### at least 60 % for biofuels and bioliquids produced in installations starting operation from 5 october 2015 ; ### until 1 january 2025 , at least 60 % for biofuels and bioliquids produced in installations starting operation from 5 october 2015 ;


### the power to adopt delegated acts referred to in articles 7 , 7 ; 19 , 19 , 25 and 28 shall be conferred on the commission for a period of five years from 1st january 2021 . ### the power to adopt delegated acts referred to in articles 7 , 7 ; 19 , 19 , 25 , 25 and 28 shall be conferred on the commission for a period of five years from 1st january 2021 .


### the delegation of power referred to in articles 7 , 7 ; 19 , 19 , 25 and 28 may be revoked at any time by the european parliament or by the council . a decision of revocation shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force . ### the delegation of power referred to in articles 7 , 7 ; 19 , 19 , 25 , 25 and 28 may be revoked at any time by the european parliament or by the council . a decision of revocation shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force .


### a delegated act adopted pursuant to articles 7 , 7 ; 19 , 19 , 25 and 28 shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of two months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by two months at the initiative of the european parliament or of the council . ### a delegated act adopted pursuant to articles 7 , 7 ; 19 , 19 , 25 , 25 and 28 shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of two months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by two months at the initiative of the european parliament or of the council .


### calendar year 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 calendar year 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 ### minimum share 7 . 0% 6 . 7% 6 . 4% 6 . 1% 5 . 8% 5 . 4% 5 . 0% 4 . 6% 4 . 2% 3 . 8% minimum share 7 . 0% 6 . 3% 5 . 6% 4 . 9% 4 . 2% 3 . 5% 2 . 8% 2 . 1% 1 . 4% 0%


### calendar year 2021 2022 2023 2024 2025 2026 2027 2028 2029 ### minimum share 0 . 5 % 0 . 7% 0 . 9 % 1 . 1 % 1 . 3 % 1 . 75 % 2 . 2 % 2 . 65 % 3 . 1 %


### a wide range of policy approaches and measures to tackle undeclared work have been introduced across the member states . member states have also concluded bilateral agreements and carried out multilateral projects on certain aspects of undeclared work . the platform will not prevent the application of bilateral agreements or arrangements concerning administrative cooperation . ### a wide range of policy approaches and measures to tackle various forms of undeclared work have been introduced across the member states . member states have also concluded bilateral agreements and carried out multilateral projects on certain aspects of undeclared work . member states are also requested to sign up to the relevant ilo conventions such as the labour inspection convention and the domestic workers convention . the platform should accompany member states ' actions and help to improve the subscription to and application of such agreements .


### in order to address undeclared work comprehensively and successfully , a policy mix is to be implemented in the member states , that is facilitated by structured cooperation between relevant authorities . the cooperation should include all national authorities which are leading and / or active in the prevention and / or deterrence of undeclared work . ### in order to address undeclared work comprehensively and successfully , a policy mix should be implemented in the member states based on structured cooperation between all relevant bodies and actors . special attention needs to be paid to hidden or underestimated areas of undeclared work such as in the sector of domestic work .


### the commission shall coordinate the work of the platform and chair its meetings . ### the commission shall coordinate the work of the platform , which should be organised as follows : each platform meeting shall be chaired by two representatives of its members who must neither be of the same sex nor from the same eu member state , the chairpersons shall be assisted by two vice - chairpersons who must neither be of the same sex nor from the same eu member state , the chairpersons and the vice - chairpersons shall constitute the bureau , the bureau shall prepare and organise the work of the platform in conjunction with the commission ' s services as a secretariat .


### the union has been developing its own space initiatives and programmes since the end of the 1990s , namely the european geostationary navigation overlay service and then galileo and copernicus , which respond to the needs of union citizens and the requirements of public policies . not only should the continuity of those initiatives be ensured but they must also be improved , so that they remain at the forefront in view of new technology development and the transformations in the digital and information and communications technology domains , meet the new needs of users and are able to meet political priorities such as climate change , including monitoring changes in the artic , security and defence . ### the union has been developing its own space initiatives and programmes since the end of the 1990s , namely the european geostationary navigation overlay service and then galileo and copernicus , which respond to the needs of union citizens and the requirements of public policies . not only should the continuity of those initiatives be ensured but their uptake and use must also be improved , so that they remain at the forefront in view of new technology development and provide the transformations in the digital and information and communications technology domains , meeting the new needs of users and being able to meet political priorities such as climate change , including monitoring changes in the artic , increasing transport efficiency and safety .


### this regulation also does not cover fishing opportunities decided by iccat , as article 43 of the treaty on the functioning of the european union provides that measures on fixing prices , levies , aid and quantitative limitations and on the fixing and allocation of fishing opportunities shall be adopted by the council . ### this regulation also does not cover fishing opportunities decided by iccat , as article 43 of the treaty on the functioning of the european union provides that measures on fixing prices , levies , aid and quantitative limitations and on the fixing and allocation of fishing opportunities shall be adopted by the council . the subsequent allocation by member states to vessel - owners or gear types should be done in accordance with article 17 of regulation no 1380 / 2013 , using transparent and objective criteria including those of an environmental , social and economic nature . member states should endeavour to provide incentives to fishing vessels deploying selective fishing gear or using fishing techniques with reduced environmental impact , such as reduced energy consumption or habitat damage .


### the surface structure of the fad shall either not be covered by any material or only be covered with material implying minimum risk of entangling non - targeted species ; ### the surface structure of the fad and the submerged components shall either not be covered by any material or only be covered with material which entails zero risk of entangling non - targeted species ;


### when designing fads , biodegradable materials should be prioritised with a view to phasing out non - biodegradable fads by 2018 . ### when designing fads , biodegradable materials should be used with a view to phasing out non - biodegradable fads by 2018 .


### flag member states of the vessels applying this derogation shall inform the commission of their scientific findings resulting from their observer coverage of these vessels . ### flag member states of the vessels applying this derogation shall inform the commission of their scientific findings resulting from their observer coverage of these vessels . once the findings have been received , the commission shall make them available to the public .


### longline vessels shall collect and provide to the flag member state information on interactions with seabirds , including incidental catches . member states shall submit that information to the commission by 30 june of each year . the commission shall forward that information to the iccat secretariat without delay . ### longline vessels shall collect and provide to the flag member state information on interactions with seabirds , including incidental catches . member states shall submit that information to the commission by 30 june of each year . the commission shall forward that information to the iccat secretariat without delay and shall make it available to the public .


### member states shall collect , and report to the commission by 30 june of each year information on the interactions of their fleets with sea turtles in iccat fisheries by gear type . the commission shall forward that information to the iccat secretariat by 31 july . that information shall include : ### member states shall collect , and report to the commission by 30 june of each year information on the interactions of their fleets with sea turtles in iccat fisheries by gear type . the commission shall forward that information to the iccat secretariat by 31 july and shall simultaneously make it available to the public . that information shall include :


### catch rates , gear characteristics , times and locations , target species , and disposition status ; ### catch rates , gear characteristics , times and locations , target species , and status of recovery . there shall be a requirement to deliver any fish which are dead to the port authorities in order to prevent illegal sale and for statistical purposes . fishermen who so deliver a carcass shall not be subject to the penalties imposed for catching sea turtles .


### the commission shall compile the information received and forward it to iccat without delay . ### the commission shall compile the information received , forward it to iccat without delay and make it available to the public .


### member states should have the possibility to use the above - mentioned amounts to continue implementing relocation by re - committing the amounts to the same action in the national programmes . in addition , it should be possible , duly justified in the revision of member states ' national programmes , to use this funding also to address other challenges in the area of migration and asylum , in line with the asylum , migration and integration fund regulation . member states ' needs in these areas remain significant . re - commitments of the above - mentioned amounts to the same action , or their transfer to other actions under the national programme should be possible only once and with the approval of the commission . ### member states should have the possibility to use the above - mentioned amounts to continue implementing relocation by re - committing the amounts to the same action in the national programmes . as a minimum , member states should re - commit 50% of those amounts to the same action in the national programme . for the remainder of those amounts , it should be possible , where duly justified in the revision of member states ' national programmes , to use this funding also to fund specific actions in the area of migration and asylum , namely those targeted at providing support for and enabling family reunification , both under the dublin regulation and from third countries and resettlement , in line with articles 7 and 17 of the asylum , migration and integration fund regulation . member states ' needs in these areas remain significant . re - commitments of the above - mentioned amounts to the same action , or their transfer to other specific actions as listed above under the national programme should be possible only once and with the approval of the commission .


### “in paragraph 4 , the words ' beneficiaries of international protection ' ' are replaced by the words ' applicants for international protection or beneficiaries of international protection . ” . ### “in paragraph 4 , the words ' beneficiaries of international protection ' ' are replaced by the words ' applicants for international protection and beneficiaries of international protection . ” .


### to ensure that cases of non - compliance are disclosed to the public , statutory auditor or audit firm should check whether the report on income tax information has been submitted and presented in accordance with the requirements of this directive and made accessible on the relevant undertaking’s website or on the website of an affiliated undertaking . ### to ensure that cases of non - compliance are disclosed to the public , statutory auditor or audit firm should check whether the report on income tax information has been submitted and presented in accordance with the requirements of this directive , made accessible on the relevant undertaking’s website or on the website of an affiliated undertaking and that publicly - disclosed information is in line with the audited financial information by the undertaking .


### the amount of the net turnover , which includes the turnover made with related parties ; ### the amount of the net turnover , including the turnover made with related and unrelated parties ;


### the report shall also present the information referred to in paragraph 2 of this article separately for each tax jurisdiction which , at the end of the previous financial year , is listed in the common union list of certain tax jurisdictions drawn up pursuant to article 48g , unless the report explicitly confirms , subject to the responsibility referred to in article 48e below , that the affiliated undertakings of a group governed by the laws of such tax jurisdiction do not engage directly in transactions with any affiliated undertaking of the same group governed by the laws of any member state . ### the report shall also present the information referred to in paragraph 2 of this article separately for each non - european tax jurisdiction on a disaggregated basis .


### member states shall ensure that the members of the administrative , management and supervisory bodies of the ultimate parent undertaking referred to in article 48b , acting within the competences assigned to them under national law , have collective responsibility for ensuring that the report on income tax information is drawn up , published and made accessible in accordance with articles 48b , 48c and 48d . ### member states shall ensure that the members of the administrative , management and supervisory bodies of the ultimate parent undertaking referred to in article 48b , acting within the competences assigned to them under national law , are responsible for ensuring that the report on income tax information is drawn up , published and made accessible in accordance with articles 48b , 48c and 48d .


### ' the manufacturer shall equip vehicles so that the components likely to affect emissions are designed , constructed and assembled so as to enable the vehicle , in normal use , to comply with this regulation and its implementing measures . ' ### article 5 is amended as follows : ' the manufacturer shall equip vehicles so that the components likely to affect emissions are designed , constructed and assembled so as to enable the vehicle , in real driving conditions , to comply with this regulation and its implementing measures . the manufacturer shall ensure the effectiveness of emission control systems by complying with a conformity factor that reflects only the possible tolerances of the emissions measurement procedure . '


### ' tailpipe emissions , including test cycles , low ambient temperature emissions , emissions at idling speed , smoke opacity and correct functioning and regeneration of aftertreatment systems ; ' ### in article 5 , point is amended as follows : ' tailpipe emissions , including test cycles based on real driving emissions , the use of portable emissions measurement systems , low ambient temperature emissions , emissions at idling speed , smoke opacity and correct functioning and regeneration of aftertreatment systems ; '


### under a sub - section titled ' what are the key risks that are specific to the securities ? ' a brief description of no more than five of the most material risk factors specific to the securities , contained in the category of highest materiality according to article 16 . ### under a sub - section titled ' what are the key risks that are specific to the securities ? ' a brief description of the most material risk factors specific to the securities , contained in the category of highest materiality according to article 16 .


### natural mineral resources in conflict - affected or high risk areas &#8722 ; although holding great potential for development &#8211 ; can be a cause of dispute where their revenues are fuelling the outbreak or continuation of violent conflict , undermining national endeavours towards development , good governance and the rule of law . in these areas , breaking the nexus between conflict and illegal exploitation of minerals is critical to peace and stability . ### natural resources in conflict - affected or high risk areas &#8722 ; although holding great potential for development &#8211 ; can be a cause of dispute where their revenues are fuelling the outbreak or continuation of violent conflict , undermining national endeavours towards development , good governance and the rule of law . in these areas , breaking the nexus between conflict and illegal exploitation of natural resources is critical to peace and stability .


### on 7 october 2010 , the european parliament passed a resolution calling for the union to legislate along the lines of the us ' conflict minerals’ law alias section 1502 of the dodd - frank wall street reform and consumer protection act ; and the commission announced in its communications of 20119 and 201210 its intention to explore ways of improving transparency throughout the supply chain , including aspects of due diligence . in the latter communication and in line with the commitment it had made at the may 2011 oecd ministerial council , the commission also advocated greater support for and use of the oecd guidelines for multinational enterprises , and of the oecd due diligence guidance – even outside the oecd membership . __________________ 10 trade , growth and development , com 22 final . ### in its resolutions of 7 october 20109a , of 8 march 20119b , of 5 july 20119c and of 26 february 20149d , the european parliament called for the union to legislate along the lines of the us ‘ conflict minerals’ law alias section 1502 of the dodd - frank wall street reform and consumer protection act ; and the commission announced in its communications of 20119 and 201210 its intention to explore ways of improving transparency throughout the supply chain , including aspects of due diligence . in the latter communication and in line with the commitment it had made at the may 2011 oecd ministerial council , the commission also advocated greater support for and use of the oecd guidelines for multinational enterprises , and of the oecd due diligence guidance – even outside the oecd membership . _____________ 9a european parliament resolution of 7 october 2010 on failures in protection of human rights and justice in the democratic republic of congo . 9b european parliament resolution of 8 march 2011 on tax and development – cooperating with developing countries on promoting good governance in tax matters . 9c european parliament resolution of 5 july 2011 on increasing the impact of eu development policy . 9d european parliament resolution of 26 february 2014 on promoting development through responsible business practices , including the role of extractive industries in developing countries . __________________ 10 trade , growth and development , com 22 final .


### in the context of this regulation , supply chain due diligence is an on - going , proactive and reactive process through which business operators monitor and administer their purchases and sales with a view to ensuring that they do not contribute to conflict and adverse impacts thereof . ### in the context of this regulation , and in line with the oecd due diligence guidance , supply chain due diligence is an on - going , proactive and reactive process through which business operators monitor and administer their purchases and sales with a view to ensuring that they respect human rights and do not contribute to conflict and adverse impacts thereof .


### in the context of this regulation , supply chain due diligence is an on - going , proactive and reactive process through which business operators monitor and administer their purchases and sales with a view to ensuring that they do not contribute to conflict and adverse impacts thereof . ### in the context of this regulation , and in accordance with the oecd guidance , supply chain due diligence is an on - going , proactive and reactive process through which business operators monitor and administer their purchases and sales upstream and downstream of the supply chain with a view to ensuring that they do not give rise to human rights abuses and that they do not contribute to conflict and adverse impacts thereof .


### union companies have expressed their interest through the public consultation in the responsible sourcing of minerals and reported on current industry schemes designed to pursue their corporate social responsibility objectives , customer requests , or the security of their supplies . however , union companies have also reported countless difficulties in the exercise of supply chain due diligence because of lengthy and complex global supply chains involving a high number of operators that are often insufficiently aware or ethically unconcerned . the cost of responsible sourcing and their potential impact on competitiveness notably on smes should be monitored by the commission . ### union companies have expressed their interest through the public consultation in the responsible sourcing of minerals and reported on current industry schemes designed to pursue their corporate social responsibility objectives , customer requests , or the security of their supplies . in accordance with the oecd due diligence guidance it is recognized that due diligence in conflict - affected and high - risk areas presents practical challenges and that flexibility is therefore needed in the application thereof . the nature and extent of due diligence that is appropriate for an enterprises’ individual circumstances depend on a number of factors , including its size and position in the supply chain , fully taking account of the challenges faced by smes .


### smelters and refiners are an important point in global mineral supply chains as they are typically the last stage in which due diligence can effectively be assured by collecting , disclosing and verifying information on the mineral’s origin and chain of custody . after this stage of transformation it is often considered unfeasible to trace back the origins of minerals . a union list of responsible smelters and refiners could therefore provide transparency and certainty to downstream companies as regards supply chain due diligence practices . ### smelters and refiners are recognised choke points in their respective supply chains with substantial influence over the due diligence that is conducted along the supply chain in the sourcing countries . a union list of responsible choke - point actors could therefore provide transparency and certainty to companies in the downstream with a view to carrying out supply chain due diligence practices . consistently with oecd due diligence guidance , choke - point actors should undergo independent third - party audit of their supply chain due diligence practices , also with a view to being included in the list of responsible actors . choke point actors based outside the union should also have a possibility for being included in the list to ensure its global scope .


### in order to ensure the proper implementation of this regulation , implementing powers should be conferred on the commission . the implementing powers relating to the list of responsible smelters and refiners and the list of member state competent authorities should be exercised in accordance with regulation no 182 / 201111 . __________________ 11 regulation no 182 / 2011 of the european parliament and of the council of 16 february 2011 laying down the rules and general principles concerning mechanisms for control by member states of the commission’s exercise of implementing powers . ### in order to amend annex i and annex ii to this regulation , the commission shall be empowered to adopt delegated acts in accordance with article 290 tfeu , following the provisions laid down in this regulation .


### ‘ conflict - affected and high - risk areas’ means areas in a state of armed conflict , fragile post - conflict as well as areas witnessing weak or non - existent governance and security , such as failed states , and widespread and systematic violations of international law , including human rights abuses ; ### ‘ conflict - affected and high - risk areas’ means areas identified by the presence of armed conflict , widespread violence or other risks of harm to people and , for these purposes , it is recognized that : armed conflict may take a variety of forms , such as a conflict of international or non - international character , which may involve two or more states , or may consist of wars of liberation , or insurgencies , civil wars ; and high - - risk areas may include areas of political instability or repression , institutional weakness , insecurity , collapse of civil infrastructure and widespread violence , both of which areas are often characterized by widespread human rights abuses and violations of national or international law ;


### ' conflict - affected and high - risk areas ' means areas in a state of armed conflict , fragile post - conflict as well as areas witnessing weak or non - existent governance and security , such as failed states , and widespread and systematic violations of international law , including human rights abuses ; ### ‘ conflict - affected and high - risk areas’ are identified by the presence of armed conflict , widespread violence or other risks of harm to people . there are several types of armed conflict : international or non - international , wars of liberation , insurgencies , etc . ; high - risk areas are characterised by political instability or repression , institutional weakness , insecurity , collapse of civil infrastructure and widespread violence , and also widespread human rights abuses and violations of national or international law .


### ' supply chain due diligence ' refers to the obligations of responsible importers of tin , tantalum and tungsten , their ores , and gold in relation to their management systems , risk management , third - party audits and disclosure of information with a view to identifying and addressing actual and potential risks linked to conflict - affected and high risk - areas to prevent or mitigate adverse impacts associated with their sourcing activities ; ### ‘ supply chain due diligence’ refers to the obligations of responsible importers of minerals and metals falling within the scope of this regulation and the oecd guidance in relation to their management systems , risk management , third - party audits and disclosure of information with a view to identifying actual and potential risks linked to conflict - affected and high risk - areas to prevent or mitigate adverse impacts associated with their sourcing activities and ensuring that the latter do not contribute to the illegal trade in minerals and the funding of conflicts and do not give rise to human rights abuses ;


### adopt and clearly communicate to suppliers and the public its supply chain policy for the minerals and metals potentially originating from conflict - affected and high - risk areas , ### adopt and clearly communicate to suppliers and the public its supply chain policy for&#160 ; covered resources&#160 ; potentially originating from conflict - affected and high - risk areas ,


### adopt and clearly communicate to suppliers and the public its supply chain policy for the minerals and metals potentially originating from conflict - affected and high - risk areas , ### adopt and clearly and systematically communicate to suppliers and the public its supply chain policy for the minerals and metals potentially originating from conflict - affected and high - risk areas ,


### respect the audit principles of independence , competence and accountability as set out in the oecd due diligence guidance . ### respect the audit principles of independence , competence and accountability and any applicable audit scope , criteria and activities , as set out in the oecd due diligence guidance .


### independent third - party audits regarding each of the responsible smelters or refiners in its supply chain carried out in accordance with the scope , objective and principles set out in article 6 of the regulation , ### independent third - party audits carried out in accordance with article 6 of this regulation ; and


### the responsible importer of minerals or metals within the scope of this regulation shall make available to its immediate downstream purchasers all information gained and maintained pursuant to its supply chain due diligence with due regard to business confidentiality and other competitive concerns . ### operators shall make available to their immediate downstream purchasers all information gained and maintained pursuant to its supply chain due diligence with due regard to business confidentiality and other competitive concerns , in accordance with the oecd guidance .


### the commission shall update the information included in the list in a timely manner . the commission shall remove from the list the names of the smelters and refiners that are no longer recognised as responsible importers by member states in accordance with article 14 , or the names of the smelters and refiners in the supply chain of the no longer recognised responsible importers . ### the commission shall update the information included in the list in a timely manner but not less than every six months . the commission shall remove from the list the names of annex ii actors that are no longer recognised as responsible annex ii actors by member states in accordance with article 14 .


### in case of an infringement of the provisions of this regulation , the competent authorities of member states shall issue a notice of remedial action to be taken by the responsible importer . ### in case of an infringement of the provisions of this regulation , the competent authorities of member states shall notify the responsible importer of the remedial action to be taken by him .


### the provisions of regulation 492 / 2011 of the european parliament and of the council of 5 april 2011 on freedom of movement for workers within the union 19 established mechanisms for clearance and for information exchange and the commission implementing decision 2012 / 733 / eu of 26 november 2012 has laid down provisions on the functioning of a network entitled eures in accordance with that regulation . this regulatory framework needs to be revised to reflect new mobility patterns , enhanced requirements for fair mobility , changes in the technology for sharing job vacancy data , the use of a variety of recruitment channels by job seekers and employers and the increasing role of other labour market brokers next to the public employment services in the provision of recruitment services . __________________ 19 ojeu , 27 . 5 . 2011 , l141 , p . 1 ### the provisions of regulation 492 / 2011 of the european parliament and of the council of 5 april 2011 on freedom of movement for workers within the union 19 established mechanisms for clearance and for information exchange and the commission implementing decision 2012 / 733 / eu of 26 november 2012 has laid down provisions on the functioning of a network entitled eures in accordance with that regulation . this regulatory framework needs to be revised to reflect new types of work - , mobility - , and worklife patterns , enhanced requirements for fair mobility , changes in the technology for sharing job vacancy data , the use of a variety of recruitment channels by job seekers and employers and the increasing role of other labour market brokers next to the public employment services in the provision of recruitment services . __________________ 19 ojeu , 27 . 5 . 2011 , l141 , p . 1


### growing interdependency between labour markets calls for reinforced cooperation between employment services to bring about freedom of movement for all workers through voluntary and fair labour mobility within the union in accordance with article 46 of the treaty , and therefore a common framework for cooperation should be established between member states and the commission on labour mobility within the union . this framework should bring together job vacancies from across the union and the possibility of applying for those job vacancies , define the provision of related support services to workers and employers and provide for a common approach to share information necessary to facilitate said co - operation . ### growing interdependency between labour markets calls for reinforced cooperation between employment services and bodies responsible for equality and countering discrimination to bring about freedom of movement for all workers through voluntary and fair labour mobility within the union in accordance with article 46 of the treaty , and therefore a common framework for cooperation should be established between member states and the commission on labour mobility within the union . this framework should bring together job vacancies from across the union and the possibility of applying for those job vacancies , define the provision of related support services to workers and employers and provide for a common approach to sharing information and providing personalised counselling services necessary to facilitate said co - operation .


### one of the eures network objectives is to support fair intra - union labour mobility and therefore the minimum common criteria for authorising organisations to join should include the requirement that those organisations commit themselves to fully respect applicable labour standards and legal requirements . ### one of the eures network objectives is to support fair intra - union labour mobility and therefore the minimum common criteria for authorising organisations to join should include the requirement that those organisations commit themselves to fully respect applicable labour standards , legal requirements and the principle of non - discrimination .


### a wider and more comprehensive choice of assistance on intra - union labour mobility opportunities benefits workers , and it is needed to improve the eures network ' s potential to provide support to workers throughout their entire working life , securing their transitions and careers . ### a wider and more comprehensive choice of assistance on intra - union labour mobility opportunities benefits workers , and it is needed to improve the eures network ' s potential to provide personalised counselling and support to workers throughout their entire working life , securing their transitions , social rights and careers , in accordance with the life - cycle approach .


### support services will help to decrease the obstacles faced by job seekers when exercising their workers ' rights under union law as well as to exploit more efficiently all job opportunities , thus securing better individual employment prospects . ### support services , including personalised counselling , will help to decrease the obstacles faced by job seekers when exercising their workers ' rights under union law , to make well - informed decisions with regard to social security and to exploit more efficiently all job opportunities , thus securing better individual employment prospects .


### a profound understanding of labour demand in terms of occupations , sectors and needs of employers would benefit the right of free movement of workers within the union and therefore support services should include good quality assistance to employers , small and medium sized enterprises in particular . close working relationships between employment services and employers will increase the pool of job vacancies and job matching of suitable candidates , secure pathways for job seekers in particular those in vulnerable groups and improve labour market intelligence . ### a profound understanding of labour supply and demand in terms of occupations , sectors and needs of employers would benefit the right of free movement of workers within the union and therefore support services should include good quality assistance to employers , small and medium sized enterprises in particular . close working relationships between employment services and employers will increase the pool of job vacancies and job matching of suitable candidates , secure pathways for job seekers in particular those in vulnerable groups and improve labour market intelligence .


### whenever the measures provided for in this regulation entail the processing of personal data , they must be carried out in accordance with eu law on the protection of personal data20 as well as the national implementing measures thereto . __________________ 20 in particular directive 95 / 46 / ec of the european parliament and of the council of 24 october 1995 on the protection of individuals with regards to the processing of personal data and on the free movement of such data and regulation no 45 / 2001 of the european parliament and of the council of 18 december 2000 on the protection of individuals with regard to the processing of personal data by the community institutions and bodies and on the free movement of such data . ### where the measures provided for in this regulation entail the processing of personal data , they must be carried out in accordance with union law on the protection of personal data as well as the national implementing measures thereto . personal data should not be retained for longer than necessary for the purpose for which that data was collected . __________________ 20 in particular directive 95 / 46 / ec of the european parliament and of the council of 24 october 1995 on the protection of individuals with regards to the processing of personal data and on the free movement of such data and regulation no 45 / 2001 of the european parliament and of the council of 18 december 2000 on the protection of individuals with regard to the processing of personal data by the community institutions and bodies and on the free movement of such data .


### the better functioning and integration of the labour markets in the union ; ### the functioning and integration of the labour markets in the union , including cross - border labour markets , ensuring non - discriminatory access to job opportunities and applications and relevant labour market information ;


### a common training programme for eures staff ; ### a common training programme and continuing development for eures staff , including updates on the coordination of social security , in line with common , high - quality standards ;


### the monitoring and evaluation of eures activity and its employment performance , in co - operation with eures members ; ### the monitoring and evaluation of eures activity and its employment performance and the development of annual country - specific reports and recommendations in co - operation with eures members ;


### for the purpose of publication , including on the eures portal , in the interest of workers and employers , the national coordination office validates , regularly updates and timely disseminates information and guidance available at national level on : ### for the purpose of publication , including on the eures portal , and in relation to the provision of tailor - made information to workers and employers by the eures advisors , the national coordination office shall validate , regularly update and disseminate , in a timely manner , in the official language of the member state and in the most relevant languages taking into account demands of its labour market , information and guidance available at national level on :


### the national coordination office provides general support to the organisations participating within its own territory in the eures network regarding collaboration with their eures counterparts in other member states . this includes support in case of complaints related to eures job vacancies and recruitments , as well as cooperation with public authorities such as labour inspectorates . ### the national coordination office shall provide general support to the organisations participating within its own territory in the eures network regarding collaboration with their eures counterparts in other member states . this shall include support in the case of complaints related to eures job vacancies and recruitments , as well as cooperation with public authorities such as labour inspectorates . the outcome of complaints procedures shall be made available to the european coordination office with a view to synthesising and resolving mobility obstacles .


### each member state ensures that its national coordination office gets the staff and other resources necessary to carry out its tasks as defined under this regulation . ### each member state ensures that its national coordination office gets the staff and adequate financial and other resources necessary to carry out its tasks as defined under this regulation and that the national coordination offices provide services in accordance with common , high - quality standards and in a timely manner .


### organisations participating in the eures network ensure that the information and promotional material they provide is coherent with the overall communication activities of the eures network and with the information coming from the european coordination office . ### organisations participating in the eures network ensure that the information and promotional material they provide is coherent with the overall communication activities and common , high - quality standards of the eures network and with the information coming from the european coordination office .


### the european coordination office facilitates the collaboration of the eures network with other union information and advisory services and networks . ### the european coordination office facilitates the collaboration of the eures network with other union information and advisory services and networks and shall seek synergies with the administrative commission for the coordination of social security systems , solvit , and the european network of equality bodies .


### the consent of workers referred to in paragraph 1 shall be explicit , unambiguous , freely given , specific and informed . workers shall be able to withdraw at any time their consent and require the deletion or modification of any of all of the data made available . workers shall be able to choose from a number of options to restrict access to their data or to certain attributes . ### the consent of workers referred to in paragraph 1 shall be explicit , unambiguous , freely given , specific and informed . workers shall be able to withdraw at any time their consent and require the deletion or modification of any of all of the data made available . workers shall be able to choose from a number of options to restrict access to their data or to certain attributes , such as deciding whether their data may only be searchable via general data categories or whether their cv and personal data may be directly available to registered potential employers .


### member states shall ensure that in the internal tools for caseworkers managed by the public employment services all job vacancies , job applications , and cv’s made available on the eures portal shall be available on a par with any national data in those tools . ### member states shall ensure that in the internal tools for caseworkers managed by the public employment services all job vacancies , job applications , and cvs made available on the eures portal , in accordance with article 14 , shall be available on a par with any national data in those tools .


### the public employment services shall ensure that workers using their services , by making available job applications and / or cv ' s with them , can choose to have those employment services assist those workers with their registration on the eures portal , using the national hub referred to in article 15 . ### the public employment services shall ensure that workers using their services , by making available job applications and / or cvs with them , can choose to have those employment services assist those workers with their registration on the eures portal , using the national hub referred to in article 15 . that service shall be offered on a non - discriminatory basis and without delay .


### workers and employers shall have access to general information on how , when and where they can update , revise and withdraw the data concerned . ### workers and employers shall have access to detailed information on how , when and where they can update , revise and withdraw the data concerned .


### member states shall ensure that workers and employers can gain access to support services at national level ### member states shall ensure that workers and employers can gain access to support services at national level without delay .


### the european coordination office supports the development of basic information under this article and assists member states in ensuring an adequate language coverage . ### the european coordination office supports the development of basic information under this article and assists member states in ensuring an adequate language coverage , taking into account the demands of the member states’ labour markets .


### the eures partners concerned proactively offer all workers seeking employment the opportunity to access the services defined in this article . where appropriate , this offer is repeated during the job search process . ### the eures partners concerned proactively offer all workers seeking employment the opportunity to access the services defined in this article without delay . where appropriate , this offer is repeated during the job search process .


### upon request of workers , frontier workers and employers , the eures partners concerned shall provide general information on the rights related to social security and undertake to refer those requests for specific information to the competent authorities and , if applicable , other bodies supporting workers exercising their rights in the framework of the freedom of movement . ### upon request of workers , frontier workers , their representatives and employers , the eures partners concerned shall provide general information on the rights related to social security and undertake to refer those requests for specific information to the competent authorities and , if applicable , other bodies supporting workers exercising their rights in the framework of the freedom of movement .


### each national coordination office draws up each year a work programme for the organisations participating in the eures network on that member state ' s territory . ### each national coordination office shall draw up an annual work programme based on the european coordination office ' s country - specific report and recommendation for the organisations participating in the eures network on that member state ' s territory .


### member states should take measures to promote prevention of food waste in line with the 2030 agenda for sustainable development , adopted by the united nations general assembly on 25 september 2015 , and in particular its target of halving food waste by 2030 . these measures should aim to prevent food waste in primary production , in processing and manufacturing , in retail and other distribution of food , in restaurants and food services as well as in households . having regard to the environmental and economic benefits of preventing food waste , member states should establish specific food waste prevention measures and should measure progress in food waste reduction . to facilitate exchange of good practice across the eu both between member states and between food business operators , uniform methodologies for such measurement should be established . reporting on food waste levels should take place on a biennial basis . ### member states should take measures to promote prevention of food waste in line with the 2030 agenda for sustainable development , adopted by the united nations general assembly on 25 september 2015 , and in particular its target of reducing food waste by 50 % by 2030 . these measures should aim to prevent food waste at retail and consumer levels and reduce food losses along production and supply chains , including post - harvest losses . having regard to the environmental and economic benefits of preventing food waste , member states should establish specific food waste prevention measures in their waste prevention programmes in order to reach at least 30 % of food waste reduction by 2025 and 50% by 2030 , and should measure progress made in food waste reduction . to facilitate exchange of good practice across the eu both between member states and between food business operators , uniform methodologies for such measurement should be established . reporting on food waste levels should take place on a biennial basis . in order to prevent food waste , member states should set up conventions enabling the food retail sector to distribute unsold products to charitable organisations . the commission should present guidelines for food for donation including on fiscal and technical aspects .


### ' bio - waste ' means biodegradable garden and park waste , food and kitchen waste from households , restaurants , caterers and retail premises , comparable waste from food processing plants and other waste with similar biodegradability properties that is comparable in nature , composition and quantity ; ### ' bio - waste ' means biodegradable garden and park waste , non - animal agricultural waste , food and kitchen waste from households , restaurants , caterers and retail premises , comparable waste from food production and processing plants and other waste with similar biodegradability properties that is comparable in nature , composition and quantity ;


### member states shall report to the commission the specific instruments put in place in accordance with this paragraph by [ insert date eighteen months after the entry into force of this directive ] and every five years following that date . ### member states shall report to the commission the specific instruments put in place in accordance with this paragraph by [ insert date eighteen months after the entry into force of this directive ] and every three years following that date .


### such measures may also include the establishment of extended producer responsibility schemes defining specific operational and financial obligations for producers of products . ### such measures shall also include the establishment of extended producer responsibility schemes defining specific operational and financial obligations for producers of products in which the producer´s responsibility is extended to the post - consumer state of a product´s life cycle . producer responsibility shall aim at covering all products placed in the market . by 2030 , textiles , furniture , hazardous substances used in households , hygiene products and paper shall be covered by a relevant extended producer responsibility scheme .


### - define measurable waste management targets , in line with the waste hierarchy , aiming to attain at least the quantitative targets relevant for the scheme as laid down in this directive , directive 94 / 62 / ec , directive 2000 / 53 / ec , directive 2006 / 66 / ec and directive 2012 / 19 / eu ; ### - define measurable waste prevention , re - use , preparation for re - use , and recycling targets as well as minimum recycled content targets for plastics , aiming to attain at least the quantitative targets relevant for the scheme as laid down in this directive , directive 94 / 62 / ec , directive 2000 / 53 / ec , directive 2006 / 66 / ec and directive 2012 / 19 / eu ;


### the esf + should aim to promote employment through active interventions enabling integration into the labour market , notably for youth , the long - term unemployed and the inactive , as well as through promoting self–employment and the social economy . the esf + should aim to improve the functioning of labour markets by supporting the modernisation of labour market institutions such as the public employment services in order to improve their capacity to provide intensified targeted counselling and guidance during the job search and the transition to employment and to enhance workers’ mobility . the esf + should promote women ' s participation in the labour market through measures aiming to ensure , amongst others , improved work / life balance and access to childcare . the esf + should also aim to provide a healthy and well - adapted working environment in order to respond to health risks related to changing forms of work and the needs of the ageing workforce . ### the esf + should aim to promote employment through active interventions enabling integration into the labour market , notably for youth , the long - term unemployed and the inactive , as well as through promoting self–employment and the social economy . the esf + should aim at promoting youth employment through specific actions , including by supporting fair and voluntary mobility and fostering early integration into the labour market . the esf + should aim to improve the functioning of labour markets by supporting the modernisation of labour market institutions such as the public employment services in order to improve their capacity to provide intensified targeted counselling and guidance during the job search and the transition to employment and to enhance workers’ mobility . the esf + should aim at tackling precarious employment , in order to ensure that all types of work contracts offer decent working conditions with proper social security coverage , in line with the ilo decent work agenda , article 9 tfeu , the charter of fundamental rights of the european union and the european social charter . the esf + should promote women ' s participation in the labour market through measures aiming to ensure , amongst others , improved work / life balance and access to childcare . the esf + should also aim to provide a healthy and well - adapted working environment in order to respond to health risks related to changing forms of work and the needs of the ageing workforce .


### the esf + should contribute to the reduction of poverty by supporting national schemes aiming to alleviate food and material deprivation and promote social integration of people at risk of poverty or social exclusion and the most deprived . with a view that at union level at least 4% of the resources of the esf + strand under shared management supports the most deprived , member states should allocate at least 2% of their national resources of the esf + strand under shared management to address the forms of extreme poverty with the greatest social exclusion impact , such as homelessness , child poverty and food deprivation . due to the nature of the operations and the type of end recipients , it is necessary that simpler rules apply to support which addresses material deprivation of the most deprived . ### the esf + should contribute to the reduction of poverty by supporting national schemes aiming to alleviate food and material deprivation and promote social integration of people at risk of poverty or social exclusion and the most deprived . with a view that at union level at least 4% of the resources of the esf + strand under shared management supports the most deprived , member states should allocate at least 2% of their national resources of the esf + strand under shared management to address the forms of extreme poverty with the greatest social exclusion impact , such as homelessness , child poverty and food deprivation . due to the nature of the operations and the type of end recipients , it is necessary that simpler rules , include direct access to funding for local and regional authorities , apply to support which addresses material deprivation of the most deprived .


### to ensure that the social dimension of europe as set out in the european pillar of social rights is duly put forward and that a minimum amount of resources is targeting those most in need member states should allocate at least 25% of their national esf + resources of the esf + strand under shared management to fostering social inclusion . ### to ensure that the social dimension of europe as set out in the european pillar of social rights is duly put forward and that a minimum amount of resources is targeting those most in need member states should allocate at least 30% of their national esf + resources of the esf + strand under shared management to fostering social inclusion .


### esf + lays down provisions intended to achieve freedom of movement for workers on a non - discriminatory basis by ensuring the close cooperation of the central employment services of member states with one another and with the commission . the european network of employment services should promote a better functioning of the labour markets by facilitating the cross - border mobility of workers and a greater transparency of information on the labour markets . the esf + scope also includes developing and supporting targeted mobility schemes with a view to filling vacancies where labour market shortcomings have been identified . ### esf + lays down provisions intended to achieve freedom of movement for workers on a non - discriminatory basis by ensuring the close cooperation of the central employment services of member states with one another and with the commission . the european network of employment services should promote a better functioning of the labour markets by facilitating the cross - border mobility of workers , a greater transparency of information on the labour markets and greater skills and qualifications recognition . the esf + scope also includes developing and supporting targeted mobility schemes with a view to facilitating voluntary labour mobility and filling vacancies where labour market shortcomings have been identified .


### ' most deprived persons ' means natural persons , whether individuals , families , households or groups composed of such persons , whose need for assistance has been established according to the objective criteria set by the national competent authorities in consultation with relevant stakeholders , while avoiding conflicts of interest and which are approved by those national competent authorities and which may include elements that allow the targeting of the most deprived persons in certain geographical areas ; ### ' most deprived persons ' means natural persons , whether individuals , families , households or groups composed of such persons , whose need for assistance has been established according to the objective criteria set by the national competent authorities in consultation with local and regional authorities and relevant stakeholders , while avoiding conflicts of interest and which are approved by those national competent authorities and which may include elements that allow the targeting of the most deprived persons in certain geographical areas ;


### the esf + aims to support member states to achieve high employment levels , fair social protection and a skilled and resilient workforce ready for the future world of work , in line with the principles set out in the european pillar of social rights proclaimed by the european parliament , the council and the commission on 17 november 2017 . ### the esf + aims to support member states to achieve high employment levels , adequate social protection and a skilled and resilient workforce ready for the future world of work , in line with the principles set out in the european pillar of social rights proclaimed by the european parliament , the council and the commission on 17 november 2017 .


### improving access to employment of all jobseekers , in particular youth and long - term unemployed , and of inactive people , promoting self - employment and the social economy ; ### improving access to employment of all jobseekers , in particular youth and long - term unemployed , women aged 45 or more and marginalised persons , and of inactive people , promoting self - employment and the social economy ;


### modernising labour market institutions and services to assess and anticipate skills needs and ensure timely and tailor - made assistance and support to labour market matching , transitions and mobility ; ### modernising labour market institutions and services to assess and anticipate skills needs and ensure timely and tailor - made assistance and support to labour market matching , transitions and mobility , including through improved skills and qualifications recognition across member states ;


### promoting equal access to and completion of , quality and inclusive education and training , in particular for disadvantaged groups , from early childhood education and care through general and vocational education and training , and to tertiary level , as well as adult education and learning , including facilitating learning mobility for all ; ### promoting equal access to and completion of , quality and inclusive education and training , in particular for disadvantaged groups , including migrant children irrespective of their residence status , from early childhood education and care through general and vocational education and training , and to tertiary level , as well as adult education and learning , including facilitating learning mobility for all and recognition of qualifications obtained across member states ;


### information systems disseminating evidence related to the fields referred to in article 4 ; ### information systems collecting , analysing and disseminating evidence and data related to the fields referred to in article 4 ;


### council presidency events , conferences and seminars . ### relevant civil society and ngo events , conferences and seminars .


### considering the specific nature of the actions concerning a high level of health for humans , animals and plants along the food chain special eligibility criteria concerning provision of grants and use of public procurement need to be provided in this regulation . in particular , by way of derogation from regulation of the european parliament and of the council61 , as an exception to the principle of non - retroactivity , the costs for the emergency measures , due to their urgent and unforeseeable nature , should be eligible and include also costs incurred as a result of a suspected occurrence of a disease or pest provided that that occurrence is subsequently confirmed and notified to the commission . the corresponding budgetary commitments and the payment of eligible expenditure should be made by the commission , after signature of the legal commitments and after assessment of the payment applications submitted by the member states . costs should also be eligible for protection measures taken in the case of a direct threat to the status of health in the union as a result of the occurrence or development , in the territory of a third country , a member state or overseas countries and territories , of certain animal diseases and zoonoses as well as in respect of protection measures , or other relevant activities , taken in support of the health status of plants in the union . _________________ 61 [ to add ] ### considering the specific nature of the actions concerning a high level of health for humans , animals and plants along the food chain special eligibility criteria concerning provision of grants and use of public procurement need to be provided in this regulation . in particular , by way of derogation from regulation of the european parliament and of the council61 , as an exception to the principle of non - retroactivity , the costs for the emergency measures , due to their urgent and unforeseeable nature , should be eligible and include also costs incurred as a result of a suspected occurrence of a disease or pest provided that that occurrence is subsequently confirmed and notified to the commission . the corresponding budgetary commitments and the payment of eligible expenditure should be made by the commission , after signature of the legal commitments and after assessment of the payment applications submitted by the member states . where emergencies in the area of human , animal and plant health in the food chain can be traced back to specific union practices , measures should be taken to rectify these practices . costs should also be eligible for protection measures taken in the case of a direct threat to the status of health in the union as a result of the occurrence or development , in the territory of a third country , a member state or overseas countries and territories , of certain animal diseases and zoonoses as well as in respect of protection measures , or other relevant activities , taken in support of the health status of plants in the union . _________________ 61 [ to add ]


### official controls carried out by the member states are an essential tool for verifying and monitoring that relevant union requirements are being implemented , complied with and enforced . the effectiveness and efficiency of official control systems is vital for maintaining a high level of safety for humans , animals and plants along the food chain whilst ensuring a high level of protection of the environment and of animal welfare . union financial support should be made available for such control measures . in particular , a financial contribution should be available to union reference laboratories in order to help them bear the costs arising from the implementation of work programmes approved by the commission . moreover , since the effectiveness of official controls also depends on the availability to the control authorities of well trained staff with an appropriate knowledge of union law , the union should be able to contribute to their training and relevant exchange programmes organised by competent authorities . ### official controls carried out by the member states are an essential tool for verifying and monitoring that relevant union requirements are being implemented , complied with and enforced . the effectiveness and efficiency of official control systems is vital for maintaining a high level of safety for humans , animals and plants along the food chain whilst ensuring a high level of protection of the environment and of animal welfare . union financial support should be made available for such control measures , especially where compliance with union law as concerns the health and safety of humans , animals and plants is still deficient , such as live animal transport . in particular , a financial contribution should be available to union reference laboratories in order to help them bear the costs arising from the implementation of work programmes approved by the commission . moreover , since the effectiveness of official controls also depends on the availability to the control authorities of well trained staff with an appropriate knowledge of union law , the union should be able to contribute to their training and relevant exchange programmes organised by competent authorities .


### to improve the functioning of the internal market , and especially to protect and empower citizens , consumers and businesses , in particular micro , small and medium - sized enterprises , by enforcement of union law , facilitation of market access , standard setting , and by promoting human , animal and plant health and animal welfare ; as well as to enhance cooperation between the competent authorities of member states and between the competent authorities of member states and the commission and the decentralised union agencies ; ### to improve the functioning of the internal market , and especially to protect and empower citizens , consumers and businesses , in particular micro , small and medium - sized enterprises , by enforcement of union law , facilitation of market access , standard setting , and by&#160 ; protecting and strengthening&#160 ; human , animal and plant health and animal welfare ; as well as to enhance cooperation between the competent authorities of member states and between the competent authorities of member states and the commission and the decentralised union agencies ;


### 1 . annual and multiannual veterinary and phytosanitary programmes for the eradication , control and surveillance of animal diseases and zoonoses listed in annex iii and of plant pests have to be implemented in compliance with the provisions laid down in the relevant union law . ### 1 . annual and multiannual veterinary and phytosanitary programmes for the prevention , eradication , control and surveillance of animal diseases and zoonoses listed in annex iii and of plant pests have to be implemented in compliance with the provisions laid down in the relevant union law .


### activities to support the improvement of the welfare of animals . ### activities to support the improvement of the welfare of animals , including measures to ensure compliance with animal welfare standards during animal transport .


### –monitoring the progress towards the sustainable development goals ; ### –monitoring the progress towards the sustainable development goals and the paris climate agreement ;


### the protection of privacy and personal data is another area where whistleblowers are in a privileged position to disclose breaches of union law which can seriously harm the public interest . similar considerations apply for breaches of the directive on the security of network and information systems45 , which introduces notification of incidents and security requirements for entities providing essential services across many sectors and providers of key digital services . whistleblowers ' reporting in this area is particularly valuable to prevent security incidents that would affect key economic and social activities and widely used digital services . it helps ensuring the continuity of services which are essential for the functioning of the internal market and the wellbeing of society . _________________ 45 directive 2016 / 1148 of the european parliament and of the council of 6 july 2016 concerning measures for a high common level of security of network and information systems across the union . ### the protection of privacy and personal data is another area where whistleblowers are in a privileged position to disclose breaches of union law which can seriously harm the public interest . similar considerations apply for breaches of the directive on the security of network and information systems45 , which introduces notification of incidents and security requirements for entities providing essential services across many sectors and providers of key digital services . whistleblowers ' reporting in this area is particularly valuable to prevent security incidents that would affect key economic and social activities and widely used digital services as well as to prevent misuses of personal data and infringements of the union data protection legislation . it helps protecting the fundamental rights to privacy and to the protection of personal data and ensuring the continuity of services which are essential for the functioning of the internal market and the wellbeing of society . _________________ 45 directive 2016 / 1148 of the european parliament and of the council of 6 july 2016 concerning measures for a high common level of security of network and information systems across the union .


### this directive should be without prejudice to the protection afforded to employees when reporting on breaches of union employment law . in particular , in the area of occupational safety and health , article 11 of framework directive 89 / 391 / eec already requires member states to ensure that workers or workers ' representatives shall not be placed at a disadvantage because of their requests or proposals to employers to take appropriate measures to mitigate hazards for workers and / or to remove sources of danger . workers and their representatives are entitled to raise issues with the competent national authorities if they consider that the measures taken and the means employed by the employer are inadequate for the purposes of ensuring safety and health . ### this directive is a complement to the protection afforded to employees when reporting on breaches of union employment law . in particular , in the area of occupational safety and health , article 11 of framework directive 89 / 391 / eec already requires member states to ensure that workers or workers ' representatives shall not be placed at a disadvantage because of their requests or proposals to employers to take appropriate measures to mitigate hazards for workers and / or to remove sources of danger . workers and their representatives are entitled to raise issues with the competent national authorities if they consider that the measures taken and the means employed by the employer are inadequate for the purposes of ensuring safety and health .


### persons who report information about threats or harm to the public interest obtained in the context of their work - related activities make use of their right to freedom of expression . the right to freedom of expression , enshrined in article 11 of the charter of fundamental rights of the european union and in article 10 of the european convention on human rights , encompasses media freedom and pluralism . ### persons who report information particularly about threats or harm to the public interest make use of their right to freedom of expression . the right to freedom of expression , enshrined in article 11 of the charter of fundamental rights of the european union and in article 10 of the european convention on human rights , encompasses freedom of information as well as media freedom and pluralism .


### persons need specific legal protection where they acquire the information they report through their work - related activities and therefore run the risk of work - related retaliation . the underlying reason for providing them with protection is their position of economic vulnerability vis - à - vis the person on whom they de facto depend for work . when there is no such work - related power imbalance there is no need for protection against retaliation . ### persons need specific legal protection where they acquire the information they report through their activities and therefore run the risk of retaliation . the underlying reason for providing them with protection is their position of economic vulnerability vis - à - vis the person on whom they de facto depend for work . .


### effective whistleblower protection implies protecting also further categories of persons who , whilst not relying on their work - related activities economically , may nevertheless suffer retaliation for exposing breaches . retaliation against volunteers and unpaid trainees may take the form of no longer making use of their services , or of giving a negative reference for future employment or otherwise damaging their reputation . ### effective whistleblower protection implies protecting also further categories of persons who , whilst not relying on their work - related activities economically , may nevertheless suffer retaliation for exposing breaches . retaliation against volunteers and unpaid trainees may take the form of no longer making use of their services , or of giving a negative reference for future employment or otherwise damaging their reputation . retaliation against investigators or reporters could take the form of strategic litigation suits , for example regarding libel or defamation .


### effective prevention of breaches of union law requires that protection is also granted to persons who provide information about potential breaches , which have not yet materialised , but are likely to be committed . for the same reasons , protection is warranted also for persons who do not provide positive evidence but raise reasonable concerns or suspicions . at the same time , protection should not apply to the reporting of information which is already in the public domain or of unsubstantiated rumours and hearsay . ### effective prevention of breaches of union law requires that protection is also granted to persons who provide information about potential breaches , which have not yet materialised , but are likely to be committed . for the same reasons , protection is warranted also for persons who do not provide positive evidence but raise reasonable concerns or suspicions . at the same time , protection should not apply to the reporting of unsubstantiated rumours and hearsay . protection should be given to individuals working in institutions within the union , but also to individuals working in european entities located outside union territory . it should also apply to officials as well as other employees and interns working at the institutions , agencies and bodies of the union .


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


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


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


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


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


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


### this directive introduces minimum standards and member states should have the power to introduce or maintain more favourable provisions to the reporting person , provided that such provisions do not interfere with the measures for the protection of concerned persons . ### this directive introduces minimum standards and member states should have the power and be encouraged to introduce or maintain more favourable provisions to the reporting person , provided that such provisions do not interfere with the measures for the protection of concerned persons .


### with a view to enhancing the enforcement of union law and policies in specific areas , this directive lays down common minimum standards for the protection of persons reporting on the following unlawful activities or abuse of law : ### with a view to enhancing the enforcement of union law and policies in specific areas , this directive lays down common minimum standards for the protection of persons reporting on unlawful activities , abuse of law or threats to the public interest , including :


### breaches relating to the internal market , as referred to in article 26 tfeu , as regards acts which breach the rules of corporate tax or arrangements whose purpose is to obtain a tax advantage that defeats the object or purpose of the applicable corporate tax law . ### breaches relating to the internal market , as referred to in article 26 tfeu , particularly as regards acts which breach the rules of corporate tax or arrangements whose purpose is to obtain a tax advantage that defeats the object or purpose of the applicable corporate tax law .


### ‘ abuse of law’ means acts or omissions falling within the scope of union law which do not appear to be unlawful in formal terms but defeat the object or the purpose pursued by the applicable rules ; ### ‘ abuse of law’ means acts or omissions falling within the scope of union law which do not appear to be unlawful in formal terms but defeat the object or the purpose pursued by the applicable rules or represent a danger or a potential danger to the public interest ;


### ‘ retaliation’ means any threatened or actual act or omission prompted by the internal or external reporting which occurs in a work - related context and causes or may cause unjustified detriment to the reporting person ; ### ‘ retaliation’ means any threatened or actual act or omission prompted by the internal reporting , external reporting or disclosure and which causes or may cause unjustified detriment to the reporting person , suspected reporting person or their family members , relatives and facilitators ;


### ‘ follow - up’ means any action taken by the recipient of the report , made internally or externally , to assess the accuracy of the allegations made in the report and , where relevant , to address the breach reported , including actions such as internal enquiry , investigation , prosecution , action for recovery of funds and closure ; ### ‘ follow - up’ means any action taken by the recipient of the report , made internally or externally , to assess the accuracy of the allegations made in the report and , where relevant , to address the breach reported , including actions such as internal enquiry , investigation , prosecution , action for recovery of funds and closure as well as any other appropriate remedial or mitigation action ;


### written reports in electronic or paper format and / or oral report through telephone lines , whether recorded or unrecorded ; ### written reports in electronic or paper format and / or oral report through telephone lines , whether recorded or unrecorded ; in case the phone conversation is recorded , the prior consent of the reporting person is necessary ;


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


### give feedback to the reporting person about the follow - up of the report within a reasonable timeframe not exceeding three months or six months in duly justified cases ; ### acknowledge receipt of the report within 5 working days , give feedback to the reporting person about the follow - up of the report within a reasonable timeframe not exceeding two months or six months in duly justified cases ;


### member states shall ensure that any authority which has received a report but does not have the competence to address the breach reported transmits it to the competent authority and that the reporting person is informed . ### member states shall ensure that any authority which has received a report but does not have the competence to address the breach reported transmits it to the competent authority and that the reporting person is informed . member states shall ensure that competent authorities receiving reports they do not have competence to address have clear procedures for handling all disclosed information securely with due regard to confidentiality or anonymity .


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


### member states shall establish procedures to ensure that , where a report being initially addressed to a person who has not been designated as responsible handler for reports that person is refrained from disclosing any information that might identify the reporting or the concerned person . ### member states and eu institutions , agencies and bodies shall establish procedures to ensure that , where a report being initially addressed to a person who has not been designated as responsible handler for reports that person is refrained from disclosing any information that might identify the reporting or the concerned person .


### coercion , intimidation , harassment or ostracism at the workplace ; ### coercion , intimidation , harassment , discrimination or ostracism ;


### damage , including to the person’s reputation , or financial loss , including loss of business and loss of income ; ### damage , including to the person’s reputation and particularly on social media , or financial loss , including loss of business and loss of income ;


### in addition to providing legal aid to reporting persons in criminal and in cross - border civil proceedings in accordance with directive 2016 / 1919 and directive 2008 / 52 / ec of the european parliament and of the council63 , and in accordance with national law , member states may provide for further measures of legal and financial assistance and support for reporting persons in the framework of legal proceedings . _________________ 63 directive 2008 / 52 / ec of the european parliament and of the council of 21 may 2008 on certain aspects of mediation in civil and commercial matters . ### in addition to providing legal aid to reporting persons in criminal and in cross - border civil proceedings in accordance with directive 2016 / 1919 and directive 2008 / 52 / ec of the european parliament and of the council63 , and in accordance with national law , member states may provide for further measures of legal and financial assistance and support for reporting persons in the framework of legal proceedings , including legal advice from a lawyer , trade union representative or other relevant person or body . _________________ 63 directive 2008 / 52 / ec of the european parliament and of the council of 21 may 2008 on certain aspects of mediation in civil and commercial matters .


### breach the duty of maintaining the confidentiality of the identity of reporting persons . ### breach the duty of maintaining the confidentiality or the anonymity of the identity of reporting persons .


### the commission shall , by 15 may 2027 , taking into account its report submitted pursuant to paragraph 1 and the member states’ statistics submitted pursuant to paragraph 2 , submit a report to the european parliament and to the council assessing the impact of national law transposing this directive . the report shall evaluate the way in which this directive has operated and consider the need for additional measures , including , where appropriate , amendments with a view to extending the scope of this directive to further areas or union acts . ### the commission shall , by 15 may 2027 , taking into account its report submitted pursuant to paragraph 1 and the member states’ statistics submitted pursuant to paragraph 2 , submit a report to the european parliament and to the council assessing the impact of national law transposing this directive . the report shall evaluate the way in which this directive has operated , the possible impact on fundamental rights such as privacy , the right to the presumption of innocence and the right to a fair trial , and consider the need for additional measures , including , where appropriate , amendments with a view to extending the scope of this directive to further areas or union acts .


### administrative and judicial procedures and processes in the member states relating to immigration , granting of permission to reside , citizenship , asylum and other forms of international protection and the prevention of illegal immigration . ### article 1 is amended as follows : point is replaced by the following : ' administrative and judicial procedures and processes in the member states relating to immigration , granting of permission to reside , citizenship , asylum and other forms of international protection , irregular entry and stay and returns . '


### applications for international protection having been withdrawn during the reference period . ### in paragraph 1 , point is replaced by the following : ' applications for international protection having been withdrawn during the reference period , disaggregated by the reason and type of withdrawal . '


### statistics on the prevention of illegal entry and stay ### article 5 is amended as follows : ' the title is replaced by the following : ' irregular entry and stay '


### third - country nationals found to be illegally present in the member state ' s territory under national laws relating to immigration . ### in paragraph 1 , point is replaced by the following : ' third - country nationals found to be irregularly present in the member state ' s territory under national laws relating to immigration . '


### the number of third - country nationals who have in fact left the territory of the member state , following an administrative or judicial decision or act , as referred to in point , disaggregated by the citizenship of the persons returned , by the type of return and assistance received , and by the destination country . ### the number of third - country nationals who have in fact left the territory of the member state , following an administrative or judicial decision or act , as referred to in point , disaggregated by the citizenship of the persons returned , by the type of return and assistance received , and by the destination country disaggregated by country of origin , country of transit or other third country .