trans - disciplinary approaches utilising the expertise and experience of actors along value chains will be sought to build a knowledge base and deliver solutions to : protect sustainably manage and use natural resources from land and water - and enhance the role of terrestrial and aquatic systems as carbon sinks with closed loop nutrient cycling and functional hydrological systems ; ensure food and nutrition security , sufficient for the eu’s needs and avoiding waste and overproduction , providing safe food and feed , healthy and nutritious diets ; accelerate the transition of food and farming systems towards agro - ecological approaches to benefit both conventional and organic agriculture ; support income diversification in rural areas ; accelerate the transition from a fossil - based linear economy to a resource efficient , resilient , net - zero ghg emission circular economy , and supporting the development of a sustainable bio - based economy and the blue economy ; and develop resilient and vibrant rural , coastal and urban areas .


### they will help to maintain and enhance the provision of biodiversity and secure the long - term provision of ecosystem services , climate adaptation and carbon sequestration . they will help reduce greenhouse gas and other emissions , waste and pollution from primary production , processing , consumption and other human activities . they will trigger investments , supporting the shift towards a circular economy , bioeconomy and blue economy , whilst protecting environmental health and integrity . ### they will help to maintain and enhance the provision of biodiversity , both wild and cultivated and secure the long - term provision of ecosystem services , climate mitigation and adaptation and carbon storage . they will help reduce greenhouse gas and other emissions , waste and pollution from primary production , processing , consumption and other human activities . they will trigger investments , supporting the shift towards a circular economy , agroecology , sustainable bioeconomy and blue economy , whilst protecting environmental health and integrity .


### they will also foster participatory approaches to research and innovation , including the multi - actor approach and develop knowledge and innovation systems at local , regional , national and european levels . social innovation with citizens’ engagement and trust in innovation will be crucial to encourage new governance , production and consumption patterns . ### they will also foster participatory approaches to research and innovation , including the multi - actor approach , including civil society organisations , and develop knowledge and innovation systems at local , regional , national and european levels . including all actors along the agri - food supply chain in the co - creation and sharing of knowledge plays a central role in the process of developing and implementing agroecological innovations to address challenges across food systems including adaptation to climate change . social innovation with citizens’ engagement will be crucial to encourage new governance , production and consumption patterns .


### –climate and environmental impact of activities in the primary sector ; potential of agriculture and forestry as carbon sinks and for mitigation of greenhouse gas emissions including negative emissions approaches ; ### –climate and environmental impact of activities in the primary sector and along the value chain ; potential of agriculture and forestry as carbon sinks and for mitigation of greenhouse gas emissions including negative emissions approaches ;


### –the use and delivery of ecosystems services in agriculture and forestry systems applying ecological approaches and testing nature - based solutions from farm to landscape levels for an environmentally friendly agriculture ; ### –the use and delivery of ecosystem functions in agriculture and forestry systems applying ecological approaches and testing nature - based solutions from farm to landscape levels for an environmentally friendly agriculture addressing challenges related to climate change , biodiversity loss , ecosystem degradation , agricultural pollution , and citizens’ health and well - being ; exploring multispecies , high biodiversity approaches to ensure resilience and stability in production systems ;


### –sustainable biomass sourcing and production systems , focusing on high - value applications and uses , social and environmental sustainability , impact on climate and biodiversity reduction targets and overall resource efficiency ; ### –sustainable and equitable biomass sourcing and production systems , focusing on high - value applications and uses , social and environmental sustainability , impact on climate and biodiversity loss , including in third countries , in particular developing countries , and overall resource efficiency ;


### –life sciences and their convergence with digital technologies for prospecting , understanding and sustainably use biological resources ; ### –life sciences and their convergence with digital technologies for prospecting , understanding and sustainably and fairly use biological resources , avoiding biopiracy and respecting the nagoya protocol ;


### these developments in the case - law have opened up new opportunities for companies and firms in the single market in order to foster economic growth , effective competition and productivity . at the same time , the objective of a single market without internal borders for companies must also be reconciled with other objectives of european integration such as social protection , the protection of creditors and the protection of shareholders . such objectives , in the absence of harmonised rules specifically regarding cross - border conversions , are pursued by member states through a number of multifarious legal provisions and administrative practices . as a result , whereas companies are already able to merge cross - border , they experience a number of legal and practical difficulties when wishing to perform a cross - border conversion . moreover , the national legislation of many member states provides for the procedure of domestic conversions without offering an equivalent procedure for converting cross - border . ### these developments in the case - law have opened up new opportunities for companies and firms in the single market in order to foster economic growth , effective competition and productivity . at the same time , in the absence of a level playing field in the form of coherent social and fiscal rules , these developments went hand - in - hand with the proliferation of letterbox companies and abusive practices , constituting artificial arrangements and circumventing fiscal and social security obligations as well as undercutting workers’ rights . the objective of a single market without internal borders for companies must be reconciled with other objectives of european integration such as social protection for all , the protection of workers’ rights , the protection of creditors and the protection of shareholders , as well as the fight against attacks on financial interests of the eu via for example money laundering and tax evasion . in the absence of harmonised rules specifically regarding cross - border conversions , member states have developed a number of multifarious legal provisions and administrative practices . as a result , whereas companies are already able to merge cross - border , they experience a number of legal and practical difficulties when wishing to perform a cross - border conversion . moreover , the national legislation of many member states provides for the procedure of domestic conversions without offering an equivalent procedure for converting cross - border .


### it is appropriate therefore to provide procedural and substantive rules on cross - border conversions which would contribute to the abolition of restrictions on freedom of establishment and provide at the same time adequate and proportionate protection for stakeholders such as employees , creditors and minority shareholders . ### it is appropriate therefore to provide procedural and substantive rules on cross - border conversions , which would contribute to the abolition of restrictions on freedom of establishment and provide at the same time adequate protection for stakeholders such as employees , creditors and minority shareholders . loopholes need to be closed and opportunities for abuses related to tax , social security and the rights of different stakeholders , need to be prevented . it is therefore key to reorient the direction taken by the court of justice and clarify that it should not be possible for a company to move its registered office without moving their head office in order to carry out a substantial part of its economic activity in the member state of destination .


### the right to convert an existing company formed in a member state into a company governed by another member state may in certain circumstances be used for abusive purposes such as for the circumvention of labour standards , social security payments , tax obligations , creditors ' , minority shareholders ' rights or rules on employees participation . in order to combat such possible abuses , a general principle of union law , member states are required to ensure that companies do not use the cross - border conversion procedure in order to create artificial arrangements aimed at obtaining undue tax advantages or at unduly prejudicing the legal or contractual rights of employees , creditors or members . in so far as it constitutes a derogation from a fundamental freedom , the fight against abuses must be interpreted strictly and be based on an individual assessment of all relevant circumstances . a procedural and substantive framework which describes the margin of discretion and allows for the diversity of approach by member states whilst at the same time setting out the requirements to streamline the actions to be taken by national authorities to fight abuses in conformity with union law should be laid down . ### the right to merge , divide or convert an existing company formed in a member state into a company governed by another member state should never be used for abusive purposes such as for the circumvention of labour standards , social security payments , tax obligations , creditors ' , minority shareholders ' rights or rules on employees participation , as this is the case for example of letterbox companies . in order to combat such possible abuses , a general principle of union law , member states are required to ensure that companies do not use the cross - border conversion , merger or division procedure in order to create artificial arrangements aimed , solely or partially , at obtaining tax or social security advantages or at prejudicing the legal or contractual rights of employees , creditors or members . the fight against abuses must be based on an individual assessment of all relevant circumstances . a common procedural and substantive framework which sets out the requirements to streamline the actions to be taken by national authorities to fight abuses in conformity with union law should be laid down , whilst describing , where strictly necessary , the margin of discretion allowed for member states .


### the right of companies to carry out a cross - border division may in certain circumstances be used for abusive purposes such as for the circumvention of labour standards , social security payments , tax obligations , creditors ' or members ' rights or rules on employees participation . in order to combat such abuses , as a general principle of union law , member states are required to ensure that companies do not use the cross - border division procedure in order to create artificial arrangements aimed at obtaining undue tax advantages or at unduly prejudicing the legal or contractual rights of employees , creditors or members . in so far as it constitutes a derogation from a fundamental freedom , the fight against abuses must be interpreted strictly and must be based on an individual assessment of all relevant circumstances . a procedural and substantive framework which describes the margin of discretion and allows for the diversity of approaches by member states whilst at the same time setting out the requirements to streamline the actions to be taken by national authorities to fight abuses in conformity with union law should be laid down . ### the right of companies to carry out a cross - border division may in certain circumstances be used for abusive purposes such as for the circumvention of labour standards , social security payments , tax obligations , creditors ' or members ' rights or rules on employees participation . in order to combat such abuses , as a general principle of union law , member states are required to ensure that companies do not use the cross - border division procedure in order to create artificial arrangements . the fight against abuses must be based on an individual assessment of all relevant circumstances . a common procedural and substantive framework which sets out the requirements to streamline the actions to be taken by national authorities to fight abuses inconformity with union law should be laid down , whilst describing , where strictly necessary , the margin of discretion allowed for member states .


### to allow all stakeholders ' legitimate interests to be taken into account in the procedure governing a cross - border conversion , the company should disclose the draft terms of the cross - border conversion containing the most important information about the proposed cross - border conversion , including the envisaged new company form , the instrument of constitution and the proposed timetable for the conversion . members , creditors and employees of the company carrying out the cross - border conversion should be notified in order that they can submit comments with regard to the proposed conversion . ### to allow all stakeholders ' legitimate interests to be taken into account in the procedure governing a cross - border conversion , the company should disclose the draft terms of the cross - border conversion containing the information about the proposed cross - border conversion , including the envisaged new company form , the instrument of constitution and the proposed timetable for the conversion . members , creditors and employees of the company carrying out the cross - border conversion should be notified and be given this information in due time in order that they can submit comments with regard to the proposed conversion .


### in order to provide information to its employees , the company carrying out the cross - border conversion should prepare a report explaining the implications of the proposed cross - border conversion for employees . the report should explain in particular the implications of the proposed cross - border conversion on the safeguarding of the jobs of the employees , whether there would be any material change in the employment relationships and the locations of the companies’ places of business and how each of these factors would relate to any subsidiaries of the company . this requirement should not however apply where the only employees of the company are in its administrative organ . the provision of the report should be without prejudice to the applicable information and consultation proceedings instituted at national level following the implementation of directive 2002 / 14 / ec of the european parliament and of the council43 or directive 2009 / 38 / ec of the european parliament and of the council44 . __________________ 43 directive 2002 / 14 / ec of the european parliament and of the council of 11 march 2002 establishing a general framework for informing and consulting employees in the european community . 44 directive 2009 / 38 / ec of the european parliament and of the council of 6 may 2009 on the establishment of a european works council or a procedure in community - scale undertakings and community - scale groups of undertakings for the purposes of informing and consulting employees . ### in order to provide information to its employees , the company carrying out the cross - border conversion should prepare a report explaining the implications of the proposed cross - border conversion for employees . the report should explain in particular the implications of the proposed cross - border conversion on the safeguarding of the jobs of the employees , information on the procedures by which arrangements for the involvement of employees in the definition of their rights to participation in the converted company are determined and on the possible options for such arrangements , whether there would be any material change in the employment relationships and the locations of the companies’ places of business and how each of these factors would relate to any subsidiaries of the company . the provision of the report should be without prejudice to the applicable information and consultation proceedings instituted at national level following the implementation of directive 2002 / 14 / ec of the european parliament and of the council43 or directive 2009 / 38 / ec of the european parliament and of the council44 . __________________ 43 directive 2002 / 14 / ec of the european parliament and of the council of 11 march 2002 establishing a general framework for informing and consulting employees in the european community . 44 directive 2009 / 38 / ec of the european parliament and of the council of 6 may 2009 on the establishment of a european works council or a procedure in community - scale undertakings and community - scale groups of undertakings for the purposes of informing and consulting employees .


### the evaluation of the implementation of the cross - border merger rules in member states has shown that the number of cross - border mergers in the union has significantly increased . however , this evaluation has also revealed certain shortcomings in relation specifically to creditor protection and shareholder protection as well as to the lack of simplified procedures which impede the full effectiveness and efficiency of those cross - border merger rules . ### the evaluation of the implementation of the cross - border merger rules in member states has shown that the number of cross - border mergers in the union has significantly increased . however , this evaluation has also revealed certain shortcomings in relation specifically to employee , creditor and shareholder protection as well as to the lack of simplified procedures which impede the full effectiveness and efficiency of those cross - border merger rules .


### in order to further enhance the existing cross - border merger procedure , it is necessary to simplify those merger rules , where appropriate , whilst at the same time ensuring that stakeholders , and in particular employees , are adequately protected . therefore , the existing cross - border merger rules should be modified in order to oblige the management or administrative organs of the merging companies to prepare separate reports detailing the legal and economic aspects of the cross - border merger for both members and for employees . the obligation on the management or administrative organ of the company to prepare the report for the members may however be waived , where those members are already informed about legal and economic aspects of the proposed merger . however , the report prepared for employees may only be waived where the merging companies and their subsidiaries do not have any employees other than those who form part of the management or administrative organ . ### in order to further enhance the existing cross - border merger procedure , it is necessary to simplify those merger rules , where appropriate , whilst at the same time ensuring that stakeholders , and in particular employees , are adequately protected . therefore , the existing cross - border merger rules should be modified in order to align the rules for cross - border mergers with those on cross - border conversions and divisions , and to oblige the management or administrative organs of the merging companies to prepare separate reports detailing the legal and economic aspects of the cross - border merger for members , creditors and employees .


### the lack of harmonisation of safeguards for members or creditors has been identified an obstacle for cross - border mergers by different stakeholders . members and creditors should be offered the same level of protection regardless of the member states in which the merging companies are situated . this is without prejudice to the member states’ rules on protecting creditors or shareholders which are outside the scope of the harmonised measures , such as transparency requirements . ### the lack of harmonisation of safeguards for employees , members or creditors has been identified an obstacle for cross - border mergers by different stakeholders . employees , members and creditors should be offered at least the same level of protection regardless of the member states in which the merging companies are situated . this is without prejudice to the member states’ rules on protecting employees , creditors or shareholders which are outside the scope of the harmonised measures , such as transparency requirements .


### the likely repercussions of the cross - border conversion on employment ### the likely repercussions of the cross - border conversion on employment , wage development and company level social dialogue including board level representation of employee representatives


### in addition to the official languages of the departure and destination member states , member states shall allow the company carrying out the cross - border conversion to use a language customary in the sphere of international business and finance in order to draw up the draft terms of a cross - border conversion and all other related documents . member states shall specify which language will prevail in the case of discrepancies identified between the different linguistic versions of those documents . ### in addition to the official languages of the departure and destination member states , member states shall allow the company carrying out the cross - border conversion to use a language customary in the sphere of international business and finance in order to draw up the draft terms of a cross - border conversion and all other related documents . member states shall specify which language will prevail in the case of discrepancies identified between the different linguistic versions of those documents . members , employees or creditors shall have the possibility to comment on these draft terms . the comments shall be included in the final report and be made public .


### the competent authority shall appoint an independent expert within five working days from the application referred to in paragraph 1 and the receipt of the draft terms and reports . the expert shall be independent from the company carrying out the cross - border conversion and may be a natural or a legal person depending upon the law of the departure member state . member states shall take into account , in assessing the independence of the expert , the framework established in articles 22 and 22b of directive 2006 / 43 / ec . ### the competent authority shall appoint two independent experts within one month from the application referred to in paragraph 1 and the receipt of the draft terms and reports . the experts shall be appointed on the basis of a pre - selected list that was specifically established for the purpose of assessing cross - border conversions . the list shall include natural persons on the basis of their personal expertise . the fields of expertise to be reflected in the list shall include at least company law , taxation and fiscal law , social security and workers’ rights . together , the two independent experts shall cover all of the fields of expertise mentioned in this paragraph . an expert may operate on their own behalf or on behalf of a legal person . member states shall define fixed rates for the fees paid to the independent experts , which shall be paid by the company applying for the conversion . the experts shall be independent from the company carrying out the cross - border conversion . member states shall take into account , in assessing the independence of the experts , the framework established in articles 22 to22b of directive 2006 / 43 / ec . in addition : the experts or the legal person on whose behalf they are operating , shall not have performed work , in whatever capacity , for the company applying for the conversion in the five years prior to his or her appointment or vice versa ; and the two experts appointed shall not operate on behalf of the same legal person .


### member states shall ensure in order to assess whether the cross - border conversion constitutes an artificial arrangement within the meaning of article 86c , that the competent authority of the departure member state carries out an in - depth assessment of all relevant facts and circumstances and shall take into account at a minimum the following : the characteristics of the establishment in the destination member state , including the intent , the sector , the investment , the net turnover and profit or loss , number of employees , the composition of the balance sheet , the tax residence , the assets and their location , the habitual place of work of the employees and of specific groups of employees , the place where social contributions are due and the commercial risks assumed by the converted company in the destination member state and the departure member state . ### member states shall ensure in order to assess whether the cross - border conversion constitutes an artificial arrangement , that the competent authority of the departure member state carries out an in - depth assessment of all relevant facts and circumstances and shall take into account at a minimum the following : the characteristics of the establishment in the destination member state , including the intent , the sector , the investment , the net turnover and profit or loss , the number of employees working in the country of destination , the number of employees working in another country grouped according to the country of work , the number of employees posted in the year prior to the conversion within the meanings of regulation no 883 / 2004 and directive 96 / 71 / ec , the number of employees working simultaneously in more than one member state within the meaning of regulation no 883 / 2004 , the composition of the balance sheet , the tax residence , the assets and their location , the habitual place of work of the employees and of specific groups of employees , the places where social contributions are due , and the commercial risks assumed by the converted company in the destination member state and the departure member state , and the composition of the balance sheet and of the financial statement in the destination member state and in all member states in which the company operates in the last two fiscal years .


### member states shall ensure in order to assess whether the cross - border division constitutes an artificial arrangement within the meaning of article 160d of this directive , the competent authority of the company being divided shall carry out an in - depth assessment of all relevant facts and circumstances and shall take into account at a minimum the following : the characteristics of the establishment in the member states concerned , including the intent , the sector , the investment , the net turnover and profit or loss , number of employees , the composition of the balance sheet , the tax residence , the assets and their location , the habitual place of work of the employees and of specific groups of employees , the place where social contributions are due and the commercial risks assumed by the company being divided in the member state of that company and member states of recipient companies . ### member states shall ensure in order to assess whether the cross - border division constitutes an artificial arrangement within the meaning of article 160d of this directive , the competent authority of the company being divided shall carry out an in - depth assessment of all relevant facts and circumstances and shall take into account at a minimum the following : the characteristics of the establishment in the destination member state , including the intent , the sector , the investment , the net turnover and profit or loss , the number of employees working in the country of destination , the number of employees working in another country grouped according to the country of work , the number of employees posted in the year prior to the conversion within the meanings of regulation no 883 / 2004anddirective 96 / 71 / ec , the number of employees working simultaneously in more than one member state within the meaning of regulation no 883 / 2004 , thecomposition of the balance sheet , the tax residence , the assets and their location , the habitual place of work of the employees and of specific groups of employees , the places where social contributions are due , and the commercial risks assumed by the converted company in the destination member state and the departure member state , and the composition of the balance sheet and of the financial statement in the destination member state and in all member states in which the company operates in the last two fiscal years .


### member states shall ensure that this chapter does not apply to the company or companies where : ### member states shall ensure that where a company intends to carry out a cross - border merger , the member states concerned verify that the cross - border merger complies with the conditions laid down in this paragraph . a company shall not be entitled to carry out a cross - border merger in any of the following circumstances :


### in addition to the official language of each member state of the merging companies , member states shall allow the merging companies to use a language customary in the sphere of international business and finance to draw up the common draft terms of a cross - border merger and all other related documents . member states shall specify which language will prevail in the case of discrepancies identified between the different linguistic versions of those documents . ; ### in addition to the official language of each member state of the merging companies , member states shall allow the merging companies to use a language customary in the sphere of international business and finance to draw up the common draft terms of a cross - border merger and all other related documents . member states shall specify which language will prevail in the case of discrepancies identified between the different linguistic versions of those documents . members , employees or creditors shall have the possibility to comment on these draft terms . the comments shall be included in the final report and be made public .


### in addition to the official languages of the member states of the recipient companies and the one being divided , member states shall allow the company to use a language customary in the sphere of international business and finance in order to draw up the draft terms of cross - border division and all other related documents . member states shall specify which language will prevail in case of discrepancies among different linguistic versions of those documents . ### in addition to the official languages of the member states of the recipient companies and the one being divided , member states shall allow the company to use a language customary in the sphere of international business and finance in order to draw up the draft terms of cross - border division and all other related documents . member states shall specify which language will prevail in case of discrepancies among different linguistic versions of those documents . members , employees or creditors shall have the possibility to comment on these draft terms . the comments shall be included in the final report and be made public .


### the likely repercussions of the cross - border division on employment ; ### the likely repercussions of the cross - border division on employment , wage development and company level social dialogue including board level representation of employee representatives ;


### a description of all factual elements necessary for the competent authority , designated in accordance with article 86m , to carry out an in - depth assessment to determine whether the intended cross - border conversion constitutes an artificial arrangement in accordance with article 86n , including at a minimum the following : the characteristics of the establishment in the destination member state , including the intent , the sector , the investment , the net turnover and profit or loss , number of employees , the composition of the balance sheet , the tax residence , the assets and their location , the habitual place of work of the employees and of specific groups of employees , the place where social contributions are due and the commercial risks assumed by the converted company in the destination member state and the departure member state . ### a description of all factual elements necessary for the competent authority , designated in accordance with article 86m , to carry out an in - depth assessment to determine whether the intended cross - border conversion constitutes an artificial arrangement in accordance with article 86n , including at a minimum the following : the characteristics of the establishment in the destination member state , including the intent , the sector , the investment , the net turnover and profit or loss , the number of employees working in the country of destination , the number of employees working in another country grouped according to the country of work , the number of employees posted or sent in the year prior to the conversion within the meanings of regulation no 883 / 2004anddirective96 / 71 / ec , the number of employees working simultaneously in more than one member state within the meaning of regulation no883 / 2004 , the tax residence , the assets and their location , the habitual place of work of the employees and of specific groups of employees , the places where social contributions are due ; the commercial risks assumed by the converted company in the destination member state and the departure member state , the composition of the balance sheet and of the financial statement in the destination member state and in all member states in which the company operates in the last two fiscal years .


### a description of all factual elements necessary for the competent authority designated in accordance with article 160o , to carry out an in - depth assessment to determine whether the intended cross - border division constitutes an artificial arrangement in accordance with article 160p , at a minimum the following : the characteristics of the establishments in the member states concerned of the recipient companies , including the intent , the sector , the investment , the net turnover and profit or loss , number of employees , the composition of the balance sheet , the tax residence , the assets and their location , the habitual place of work of the employees and of specific groups of employees , the place where social contributions are due and the commercial risks assumed by the company being divided in the member states of the recipient companies . ### a description of all factual elements necessary for the competent authority designated in accordance with article 160o , to carry out an in - depth assessment to determine whether the intended cross - border division constitutes an artificial arrangement in accordance with article 160p , at a minimum the following : the characteristics of the establishment in the destination member state , including the intent , the sector , the investment , the net turnover and profit or loss , the number of employees working in the country of destination , the number of employees working in another country grouped according to the country of work , the number of employees posted or sent in the year prior to the conversion within the meanings of regulation no883 / 2004 and directive96 / 71 / ec , the number of employees working simultaneously in more than one member state within the meaning of regulation no883 / 2004 , the tax residence , the assets and their location , the habitual place of work of the employees and of specific groups of employees , the places where social contributions are due ; the commercial risks assumed by the converted company in the destination member state and the departure member state the composition of the balance sheet and of the financial statement in the destination member state and in all member states in which the company operates in the last two fiscal years .


### in the light of the resolution adopted at icao ' s 39th assembly in october 2016 on the implementation of a global market - based measure from 2021 to offset international aviation emissions above 2020 levels , it is considered appropriate to continue the existing derogation pending further progress on the design elements and the implementation of the global market - based measure . in this regard , the adoption of standards and recommended practices by icao to complement that resolution and implement the global system is planned for 2018 . however , its concrete operationalisation will require action by icao parties at domestic level . also , governance arrangements must be developed by icao , including a registry system . in this context , the current derogation of the eu ets obligations for flights to and from third countries should be extended , subject to the review on implementing the icao scheme , in order to promote momentum in icao and facilitate the operationalisation of the icao scheme . as a result of the extension of the derogation , the amount of allowances to be auctioned and issued for free , including from the special reserve , should be the same as would correspond to 2016 , and should be proportional to the reduction of the surrender obligation . ### in the light of the resolution adopted at icao ' s 39th assembly in october 2016 on the implementation of a global market - based measure from 2021 to offset international aviation emissions above 2020 levels , the adoption of standards and recommended practices by icao to complement that resolution and implement the global system is planned for 2018 . however , its concrete operationalisation will require action by icao parties at domestic level . also , governance arrangements must be developed by icao , including a registry system . in this context , it is considered appropriate allow for a derogation of in respect of 50% of the emissions from flights to and from aerodromes located in countries outside the european economic area pending the implementation of the global market - based measure , in order to promote momentum in icao and facilitate the operationalisation of the icao scheme . as a result of the extension of the derogation , the amount of allowances to be auctioned , including from the special reserve , for flights not subject to the derogation , should be the same as would correspond to 2016 , and should be proportional to the reduction of the surrender obligation .


### the resources of the asylum , migration and refugee fund should be used to provide adequate support to member states’ efforts in implementing the standards set by the regulation , in particular to those member states which are faced with specific and disproportionate pressure on their asylum systems , due in particular to their geographical or demographic situation . ### the resources of the asylum , migration and integration fund should be used to provide adequate support to member states ' efforts in implementing the high standards set by the directive , in particular in relation to promoting long - term integration of beneficiaries of international protection and to provide support to those member states which are facing challenges in ensuring high standards as part of their asylum systems , due in particular to their geographical or demographic situation . to that end , adequate funding shall be made available to local and regional authorities and international and civil society organisations , including through the possibility for local and regional authorities to directly access the asylum migration and integration fund .


### with a view to ascertaining whether beneficiaries of international protection are still in need of that protection , determining authorities should review the granted status when the residence permit has to be renewed , for the first time in the case of refugees , and for the first and second time in the case of beneficiaries of subsidiary protection , as well as when a significant relevant change in the beneficiaries ' country of origin occurs as indicated by common analysis and guidance on the situation in the country of origin provided at union level by the agency and the european networks on country of origin information in accordance with articles 8 and 10 of regulation37 . _________________ 37 com271 final . ### with a view to ascertaining whether beneficiaries of international protection are still in need of that protection , determining authorities may review the granted status when a significant relevant change in the beneficiaries ' country of origin occurs as indicated by common analysis and guidance on the situation in the country of origin provided at union level by the agency and the european networks on country of origin information in accordance with articles 8 and 10 of regulation37 . _________________ 37 com271 final .


### in order to facilitate the integration of beneficiaries of international protection into society , beneficiaries of international protection shall have access to integration measures , modalities to be set by the member states . member states may make the participation in such integration measures , such as language courses , civic integration courses , vocational training and other employment - related courses compulsory . ### in order to facilitate the integration of beneficiaries of international protection into society , beneficiaries of international protection shall have free and effective access to integration measures , modalities to be set by the member states . it should be recognised that not all beneficiaries of international protection may be capable of participation in integration measures due to trauma they might have suffered .


### when applying the provisions of this chapter , the specific situation of persons with special needs such as minors , unaccompanied minors , disabled people , elderly people , pregnant women , single parents with minor children , victims of human trafficking , persons with mental disorders and persons who have been subjected to torture , rape or other serious forms of psychological , physical or sexual violence shall be taken into account provided an individual evaluation of their situation establishes that they have special needs . ### when applying the provisions of this chapter , the specific situation of persons with special needs such as minors , unaccompanied minors , disabled people , elderly people , pregnant women , single parents with children , victims of human trafficking , persons with mental disorders and persons who have been subjected to torture , rape or other serious forms of psychological , physical or sexual violence shall be taken into account provided an individual evaluation of their situation establishes that they have special needs .


### beneficiaries of international protection shall have access to accommodation under conditions equivalent to those applicable to other third - country nationals legally resident in the territories of the member states who are in a comparable situation . ### beneficiaries of international protection shall have access to accommodation under conditions equivalent to those applicable to nationals .


### in order to facilitate the integration of beneficiaries of international protection into society , beneficiaries of international protection shall have access to integration measures provided by the member states , in particular language courses , civic orientation and integration programs and vocational training which take into account their specific needs . ### in order to facilitate the integration of beneficiaries of international protection into society , beneficiaries of international protection shall have free and effective access to integration measures provided by the member states , in particular language courses , civic orientation and integration programs and vocational training which take into account their specific needs .


### biomass fuels should be converted into electricity and heat in an efficient way in order to maximise energy security and greenhouse gas savings , as well as to limit emissions of air pollutants and minimise the pressure on limited biomass resources . for this reason , public support to installations with a fuel capacity equal to or exceeding 20 mw , if needed , should only be given to highly efficient combined power and heat installations as defined article 2 of directive 2012 / 27 / eu . existing support schemes for biomass - based electricity should however be allowed until their due end date for all biomass installations . in addition electricity produced from biomass in new installations with a fuel capacity equal to or exceeding 20 mw should only count towards renewable energy targets and obligations in the case of highly efficient combined power and heat installations . in accordance with state aid rules , member states should however be allowed to grant public support for the production of renewables to installations , and count the electricity they produce towards renewable energy targets and obligations , in order to avoid an increased reliance on fossil fuels with higher climate and environmental impacts where , after exhausting all technical and economic possibilities to install highly efficient combined heat and power biomass installations , member states would face a substantiated risk to security of supply of electricity . ### biomass fuels should be converted into electricity and heat in an efficient way in order to maximise energy security and greenhouse gas savings , as well as to limit emissions of air pollutants and minimise the pressure on limited biomass resources . for this reason , public support , including state aid , to installations with a fuel capacity equal to or exceeding 1 mw , if needed , should only be given to highly efficient combined power and heat installations as defined article 2 of directive 2012 / 27 / eu . existing support schemes for biomass - based electricity should however be allowed until their due end date for all biomass installations . in addition electricity produced from biomass in new installations with a fuel capacity equal to or exceeding 1 mw should only count towards renewable energy targets and obligations in the case of highly efficient combined power and heat installations .


### biofuels , bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in points , and of paragraph 1 shall not be made from raw material obtained from land that was peatland in january 2008 . ### biofuels , bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in points , and of paragraph 1 shall not be made from raw material obtained from land that was peatland or permanently or intermittently flooded wetland in january 2008 .


### member states chose in the past to introduce summer - time arrangements at national level . it was , therefore , important for the functioning of the internal market that a common date and time for the beginning and end of the summer - time period be fixed throughout the union . in accordance with directive 2000 / 84 / ec of the european parliament and of the council21 , all member states currently apply summer - time arrangements from the last sunday in march until the last sunday in october of the same year . __________________ 21 directive 2000 / 84 / ec of the european parliament and of the council on summer - time arrangements . ### member states chose in the past to introduce summer - time arrangements at national level . it was , therefore , important for the functioning of the internal market that a common date and time for the beginning and end of the summer - time period be fixed throughout the union to coordinate the changing of clocks in member states . in accordance with directive 2000 / 84 / ec of the european parliament and of the council21 , all member states currently apply biannual seasonal changes of time . standard time is switched to summer - time on the last sunday in march until the last sunday in october of the same year . __________________ 21 directive 2000 / 84 / ec of the european parliament and of the council on summer - time arrangements .