### several member states have implemented measures in the heating and cooling sector to reach their 2020 renewable energy target . however , in the absence of binding national targets post - 2020 , the remaining national incentives may not be sufficient to reach the long - term decarbonisation goals for 2030 and 2050 . in order to be in line with such goals , reinforce investor certainty and foster the development of a union - wide renewable heating and cooling market , while respecting the energy efficiency first principle , it is appropriate to encourage the effort of member states in the supply of renewable heating and cooling to contribute to the progressive increase of the share of renewable energy . given the fragmented nature of some heating and cooling markets , it is of utmost importance to ensure flexibility in designing such an effort . it is also important to ensure that a potential uptake of renewable heating and cooling does not have detrimental environmental side - effects . ### several member states have implemented measures in the heating and cooling sector to reach their 2020 renewable energy target . however , in the absence of binding national targets post - 2020 , the remaining national incentives may not be sufficient to reach the long - term decarbonisation goals for 2030 and 2050 . in order to be in line with such goals , reinforce investor certainty and foster the development of a union - wide renewable heating and cooling market , while respecting the energy efficiency first principle , it is appropriate to encourage the effort of member states in the supply of renewable heating and cooling to contribute to the progressive increase of the share of renewable energy . given the fragmented nature of some heating and cooling markets , it is of utmost importance to ensure flexibility in designing such an effort . it is also important to ensure that a potential uptake of renewable heating and cooling does not have detrimental environmental side - effects and , to that end , the sustainability criteria for biomass are important .


### the production of agricultural raw material for biofuels , bioliquids and biomass fuels , and the incentives for their use provided for in this directive , should not have the effect of encouraging the destruction of biodiverse lands such finite resources , recognised in various international instruments to be of value to all mankind , should be preserved . it is therefore necessary to provide sustainability and greenhouse gas emissions savings criteria ensuring that biofuels , bioliquids and biomass fuels qualify for the incentives only when it is guaranteed that the agricultural raw material does not originate in biodiverse areas or , in the case of areas designated for nature protection purposes or for the protection of rare , threatened or endangered ecosystems or species , the relevant competent authority demonstrates that the production of the agricultural raw material does not interfere with such purposes . forests should be considered as biodiverse according to the sustainibility criteria , where they are primary forests in accordance with the definition used by the food and agriculture organisation of the united nations in its global forest resource assessment , or where they are protected by national nature protection law . areas where the collection of non - wood forest products occurs should be considered to be biodiverse forests , provided the human impact is small . other types of forests as defined by the fao , such as modified natural forests , semi - natural forests and plantations , should not be considered as primary forests . having regard , furthermore , to the highly biodiverse nature of certain grasslands , both temperate and tropical , including highly biodiverse savannahs , steppes , scrublands and prairies , biofuels , bioliquids and biomass fuels made from agricultural raw materials originating in such lands should not qualify for the incentives provided for by this directive . the commission should establish appropriate criteria to define such highly biodiverse grasslands in accordance with the best available scientific evidence and relevant international standards . ### the production of agricultural and forest raw material for biofuels , bioliquids and biomass fuels , and the incentives for their use provided for in this directive , should not have the effect of encouraging the destruction of biodiverse lands such finite resources , recognised in various international instruments to be of value to all mankind , should be preserved . it is therefore necessary to provide sustainability and greenhouse gas emissions savings criteria ensuring that biofuels , bioliquids and biomass fuels qualify for the incentives only when it is guaranteed that the agricultural and forest raw material does not originate in biodiverse areas or , in the case of areas designated for nature protection purposes or for the protection of rare , threatened or endangered ecosystems or species , the relevant competent authority demonstrates that the production of the agricultural raw material does not interfere with such purposes . forests should be considered as biodiverse according to the sustainability criteria , where they are primary forests in accordance with the definition used by the food and agriculture organisation of the united nations in its global forest resource assessment , or where they are protected by national nature protection law or hold international or national certification of high conservation value , including sites of outstanding universal value to humanity . areas where the collection of non - wood forest products occurs should be considered to be biodiverse forests , provided the human impact is small . other types of forests as defined by the fao , such as modified natural forests , semi - natural forests and plantations , should not be considered as primary forests . having regard , furthermore , to the highly biodiverse nature of certain grasslands , both temperate and tropical , including highly biodiverse savannahs , steppes , scrublands and prairies , biofuels , bioliquids and biomass fuels made from agricultural and forest raw materials originating in such lands should not qualify for the incentives provided for by this directive . the commission should establish appropriate criteria to define such highly biodiverse grasslands in accordance with the best available scientific evidence and relevant international standards .


### to ensure that , despite the growing demand for forest biomass , harvesting is carried out in a sustainable manner in forests where regeneration is ensured , that special attention is given to areas explicitly designated for the protection of biodiversity , landscapes and specific natural elements , that biodiversity resources are preserved and that carbon stocks are tracked , woody raw material should come only from forests that are harvested in accordance with the principles of sustainable forest management developed under international forest processes such as forest europe and are implemented through national laws or the best management practices at the forest holding level . operators should take the appropriate steps in order to minimise the risk of using unsustainable forest biomass for the production of bioenergy . to that end , operators should put in place a risk - based approach . in this context , it is apporpriate for the commission to develop operational guidance on the verification of compliance with the risk based approach , following the consultation of the energy union governance committee , and the standing forestry committee established by council decision 89 / 367 / eec24 . __________________ 24 council decision 89 / 367 / eec of 29 may 1989 setting up a standing forestry committee . ### to ensure that , harvesting is carried out in a sustainable manner in forests where regeneration is ensured , that special attention is given to areas explicitly designated for the protection of biodiversity , landscapes and specific natural elements , that biodiversity resources are preserved and that carbon stocks are tracked , woody raw material should come only from forests that are harvested in accordance with the principles of sustainable forest management developed under international forest processes such as forest europe and are implemented through national laws or the best management practices at the forest holding level . operators should avoid to use unsustainable forest biomass for the production of bioenergy . to that end , operators should follow a risk - based approach to be developed by the european commission alongside operational guidance on the verification of compliance with the risk based approach , following the consultation of the energy union governance committee , and the standing forestry committee established by council decision 89 / 367 / eec24 . __________________ 24 council decision 89 / 367 / eec of 29 may 1989 setting up a standing forestry committee .


### this directive establishes a common framework for the promotion of energy from renewable sources . it sets a binding union target for the overall share of energy from renewable sources in gross final consumption of energy in 2030 . it also lays down rules on financial support to electricity produced from renewable sources , self - consumption of renewable electricity , and renewable energy use in the heating and cooling and transport sectors , regional cooperation between member states and with third countries , guarantees of origin , administrative procedures and information and training . it establishes sustainability and greenhouse gas emissions saving criteria for biofuels , bioliquids and biomass fuels . ### this directive establishes a common framework for the promotion of energy from renewable sources . it sets binding minimum targets for the overall share of energy from renewable sources in gross final consumption of energy in 2030 . the union target is to be collectively achieved by member states through binding national targets . it also lays down rules on financial support to electricity produced from renewable sources and access to the electricity grid for energy from renewable sources , self - consumption of renewable electricity , renewable energy communities and their cross - border cooperation , renewable energy use in the heating and cooling and transport sectors , regional cooperation between member states and with third countries , guarantees of origin , administrative procedures and information and training . it establishes sustainability and greenhouse gas emissions saving criteria for biofuels , bioliquids and biomass fuels .


### this directive establishes a common framework for the promotion of energy from renewable sources . it sets a binding union target for the overall share of energy from renewable sources in gross final consumption of energy in 2030 . it also lays down rules on financial support to electricity produced from renewable sources , self - consumption of renewable electricity , and renewable energy use in the heating and cooling and transport sectors , regional cooperation between member states and with third countries , guarantees of origin , administrative procedures and information and training . it establishes sustainability and greenhouse gas emissions saving criteria for biofuels , bioliquids and biomass fuels . ### this directive establishes a common framework for the promotion of energy from renewable sources . it sets a binding union target for the overall share of energy from renewable sources in gross final consumption of energy and a sub - target for the share of energy from renewable sources in transport in 2030 . it also lays down rules on financial support to electricity produced from renewable sources , self - consumption of renewable electricity , and renewable energy use in the heating and cooling and transport sectors , regional cooperation between member states and with third countries , guarantees of origin , administrative procedures and information and training . it establishes sustainability and greenhouse gas emissions saving criteria for biofuels , bioliquids and biomass fuels .


### ' energy from renewable sources ' means energy from renewable non - fossil sources , namely wind , solar and , geothermal energy , ambient heat , tide , wave and other ocean energy , hydropower , biomass , landfill gas , sewage treatment plant gas and biogases ; ### ' energy from renewable sources ' means energy from renewable non - fossil sources that are compliant with sustainability criteria to guarantee their availability and do not impact on other possibilities of use ; namely wind , solar and geothermal energy , ambient heat , tide , wave and other ocean energy , hydropower , biomass , landfill gas , sewage treatment plant gas and biogases ;


### ' energy from renewable sources ' means energy from renewable non - fossil sources , namely wind , solar and , geothermal energy , ambient heat , tide , wave and other ocean energy , hydropower , biomass , landfill gas , sewage treatment plant gas and biogases ; ### ' energy from renewable sources ' means energy from renewable non - fossil sources , namely wind , solar and , geothermal energy , ambient heat , tide , wave and other ocean energy , hydropower , biomass , landfill gas , sewage treatment plant gas , biogases and biomethane ;


### ‘ renewable self - consumer’ means an active customer as defined in directive [ mdi directive ] who consumes and may store and sell renewable electricity which is generated within his or its premises , including a multi - apartment block , a commercial or shared services site or a closed distribution system , provided that , for non - household renewable self - consumers , those activities do not constitute their primary commercial or professional activity ; ### ‘ renewable self - consumer’ means an active customer as defined in directive [ mdi directive ] or a group of customers , acting together , who consume and may store and sell renewable electricity which is generated within his or its premises , including a multi - apartment block , a commercial or shared services site or a closed distribution system , including through aggregators , provided that , for non - household renewable self - consumers , those activities do not constitute their primary commercial or professional activity ;


### subject to state aid rules , in order to reach the union target set in article 3 , member states may apply support schemes . support schemes for electricity from renewable sources shall be designed so as to avoid unnecessary distortions of electricity markets and ensure that producers take into account the supply and demand of electricity as well as possible grid constraints . ### in order to reach the union and national targets set in article 3 or to achieve higher targets , member states may apply support schemes . support schemes for electricity from renewable sources shall be designed so as to avoid unnecessary distortions of electricity markets and ensure that producers take into account the supply and demand of electricity as well as possible grid constraints .


### support for electricity from renewable sources shall be designed so as to integrate electricity from renewable sources in the electricity market and ensure that renewable energy producers are responding to market price signals and maximise their market revenues . ### support for electricity from renewable sources shall be designed so as to integrate electricity from renewable sources in the electricity market , to establish sectoral integration and ensure that renewable energy producers are responding to market price signals and maximise their market revenues .


### without prejudice to adaptations necessary to comply with state aid rules , member states shall ensure that the level of , and the conditions attached to , the support granted to renewable energy projects are not revised in a way that negatively impacts the rights conferred thereunder and the economics of supported projects . ### member states shall ensure that the level of , and the conditions attached to , the support granted to renewable energy projects are not revised in a way that negatively impacts the rights conferred thereunder and the economics of supported projects .


### deducted from the amount of energy from renewable sources that is taken into account in measuring the renewable energy share of the member state making the transfer for the purposes of this directive ; and ### deducted from the amount of energy from renewable sources that is taken into account in measuring the compliance with the national target of the member state making the transfer for the purposes of this directive ; and


### added to the amount of energy from renewable sources that is taken into account in measuring the renewable energy share of member state accepting the transfer for the purposes of this directive . ### added to the amount of energy from renewable sources that is taken into account in measuring compliance with the national target of the member state accepting the transfer for the purposes of this directive .


### deducted from the amount of electricity or heating or cooling from renewable energy sources that is taken into account , in measuring the renewable energy share of the member state issuing the letter of notification under paragraph 1 ; and ### deducted from the amount of electricity or heating or cooling from renewable energy sources that is taken into account , in measuring compliance with the national target of the member state issuing the letter of notification under paragraph 1 ; and


### electricity from renewable energy sources produced in a third country shall be taken into account only for the purposes of measuring member states ' renewable energy shares if the following conditions are met : ### electricity from renewable energy sources produced in a third country shall be taken into account only for the purposes of measuring compliance with member states ' renewable energy targets if the following conditions are met :


### member states shall ensure that their competent authorities at national , regional and local level include provisions for the integration and deployment of renewable energy and the use of unavoidable waste heat or cold when planning , designing , building and renovating urban infrastructure , industrial or residential areas and energy infrastructure , including electricity , district heating and cooling , natural gas and alternative fuel networks . ### member states shall ensure that their competent authorities at national , regional and local level include provisions for the integration and deployment of renewable energy and the use of unavoidable waste heat or cold when planning , designing , building and renovating urban infrastructure , industrial or residential areas and energy infrastructure , including electricity , district heating and cooling , natural gas and alternative fuel networks and shall encourage relevant local and regional authorities to include heating and cooling solutions based on renewable energy sources in the planning of city infrastructure .


### member states , with the participation of local and regional authorities , shall develop suitable information , awareness - raising , guidance or training programmes in order to inform citizens of the benefits and practicalities of developing and using energy from renewable sources . ### member states , with the participation of local and regional authorities , shall develop suitable information , awareness - raising , guidance or training programmes in order to inform citizens of the benefits and practicalities of developing and using energy from renewable sources , including by self - consumption or in the framework of renewable energy communities , as well as of the benefits of cooperation mechanisms between member states and different kinds of cross - border cooperation .


### for the purposes of this directive , a renewable energy community shall be an sme or a not - for - profit organisation , the shareholders or members of which cooperate in the generation , distribution , storage or supply of energy from renewable sources , fulfilling at least four out of the following criteria : ### for the purposes of this directive , a renewable energy community shall be an sme or a not - for - profit organisation , the shareholders or members of which cooperate in the generation , distribution , storage or supply of energy from renewable sources , while this cooperation may take place across member states ' borders , fulfilling at least four out of the following criteria :


### shareholders or members are natural persons , local authorities , including municipalities , or smes operating in the fields or renewable energy ; ### shareholders or members are natural persons , regional or local authorities , including municipalities , or smes operating in the fields or renewable energy ;


### in order to facilitate the penetration of renewable energy in the heating and cooling sector , each member state shall endeavour to increase the share of renewable energy supplied for heating and cooling by at least 1 percentage point every year , expressed in terms of national share of final energy consumption and calculated according to the methodology set out in article 7 . ### in order to facilitate the penetration of renewable energy or waste heat or cold in the heating and cooling sector , each member state shall endeavour to increase the share of renewable energy or waste heat or cold supplied for heating and cooling , in particular by supporting innovative technologies such as heat pumps , geothermal and solar thermal technologies , by at least 1 percentage point every year until 2025 , expressed in terms of national share of final energy consumption and calculated according to the methodology set out in article 7 . from 2026 onwards , member state shall increase the share of renewable energy or waste heat or cold supplied for heating and cooling by at least 2 percentage points every year until 2030 .


### with effect from 1 january 2021 , member states shall require fuel suppliers to include a minimum share of energy from advanced biofuels and other biofuels and biogas produced from feedstock listed in annex ix , from renewable liquid and gaseous transport fuels of non - biological origin , from waste - based fossil fuels and from renewable electricity in the total amount of transport fuels they supply for consumption or use on the market in the course of a calendar year . ### in order to achieve the target of at least 12% of the final energy consumption from renewable sources in transport by 2030 as referred to in article 3 , with effect from 1 january 2021 , member states shall require fuel suppliers to include a minimum share of energy from advanced biofuels and other biofuels and biogas produced from feedstock listed in annex ix , from renewable liquid and gaseous transport fuels of non - biological origin , from waste - based fossil fuels and from renewable electricity in the total amount of transport fuels they supply for consumption or use on the market in the course of a calendar year .


### for the calculation of the denominator , that is the energy content of road and rail transport fuels supplied for consumption or use on the market , petrol , diesel , natural gas , biofuels , biogas , renewable liquid and gaseous transport fuels of non - biological origin , waste - based fossil fuels and electricity , shall be taken into account ; ### for the calculation of the denominator , that is the energy content of road and rail transport fuels supplied for consumption or use on the market , petrol , diesel , natural gas , biofuels , biogas , renewable liquid and gaseous transport fuels of non - biological origin , carbon capture and utilisation fuels and electricity , shall be taken into account ;


### for the calculation of the denominator , that is the energy content of road and rail transport fuels supplied for consumption or use on the market , petrol , diesel , natural gas , biofuels , biogas , renewable liquid and gaseous transport fuels of non - biological origin , waste - based fossil fuels and electricity , shall be taken into account ; ### for the calculation of the denominator , that is the energy content of road and rail transport fuels supplied for consumption or use on the market , petrol , diesel , natural gas , biofuels , biogas , renewable liquid and gaseous transport fuels of non - biological origin , waste - based fuels and electricity , shall be taken into account ;


### the share of renewable energy in liquid and gaseous transport fuels shall be determined on the basis of the share of renewable energy in the total energy input used for the production of the fuel . ### the share of renewable energy in liquid and gaseous transport fuels shall be determined on the basis of the share of renewable energy in the total energy input used for the production of the transport fuel . an equivalent amount of guarantees of origin issued in accordance with article 19 shall be cancelled .


### member states shall put in place a database enabling tracing of transport fuels that are eligible for counting towards the numerator set out in paragraph 1 , and require the relevant economic operators to enter information on the transactions made and the sustainability characteristics of the eligible fuels , including their life cycle greenhouse gas emissions , starting from their point of production to the fuel supplier that places the fuel on the market . ### member states shall put in place a database enabling tracing of transport fuels that are eligible for counting towards the numerator set out in paragraph 1 , and require the relevant economic operators to enter information on the transactions made and the sustainability characteristics of the eligible fuels , including their entire life cycle greenhouse gas emissions , starting from the source of the feedstocks to the end - of - life phase of the fuel .


### by 31 december 2025 , in the context of the biennial assessment of progress made pursuant to regulation [ governance ] , the commission shall assess whether the obligation laid down in paragraph 1 effectively stimulates innovation and promotes greenhouse gas savings in the transport sector , and whether the applicable greenhouse gas savings requirements for biofuels and biogas are appropriate . the commission shall , if appropriate , present a proposal to modify the obligation laid down in paragraph 1 . ### by 31 december 2025 , in the context of the biennial assessment of progress made pursuant to regulation [ governance ] , the commission shall assess whether the obligation laid down in paragraph 1 effectively stimulates innovation , the transition towards a circular economy and promotes greenhouse gas savings in the transport sector , and whether the applicable greenhouse gas savings requirements for biofuels and biogas are appropriate . the commission shall , if appropriate , present a proposal to modify the obligation laid down in paragraph 1 .


### biomass fuels shall have to fulfil the sustainability and greenhouse gas emissions saving criteria set out in paragraphs 2 to 7 only if used in installations producing electricity , heating and cooling or fuels with a fuel capacity equal to or exceeding 20 mw in case of solid biomass fuels and with an electrical capacity equal to or exceeding 0 . 5 mw in case of gaseous biomass fuels . member states may apply the sustainability and greenhouse gas emission saving criteria to installations with lower fuel capacity . ### biofuels , bioliquids and biomass fuels produced from food and feed crops shall not be eligible for financial , or any other form of support measures .


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


### biofuels , bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in points , and of paragraph 1 shall not be made from raw material obtained from land that was peatland in january 2008 . ### biofuels , bioliquids and biomass fuels produced from agricultural biomass taken into account for the purposes referred to in points , and of paragraph 1 shall not be made from raw material obtained from land that was peatland in january 2008 , unless evidence is provided that the cultivation and harvesting of raw material does not involve drainage of previously undrained soil .


### the impacts of forest harvesting on soil quality and biodiversity are minimised ; and ### the impacts during forest harvesting on soil quality and biodiversity are minimised ; and


### when evidence referred to in the first subparagraph is not available , the biofuels , bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in points , and of paragraph 1 if management systems are in place at forest holding level to ensure that : ### when evidence referred to in the first subparagraph is not available , the biofuels , bioliquids and biomass fuels produced from forest biomass shall be taken into account for the purposes referred to in points , and of paragraph 1 if management systems or equivalent procedure are in place at forest holding level to ensure that :


### impacts of forest harvesting on soil quality and biodiversity are minimised ; ### impacts during forest harvesting on soil quality and biodiversity are minimised ;


### has submitted a nationally determined contribution to the united nations framework convention on climate change , covering emissions and removals from agriculture , forestry and land use which ensures that either changes in carbon stock associated with biomass harvest are accounted towards the country ' s commitment to reduce or limit greenhouse gas emissions as specified in the ndc , or there are national or sub - national laws in place , in accordance with article 5 of the paris agreement , applicable in the area of harvest , to conserve and enhance carbon stocks and sinks ; ### has submitted a nationally determined contribution to the united nations framework convention on climate change , covering emissions and removals from agriculture , forestry and land use which ensures that either changes in carbon stock associated with biomass harvest are accounted towards the country ' s commitment to reduce or limit greenhouse gas emissions as specified in the ndc , or there are national or sub - national laws in place , in accordance with article 5 of the paris agreement , and that land sector emissions do not exceed removals , applicable in the area of harvest , to conserve and enhance carbon stocks and sinks ;


### the commission may decide , by means of an implementing act adopted in accordance with the examination procedure referred to in article 31 , that the reports referred to in paragraphs 2 and 3 of this article contain accurate data for the purposes of measuring the greenhouse gas emissions associated with the cultivation of agriculture biomass feedstocks produced in the areas included in such reports for the purposes of article 26 . these data may therefore be used instead of the disaggregated default values for cultivation laid down in part d or e of annex v for biofuels and bioliquids and in part c of annex vi for biomass fuels . ### the commission may decide , by means of an implementing act adopted in accordance with the examination procedure referred to in article 31 , that the reports referred to in paragraphs 2 and 3 of this article contain accurate data for the purposes of measuring the greenhouse gas emissions associated with the cultivation of agriculture and forestry biomass feedstocks produced in the areas included in such reports for the purposes of article 26 . these data may therefore be used instead of the disaggregated default values for cultivation laid down in part d or e of annex v for biofuels and bioliquids and in part c of annex vi for biomass fuels .


### 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 , 26 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 .


### biomass fraction of industrial waste not fit for use in the food or feed chain , including material from retail and wholesale and the agro - food and fish and aquaculture industry , and excluding feedstocks listed in part b of this annex . ### biomass residues resulting from other renewable industrial production not fit for use in the food chain , feed chain or for reprocessing into not food material . this includes material resulting from retail and wholesale and the bio - based chemical productions , agro - food and fish and aquaculture industry , excluding feedstocks listed in part b of this annex


### biomass fraction of wastes and residues from forestry and forest - based industries , i . e . bark , branches , pre - commercial thinnings , leaves , needles , tree tops , saw dust , cutter shavings , black liquor , brown liquor , fibre sludge , lignin . ### biomass fraction of wastes and residues from forestry and forest - based industries , i . e . bark , branches , pre - commercial thinnings up to a diameter not suitable for any material use , leaves , needles , tree tops , saw dust , cutter shavings , black liquor , brown liquor , fibre sludge , lignin .


### biomass fraction of wastes and residues from forestry and forest - based industries , i . e . bark , branches , pre - commercial thinnings , leaves , needles , tree tops , saw dust , cutter shavings , black liquor , brown liquor , fibre sludge , lignin . ### biomass fraction of wastes and residues from forestry and forest - based industries , i . e . bark , branches , pre - commercial thinnings , leaves , needles , tree tops , saw dust , cutter shavings , black liquor , brown liquor , fibre sludge , lignin and tall oil .


### biomass fraction of wastes and residues from forestry and forest - based industries , i . e . bark , branches , pre - commercial thinnings , leaves , needles , tree tops , saw dust , cutter shavings , black liquor , brown liquor , fibre sludge , lignin . ### biomass fraction of residual wastes and residues from forestry and forest - based industries , i . e . bark , branches , pre - commercial thinnings , leaves , needles , tree tops , saw dust , cutter shavings , black liquor , brown liquor , fibre sludge , lignin .


### other non - food cellulosic material as defined in point of the second paragraph of article 2 . ### other non - food cellulosic material as defined in point of the second paragraph of article 2 excluding energy crops produced on productive agricultural land .


### 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%


### 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 . 0%


### calendar year 2021 2022 2023 2024 2025 2026 2027 2028 2029 2030 calendar year 2020 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 . 8 % 6 . 6 % 6 . 4 % 6 . 2 % 6 % 5 . 8 % 5 . 6 % 5 . 4 % 5 . 2 % 5 %


### 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% maximum 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 2030 ### maximum share 7 . 0% 6 . 5% 6 . 0% 5 . 5% 5 . 0% 4 . 0% 3 . 0% 2 . 0% 1 . 0% 0%


### 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 1 . 5 % 1 . 85 % 2 . 2 % 2 . 55 % 2 . 9 % 3 . 6 % 4 . 4 % 5 . 2 % 6 . 0 % 6 . 8 % minimum share 1 . 5 % 1 . 9 % 2 . 3 % 2 . 7 % 3 . 4 % 4 . 1 % 4 . 8 % 6 . 1 % 7 . 4 % 9 . 0 %


### 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 1 . 5 % 1 . 85 % 2 . 2 % 2 . 55 % 2 . 9 % 3 . 6 % 4 . 4 % 5 . 2 % 6 . 0 % 6 . 8 % minimum share 1 . 5 % 2 % 2 . 5 % 3 . 0 % 3 . 85 % 4 . 7 % 5 . 55 % 6 . 4 % 7 . 25 % 8 . 1 %


### 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 0 . 5 % 0 . 7% 0 . 9 % 1 . 1 % 1 . 3 % 1 . 75 % 2 . 2 % 2 . 65 % 3 . 1 % 3 . 6 % minimum share 1 . 5 % 1 . 8% 2 . 2 % 2 . 6 % 3 % 3 . 4 % 3 . 9 % 4 . 3 % 4 . 8 % 5 . 3 %


### 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 undeclared work have been introduced across the member states . member states should adopt approaches and measures to prevent and combat undeclared work , giving the national authorities the necessary flexibility to decide on their level of involvement in the initiatives of the platform . member states have also concluded bilateral agreements and carried out multilateral projects on certain aspects of undeclared work , which should also include the development of exchanges of information and good practices , initiatives for the acquisition of fresh knowledge , an innovatory approach and evaluation of trial projects and the results obtained . the platform will not prevent the application of bilateral agreements or arrangements concerning administrative cooperation .


### 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 gender mainstreamed 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 .


### the platform should involve the social partners at eu level , both cross - industry and in those sectors more severely affected by undeclared work , and cooperate with relevant international organisations , such as the international labour organisation , and union decentralised agencies , in particular eurofound and european agency for safety and health at work . the involvement of eurofound and european agency for safety and health at work in the work of the platform as observers will not extend their existing mandates . ### the platform should involve the social partners at eu level , both cross - industry and in those sectors more severely affected by undeclared work , step up social dialogue and cooperate with relevant international organisations , such as the international labour organisation , and union decentralised agencies , in particular eurofound and european agency for safety and health at work . the involvement of eurofound and european agency for safety and health at work in the work of the platform as observers will not extend their existing mandates .


### the platform , as set out in article 1 , shall contribute to better enforcement of eu and national law , to the reduction of undeclared work and the emergence of formal jobs , hence avoiding the deterioration of quality of work , and to promote integration in the labour market and social inclusion by : ### the platform , as set up under article 1 , shall ensure a common understanding of undeclared work through the adoption of clear and uniform definitions thereof , so as to reflect the reality of the employment market and contribute to better enforcement of eu and national law , to the reduction of undeclared work and the emergence of formal jobs , hence avoiding the deterioration of quality of work , and to promote integration under equal conditions in the labour market and social inclusion by :


### the platform , as set out in article 1 , shall contribute to better enforcement of eu and national law , to the reduction of undeclared work and the emergence of formal jobs , hence avoiding the deterioration of quality of work , and to promote integration in the labour market and social inclusion by : ### the platform , as set out in article 1 , shall contribute to better enforcement of eu and national law , to the reduction of undeclared work and the emergence of formal jobs , hence avoiding the deterioration of quality of work , and to promote integration in the labour market , gender equality , equal opportunities and social inclusion by :


### the platform , as set out in article 1 , shall contribute to better enforcement of eu and national law , to the reduction of undeclared work and the emergence of formal jobs , hence avoiding the deterioration of quality of work , and to promote integration in the labour market and social inclusion by : ### the platform , as set out in article 1 , shall contribute to better enforcement of eu and national law , to the reduction of undeclared work and the emergence of formal jobs , to improve the transition from the informal to the formal economy , hence avoiding the deterioration of quality of work , and to promote integration in the labour market and social inclusion by :


### establish tools , for instance a knowledge bank of different practices / measures , including bilateral agreements used in the member states to deter and prevent undeclared work , ### establish efficient tools , for instance an interactive knowledge bank within eurofound of different practices / measures , including bilateral agreements used in the member states , to deter and prevent undeclared work , and the regularisation of jobs ,


### in carrying out its tasks , the platform will make use of all relevant sources of information , including studies and multilateral cooperation projects and take into account relevant union instruments and structures , as well the experience of relevant bilateral agreements . it will establish appropriate cooperation with eurofound and eu - osha . ### in carrying out its tasks , the platform shall make use of all relevant sources of information , including studies and multilateral cooperation projects and take into account relevant union instruments and structures , as well the experience of relevant bilateral agreements . it shall establish appropriate cooperation with eurofound , particularly with regard to the development of an interactive knowledge bank as an additional task of the agency , and eu - osha .


### in carrying out its tasks , the platform will make use of all relevant sources of information , including studies and multilateral cooperation projects and take into account relevant union instruments and structures , as well the experience of relevant bilateral agreements . it will establish appropriate cooperation with eurofound and eu - osha . ### in carrying out its tasks , the platform will take account of gender mainstreaming and make use of all relevant sources of information , including studies and multilateral cooperation projects and take into account relevant union instruments and structures , as well as the experience of relevant bilateral agreements . it will establish appropriate cooperation with eurofound , eu - osha and eige .


### the commission should promote , alongside the member states and the high representative , responsible behaviour in space and outer space and explore the possibility for accession to the relevant un conventions . ### the commission should promote and verify , alongside the member states and the high representative , responsible behaviour in space and outer space and explore the possibility for accession to the relevant un conventions .


### owing to the importance of space - related activities for the union economy and the lives of union citizens , the dual - use nature of the systems and of the applications based on those systems , achieving and maintaining a high degree of security should be a key priority for the programme , particularly in order to safeguard the interests of the union and of its member states , including in relation to classified and other sensitive non - classified information . ### owing to the importance of space - related activities for the union economy and the lives of union citizens , the dual - use nature of the systems and of the applications based on those systems , achieving and maintaining a high degree of security should be a key priority for the programme , particularly in order to safeguard the interests of the union and of its member states and passengers , including in relation to classified and other sensitive non - classified information .


### in view of the uniqueness and complexity of the programme and its link to security , recognised and well established principles should be followed for security accreditation . it is thus indispensable that security accreditation activities be carried out on the basis of collective responsibility for the security of the union and its member states , by endeavouring to build consensus and involving all those concerned with the issue of security , and that a procedure for permanent risk monitoring be put in place . it is also imperative that technical security accreditation activities be entrusted to professionals who are duly qualified in the field of accrediting complex systems and who have an adequate level of security clearance . ### in view of the uniqueness and complexity of the programme and its link to security , recognised and well established principles should be followed for security accreditation . it is thus indispensable that security accreditation activities be carried out on the basis of collective responsibility for the security of the union and its member states , by endeavouring to build consensus and involving all those concerned with the issue of security , and that a permanent procedure for risk monitoring be put in place . it is also imperative that technical security accreditation activities be entrusted to professionals who are duly qualified in the field of accrediting complex systems and who have an adequate level of security clearance .


### to maximise the socio - economic benefits of galileo and egnos , notably in the area of security , the use of the services provided by egnos and galileo in other union policies should be promoted where this is justified and beneficial . ### to maximise the socio - economic benefits of galileo and egnos , notably in the area of security , environmental sustainability and mobility , the use of the services provided by egnos and galileo in other union policies should be promoted where this is justified and beneficial .


### in the implementation of copernicus , the commission should rely , where appropriate , on european international organisations with which it has already established partnerships , in particular the european space agency for the development and procurement of space assets , data access and the operation of dedicated missions . in addition , the commission should rely on eumetsat for the operation of dedicated missions in accordance with its expertise and mandate . in the domain of services , the commission should take appropriate benefit from the specific capacities provided by union agencies such as the european environment agency , the european maritime safety agency , the european border and coast guard agency , as well as the intergovernmental european centre for medium - range weather forecasts and the european investments made already in marine environment monitoring services through mercator ocean . on security , a comprehensive approach at union level will be sought with the high representative . the joint research centre of the commission has been actively involved from the start of the gmes initiative and has supported developments for galileo and space weather . under regulation no 377 / 2014 ; the jrc is managing the copernicus emergency management service and the global component of the copernicus land monitoring service ; it is contributing to the review of the quality and fitness for purpose of products and information , and to the future evolution . the commission should continue relying on jrc ' s scientific and technical advice for the implementation of the programme . ### in the implementation of copernicus , the commission should rely , where appropriate , on european international organisations with which it has already established partnerships , in particular the european space agency for the development and procurement of space assets , data access and the operation of dedicated missions . in addition , the commission should rely on eumetsat for the operation of dedicated missions in accordance with its expertise and mandate . in the domain of services , the commission should take appropriate benefit from the specific capacities provided by union agencies such as the european environment agency , the european maritime safety agency , the european border and coast guard agency , as well as the intergovernmental european centre for medium - range weather forecasts and the european investments made already in marine environment monitoring services through mercator ocean . a comprehensive approach at union level will be sought with the high representative regarding measures to combat climate change , including implementation of the paris agreement , as well as security issues . the joint research centre of the commission has been actively involved from the start of the gmes initiative and has supported developments for galileo and space weather . under regulation no 377 / 2014 ; the jrc is managing the copernicus emergency management service and the global component of the copernicus land monitoring service ; it is contributing to the review of the quality and fitness for purpose of products and information , and to the future evolution . the commission should continue relying on jrc ' s scientific and technical advice for the implementation of the programme .


### the commission white paper on the future of europe25 , the rome declaration of the heads of state and government of 27 eu member states26 , and several european parliament resolutions , recall that the eu has a major role to play in ensuring a safe , secure and resilient europe that is capable to address challenges such as regional conflicts , terrorism , cyber threats , and growing migration pressures . secure and guaranteed access to satellite communications is an indispensable tool for security actors , and pooling and sharing of this key security resource at union level strengthens a union that protects its citizens . _________________ 25 https : / / ec . europa . eu / commission / sites / beta - political / files / white_paper_on_the_future_of_europe_en . pdf 26 http : / / www . consilium . europa . eu / uedocs / cms_data / docs / pressdata / en / intm / 146072 . pdf ### the commission white paper on the future of europe25 , the rome declaration of the heads of state and government of 27 eu member states26 , and several european parliament resolutions , recall that the eu has a major role to play in ensuring a sustainable , safe , secure and resilient europe that is capable to address challenges such as climate change , regional conflicts , terrorism , cyber threats , and growing migration pressures . secure and guaranteed access to satellite communications is an indispensable tool for security actors , and pooling and sharing of this key security resource at union level . _________________ 25 https : / / ec . europa . eu / commission / sites / beta - political / files / white_paper_on_the_future_of_europe_en . pdf 26 http : / / www . consilium . europa . eu / uedocs / cms_data / docs / pressdata / en / intm / 146072 . pdf


### for copernicus : to deliver accurate and reliable earth observation data and information , supplied on a long - term basis , to support the implementation and monitoring of the union and its member states ' policies in the fields of the environment , climate change , agriculture and rural development , civil protection , safety and security , as well as the digital economy ; ### to deliver accurate and reliable earth observation data and information , supplied on a long - term basis , to support the implementation and monitoring of the union and its member states ' policies in the fields of sustainability , the environment , climate change , agriculture and rural development , automation , civil protection , internal and external safety and security , as well as the digital economy ;


### innovation activities for making best use of space technologies , infrastructure or services ; ### innovation activities for making best use of space technologies , infrastructure or services , taking account of the essential interests of the union and its member states referred to in article 25 ;


### the establishment of space - related innovation partnerships to develop innovative products or services and for the subsequent purchase of the resulting supply or services ; ### the establishment of national , cross - border and multinational space - related innovation partnerships to develop innovative products or services and for the subsequent purchase of the resulting supply or services ;


### by derogation from article 167 of the financial regulation , to use , wherever appropriate , multiple supply sources in order to ensure better overall control of all the components of the programme , their cost and schedule ; ### by derogation from article 167 of the financial regulation , to use , wherever appropriate , multiple supply sources in order to ensure better overall control of all the components of the programme , their cost , quality and schedule ;


### the contracting authority shall express the requisite share of the contract to be subcontracted in the form of a range from a minimum to a maximum percentage . ### the contracting authority shall express the requisite share of the contract to be subcontracted in the form of a range from a minimum to a maximum percentage , taking account of the essential interests of the union and its member states referred to in article 25 .


### each member state shall ensure that its national security regulations offer a degree of protection of european union classified information equivalent to that provided by the rules on security as set out in commission decision 2015 / 444 of 13 march 2015 on the security rules for protecting eu classified information30 and by the security rules of the council set out in the annexes to council decision of 23&#160 ; september 2013 on the security rules for protecting eu classified information31 ; _________________ 30 oj l 72 , 17 . 3 . 2015 , p . 53 - 88 . 31 oj l 274 , 15 . 10 . 2013 , p . 1 - 50 . ### each member state shall ensure that its national security regulations offer a high degree of protection of european union classified information equivalent to that provided by the rules on security as set out in commission decision 2015 / 444 of 13 march 2015 on the security rules for protecting eu classified information30 and by the security rules of the council set out in the annexes to council decision of 23&#160 ; september 2013 on the security rules for protecting eu classified information31 ; _________________ 30 oj l 72 , 17 . 3 . 2015 , p . 53 - 88 . 31 oj l 274 , 15 . 10 . 2013 , p . 1 - 50 .


### egnos data access service , which shall provide positioning and synchronisation information intended mainly for satellite navigation applications for professional or commercial use , offering improved performance and data with greater added value than those obtained through the eos ; ### egnos data access service , which shall be free of charge for the user and provide positioning and synchronisation information intended mainly for satellite navigation applications for professional or commercial use , offering improved performance and data with greater added value than those obtained through the eos ;


### the cost of such extension , including the related operating costs specific to these regions , shall not be covered by the budget referred to in article 11 . such extension shall not delay the offering of the services referred to in paragraph 1 throughout the territory of member states geographically located in europe . ### the costs of such extension , including the operating costs associated with these specific regions , shall not be covered by the budget referred to in article 11 . this extension shall not delay the provision of the services referred to in paragraph 1 throughout the territory of the member states which are geographically located in europe , including the azores , madeira and the canary islands .


### manage and reduce the risks inherent in the operation of galileo and egnos ; ### manage and reduce the risks inherent in the operation and delivery of services of galileo and egnos ;


### member states shall issue authorisations to vessels flying their flag used for any kind of support to vessels referred to in paragraph 1 . ### member states shall issue authorisations to support vessels flying their flag used for any kind of support to vessels referred to in paragraph 1 .


### by way of derogation from article 15 of regulation no 1380 / 2013 large scale fishing vessels not entered into the iccat record of authorised tropical tuna vessels shall not be allowed to fish , retain on board , tranship , transport , transfer or process tropical tunas from the iccat convention area . ### by way of derogation from article 15 of regulation no 1380 / 2013 large scale fishing vessels not entered into the iccat record of authorised tropical tuna vessels shall not be allowed to fish , retain on board , tranship , transport , process or unload tropical tunas from the iccat convention area .


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


### if the iccat executive secretary notifies the commission of a possible violation by union fishing vessels of article 7 and article 14 and , the commission shall without delay inform the flag member state . the flag member state shall immediately investigate the situation and , if the vessel is fishing in relation with objects that could affect fish aggregates , including fads , shall request the vessel to stop fishing and , if necessary , leave the area without delay . the flag member state shall without delay report to the commission the results of its investigation and the corresponding measures taken . the commission shall forward that information to the coastal state and to the iccat executive secretary . ### if the iccat executive secretary notifies the commission of a possible violation by union fishing vessels of article 7 and article 14 and , the commission shall without delay inform the flag member state . the flag member state shall immediately investigate the situation and , if the vessel is fishing in relation with objects that could affect fish aggregates , including fads , shall request the vessel to stop fishing and leave the area without delay . the flag member state shall without delay report to the commission the results of its investigation and the corresponding measures taken . the commission shall forward that information to the coastal state and to the iccat executive secretary .


### member states referred to in paragraph 1 shall take appropriate measures to ensure that the blue marlin and white marlin are released in a manner that maximizes their survival . ### member states referred to in paragraph 1 shall take appropriate measures to ensure that the blue marlin and white marlin are released in a manner that maximise their chances of survival .


### as a member state has exhausted its quota , that member state shall ensure that the landings of blue marlin and white marlin that are dead when brought alongside the vessel are not to be sold or entered into commerce . ### as a member state has exhausted its quota , that member state shall ensure that the landings of blue marlin and white marlin that are dead when brought alongside the vessel are not to be sold or entered into commerce but can be used for scientific research purposes .


### member states shall endeavour to reduce fishing mortality in fisheries targeting north atlantic shortfin mako sharks and report about the progress made to the commission on an annual basis in the annual report referred to in article 70 . ### member states shall take the measures necessary to reduce fishing mortality in fisheries targeting north atlantic shortfin mako sharks and report about the progress made to the commission on an annual basis in the annual report referred to in article 70 .


### the biological samples are collected only from animals which are dead at the haul back ; ### the biological samples are collected only from animals which are dead at the haul back and must be clearly and precisely identified ;


### 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 as soon as possible .


### pelagic longline vessels shall carry and use safe - handling , disentanglement and release equipment capable of releasing sea turtles in a manner that maximizes the probability of their survival . ### pelagic longline vessels shall carry and use safe - handling , disentanglement and release equipment capable of releasing sea turtles in a manner that maximizes their chances of survival .


### member states shall ensure that observers have followed the required training and are approved before their deployment . the observers shall possess the following qualifications : ### member states shall ensure that observers have followed the required training are suitably qualified and are approved before their deployment . the observers shall possess the following qualifications :


### member states shall ensure use of robust data collection protocols , including , if necessary , the use of photography or cameras . ### member states shall ensure use of robust data collection protocols , methods and specialised equipment , including , if necessary , the use of photography or cameras .


### the target group eligible for relocation should be expanded to give more flexibility to member states in carrying out relocations . ### the target group eligible for relocation should be expanded to give more flexibility to member states in carrying out relocations , and in order to ensure that the funds will be spent efficient and effective .


### member states should also have sufficient time to use the amounts re - committed to the same action or transferred to other actions prior to the decommitment of these amounts . therefore , when such re - commitments or transfers of amounts under the national programme are approved by the commission , the amounts concerned should be considered to have been committed in the year of the revision of the national programme that approves the re - commitment or the transfer concerned . ### member states should also have sufficient time to use the amounts re - committed to the same action or transferred to other actions prior to the decommitment of these amounts . therefore , after the commission gives its opinion on the re - commitments or transfers of amounts under the national programme , the amounts concerned should be considered to have been committed in the year of the revision of the national programme that approves the re - commitment or the transfer concerned .


### the additional amounts referred to in paragraph 1 of this article shall be allocated to the member states for the first time in the individual financing decisions approving their national programme in accordance with the procedure laid down in article 14 of regulation no 514 / 2014 and later in a financing decision to be annexed to the decision approving their national programme . re - commitments of those amounts to the same action under the national programme or transfers thereof to other actions under the national programme shall be possible where duly justified in the revision of the respective national programme . an amount may only be re - committed or transferred once . the commission shall approve the re - commitment or transfer through the revision of the national programme . ### the additional amounts referred to in paragraph 1 of this article shall be allocated to the member states for the first time in the individual financing decisions approving their national programme in accordance with the procedure laid down in article 14 of regulation no 514 / 2014 and later in a financing decision to be annexed to the decision approving their national programme . re - commitments of those amounts to the same action under the national programme or transfers thereof to other actions under the national programme shall be possible where duly justified in the revision of the respective national programme . an amount may only be re - committed or transferred once , the funds should also be used for the objective of consolidating and developing all aspects of the common european asylum system and , to the same extent , for the objective of supporting legal migration and promoting the effective integration of third - country nationals as well as for relocation . the commission shall approve the re - commitment or transfer through the revision of the national programme .


### for the purpose of article 50 of regulation no 514 / 2014 , where amounts stemming from the provisional measures established by decisions no 2015 / 1523 and no 2015 / 1601 are re - committed to the same action under the national programme or transferred to other actions under the national programme in accordance with paragraph 3 , the amounts concerned shall be considered to have been committed in the year of the revision of the national programme that approves the re - commitment or transfer in question . ### for the purpose of article 50 of regulation no 514 / 2014 , where amounts stemming from the provisional measures established by decisions no 2015 / 1523 and no 2015 / 1601 are re - committed to the same action under the national programme or transferred to other actions under the national programme in accordance with paragraph 3 , the amounts concerned shall be considered to have been committed in the year of the revision of the national programme that approves the re - commitment or transfer in question , the commission reporting annually to the parliament and the council on the application of this article .


### member states shall require ultimate parent undertakings governed by their national laws and having a consolidated net turnover exceeding eur 750 000 000 as well as undertakings governed by their national laws that are not affiliated undertakings and having a net turnover exceeding eur 750 000 000 to draw up and publish a report on income tax information on an annual basis . ### member states shall require ultimate parent undertakings governed by their national laws and having a consolidated net turnover exceeding eur 750 000 000 as well as undertakings governed by their national laws that are not affiliated undertakings and having a net turnover exceeding eur 40 000 000 to draw up and publish a report on income tax information on an annual basis . that report shall be recorded in a public register , which presents the information in a standardised form .


### the amount of the net turnover , which includes the turnover made with related parties ; ### the amount of the net turnover , which includes the turnover made with related parties ; with a breakdown of internal and external group sales ;


### the report shall present the information referred to in paragraph 2 separately for each member state . where a member state comprises several tax jurisdictions , the information shall be combined at member state level . ### the report shall present the information referred to in paragraph 2 separately for each state in which operations are conducted . where a state comprises several tax jurisdictions , a breakdown of the information shall be presented for each tax jurisdiction .


### 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 tax jurisdiction outside the union .


### 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 separately for each tax jurisdiction outside the union .


### member states shall provide for penalties applicable to infringements of the national provisions adopted in accordance with this directive and shall take all the measures necessary to ensure that those penalties are enforced . the penalties provided for shall be effective , proportionate and dissuasive . ’ ### in article 51 , paragraph 1 is replaced by the following : member states shall lay down the rules on penalties applicable to infringements of the national provisions adopted pursuant to this directive and shall take all measures necessary to ensure that they are implemented . the penalties provided for must be effective , proportionate and dissuasive and shall at least include administrative fines , exclusions from public call for tenders and from the award of funding from the union ' s structural funds . member states shall notify those provisions to the commission at the latest by [ date for transposition ] and shall notify it without delay of any subsequent amendment affecting them . ’


### experience shows that the role of the management board of the authority is focussed on administrative and financial aspects and does not impact on the independence of the scientific work performed by the authority . it is thus appropriate to include representatives of all member states in the management board of the authority , while providing that those representatives should have experience in particular on risk assessment . ### experience shows that the role of the management board of the authority is focussed on administrative and financial aspects and does not impact on the independence of the scientific work performed by the authority . it is thus appropriate to include representatives of all member states as well as representatives of civil society and industry in the management board of the authority , while providing that those representatives should have experience in particular on risk assessment .


### promote consistency and transparency in formulating risk management recommendations ; ### promote consistency , transparency and clarity in formulating risk management recommendations ;


### the commission experts shall perform controls , including audits , to obtain assurance that testing facilities comply with relevant standards for carrying out tests and studies submitted to the authority as part of an application for an authorisation under union food law . these controls shall be organised in cooperation with the competent authorities of the member states . ### the commission ' s food and veterinary office experts shall perform controls , including audits , to obtain assurance that testing facilities in the eu and in third countries comply with relevant standards for carrying out tests and studies submitted to the authority as part of an application for an authorisation under union food law . these controls shall be organised in cooperation with the competent authorities of the member states or of the third countries concerned .


### ' 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 ; '


### ' 3 . the amendments or implementing measures referred to in article 5 and article 14 shall be adopted by 2 july 2008 . ' ### in article 18 , paragraph 3 is replaced by the following : ' 3 . the amendments or delegated acts referred to in article 2 , article 5 and article 14 to shall be adopted by [ one year after the entry into force of this regulation ] at the latest . '


### for offers of securities to the public of a consideration below eur 500 000 , the cost of producing a prospectus in accordance with this regulation is likely to be disproportionate to the envisaged proceeds of the offer . it is therefore appropriate that the requirement to draw up a prospectus under this regulation should not apply to offers of such small scale . member states should refrain to impose at national level disclosure requirements which would constitute a disproportionate or unnecessary burden in relation to such offers and thus increase fragmentation of the internal market . ### this regulation makes a general distinction between securities admitted to trading on a regulated market and securities admitted to trading on an sme growth market , in order to avoid disproportionate costs of producing a prospectus . member states should refrain to impose at national level disclosure requirements which would constitute a disproportionate or unnecessary burden in relation to such offers and thus increase fragmentation of the internal market . if the offer is made on an sme growth market , the simplified procedure laid down in article 15 is applicable .


### the summary of the prospectus should be a useful source of information for investors , in particular retail investors . it should be a self - contained part of the prospectus and should focus on key information that investors need in order to be able to decide which offers and admissions to trading of securities to consider further . such key information should convey the essential characteristics of , and risks associated with , the issuer , any guarantor , and the securities offered or admitted to trading on a regulated market . it should also provide the general terms and conditions of the offer . in particular , the presentation of risk factors in the summary should consist of a limited selection of specific risks which the issuer considers to be the most material ones . ### the summary of the prospectus should be a useful source of information for investors , in particular retail investors and smes . it should be a self - contained part of the prospectus and should focus on key information that investors need in order to be able to decide which offers and admissions to trading of securities to consider further . such key information should convey the essential characteristics of , and risks associated with , the issuer , any guarantor , and the securities offered or admitted to trading on a regulated market . it should also provide the general terms and conditions of the offer . in particular , the presentation of risk factors in the summary should consist of a limited selection of specific risks which the issuer considers to be the most material ones .


### the summary of the prospectus should be a useful source of information for investors , in particular retail investors . it should be a self - contained part of the prospectus and should focus on key information that investors need in order to be able to decide which offers and admissions to trading of securities to consider further . such key information should convey the essential characteristics of , and risks associated with , the issuer , any guarantor , and the securities offered or admitted to trading on a regulated market . it should also provide the general terms and conditions of the offer . in particular , the presentation of risk factors in the summary should consist of a limited selection of specific risks which the issuer considers to be the most material ones . ### the summary of the prospectus should be a useful source of information for investors , in particular retail investors . it should be a self - contained part of the prospectus and should focus on key information that investors need , based on the targets established by regulation no 1286 / 2014 of the european parliament and of the council on key information documents for packaged retail and insurance - based investment products , in order to be able to decide which offers and admissions to trading of securities to consider further . such key information should convey the essential characteristics of , and risks associated with , the issuer , any guarantor , and the securities offered or admitted to trading on a regulated market . it should also provide the general terms and conditions of the offer . in particular , the presentation of risk factors in the summary should consist of a limited selection of specific risks which the issuer considers to be the most material ones .


### the introduction of the summary shall contain the name of the securities , the identity and contact details of the issuer , the offeror or the person seeking admission , the identity and contact details of the home competent authority and the date of the document . it shall contain warnings that : ### the introduction of the summary shall contain : the name of the securities ; the identity and contact details of the issuer , including its legal entity identifier ; the identity and contact details of the offeror , including its lei if the offeror has legal personality , or of the person seeking admission ; the identity and contact details of the home competent authority and the date of the document .


### 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 all 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 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 and clear 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 ; the number of risk factors may be increased to no more than eight where necessary .


### smes may choose to draw up a prospectus under the minimum disclosure regime for smes in the case of an offer of securities to the public provided that they have no securities admitted to trading on a regulated market . ### smes seeking admission to trading on a multilateral trading facility , including an sme growth market , shall draw up a prospectus under the minimum disclosure regime for smes in the case of an offer of securities to the public provided that they have no securities admitted to trading on a regulated market . the sme prospectus shall replace the prospectus and it shall be structured in the form of a questionnaire with standardised text that can be completed by the issuer . the minimum disclosure regime shall explain : the offer of securities , including information such as : the number and nature of the securities forming part of the offer ; the terms and conditions of the offer , including the issue price ; the reasons for the offer and the intended use of the net proceeds ; key information on the issuer , such as : the name of the issuer and persons responsible ; business overview management , current trading plans and prospects ; risk factors ; financial information .


### the competent authority of each host member state may require that the summary referred to in article 7 be translated into its official language or languages , but it shall not require the translation of any other part of the prospectus . ### the competent authority of each host member state may require that the summary referred to in article 7 be translated into its official language or languages or in one of the official languages , used in the part of the member state where the investment product is distributed , but it shall not require the translation of any other part of the prospectus .


### the competent authority of each host member state may require that the summary referred to in article 7 be translated into its official language or languages but it shall not require the translation of any other part of the prospectus . ### the competent authority of each member state in which the issuer has its registered office may require that the summary referred to in article 7 be translated into its official language or languages but it shall not require the translation of any other part of the prospectus .


### for the purpose of article 27 , and , where deemed necessary , for the purpose of article 26 , the competent authorities of member states shall conclude cooperation arrangements with supervisory authorities of third countries concerning the exchange of information with supervisory authorities in third countries and the enforcement of obligations arising under this regulation in third countries . those cooperation arrangements shall ensure at least an efficient exchange of information that allows the competent authorities to carry out their duties under this regulation . ### for the purpose of article 27 , and , where deemed necessary , for the purpose of article 26 , the competent authorities of member states shall conclude cooperation arrangements with supervisory authorities of third countries concerning the exchange of information with supervisory authorities in third countries and the enforcement of obligations arising under this regulation in third countries unless that third country is on the commission ' s list of non - cooperative countries . those cooperation arrangements shall ensure at least an efficient exchange of information that allows the competent authorities to carry out their duties under this regulation .


### for the purpose of article 27 , and , where deemed necessary , for the purpose of article 26 , the competent authorities of member states shall conclude cooperation arrangements with supervisory authorities of third countries concerning the exchange of information with supervisory authorities in third countries and the enforcement of obligations arising under this regulation in third countries . those cooperation arrangements shall ensure at least an efficient exchange of information that allows the competent authorities to carry out their duties under this regulation . ### for the purpose of article 27 , and , where deemed necessary , for the purpose of article 26 , esma shall conclude cooperation arrangements with supervisory authorities of third countries concerning the exchange of information with supervisory authorities in third countries and the enforcement of obligations arising under this regulation in third countries . those cooperation arrangements shall ensure at least an efficient exchange of information that allows the competent authorities to carry out their duties under this regulation .


### 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 ;