### require the supply by any natural or legal person , including banks , internet service providers , domain registries and registrars and hosting service providers of any relevant information , data or document in any format or form and irrespective of the medium on which or the place where they are stored , for the purpose of among others identifying and following financial and data flows , or of ascertaining the identity of persons involved in financial and data flows , bank account information and ownership of websites ; ### require the supply by any natural or legal person , including banks , payment service providers , internet service providers , domain registries and registrars and hosting service providers of any relevant information , data or document in any format or form and irrespective of the medium on which or the place where they are stored , for the purpose of among others identifying and following financial and data flows , or of ascertaining the identity of persons involved in financial and data flows , bank account information and ownership of websites ;


### each competent authority shall have at least the following powers and exercise them under the conditions set out in article 9 , to : ### each competent authority shall have at least the following powers and exercise them , under the conditions set out in article 9 , for the purpose of performing the tasks assigned to them by this regulation , to :


### a requested authority shall , on request from an applicant authority , take all necessary enforcement measures to bring about the cessation or prohibition of the intra - union infringement , including imposing penalties and ordering or facilitating the compensation of consumers for harm caused by the infringement . ### a requested authority shall , without undue delay , on request from an applicant authority , take all necessary enforcement measures to bring about the cessation of the intra - union infringement by exercising the powers set out in article 8 and any additional powers granted to it under national law , including imposing sanctions and ordering or facilitating the compensation of consumers for harm caused by the infringement .


### the requested authority shall regularly inform and consult the applicant authority about the steps and measures taken . the requested authority shall notify through the database set out in article 43 the applicant authority , the competent authorities of other member states and the commission of the measures taken and their effect on the intra - union infringement without delay , including the following : ### the requested authority shall regularly inform and consult the applicant authority about the steps and measures taken . the requested authority shall notify the applicant authority , the competent authorities of other member states and the commission without delay , through the database provided for in article 43 , of the measures taken and the effect thereof on the intra - union infringement , including the following :


### which penalties have been imposed ; ### which measures have been imposed and whether those measures have been implemented ;


### the requested authority shall regularly inform and consult the applicant authority about the steps and measures taken . the requested authority shall notify through the database set out in article 43 the applicant authority , the competent authorities of other member states and the commission of the measures taken and their effect on the intra - union infringement without delay , including the following : ### the requested authority shall regularly inform the applicant authority about the steps and measures taken and consult the applicant authority about the steps and measures the requested authority intends to take . the requested authority shall notify through the database set out in article 43 the applicant authority , the competent authorities of other member states and the commission of the measures taken and their effect on the intra - union infringement without delay , including the following :


### in its opinion , following consultation with the applicant authority , the information requested is not needed by the applicant authority to establish whether an intra - union infringement has occurred or to establish whether there is a reasonable suspicion that it may occur ; ### following consultation with the applicant authority , the requested authority provides justified reasons showing that the information requested is not needed by the applicant authority in order to establish whether an intra - union infringement has occurred or to establish whether there is a reasonable suspicion that it may occur ;


### criminal investigations or judicial proceedings have already been initiated or final judgment has already been given in respect of the same intra - union infringement and against the same trader before the judicial authorities in the member state of the requested or applicant authority ; ### criminal investigations or judicial proceedings have already been initiated or there is a final administrative decision , a final judgment or a court settlement in respect of the same intra - union infringement and against the same trader before the judicial authorities in the member state of the requested or applicant authority ;


### a request for enforcement measures cannot be refused on the ground that insufficient information has been provided if a request for information on the same intra - union infringement was refused on the grounds that criminal investigations or judicial proceedings have already been initiated or final judgment has already been given in respect of the same intra - union infringement and against the same trader , as referred to in paragraph . ### a request for enforcement measures cannot be refused on the ground that insufficient information has been provided if a request for information on the same intra - union infringement was refused on the grounds that criminal investigations or judicial proceedings have already been initiated or there is a final administrative decision , a final judgment or a court settlement in respect of the same intra - union infringement and against the same trader , as referred to in point of paragraph 1 .


### in the event of a disagreement between the applicant and the requested authority , the applicant authority or the requested authority shall without delay refer the matter to the commission which shall issue an opinion . where the matter is not referred to it , the commission may of its own motion issue an opinion . ### in the event of a disagreement between the applicant authority and the requested authority , the applicant authority or the requested authority shall without delay refer the matter to the commission , which shall issue an opinion . where the matter is not referred to it , the commission may of its own motion issue an opinion . for the purpose of issuing an opinion , the commission may ask for relevant information and documents exchanged between the applicant authority and the requested authority .


### the commission shall monitor the functioning of the mutual assistance mechanism , the compliance of competent authorities with the procedures and the time limits for handling mutual assistance requests . the commission shall have access to the mutual assistance requests and to the information and documents exchanged between the applicant and requested authority . ### the commission shall monitor the functioning of the mutual assistance mechanism and the compliance of competent authorities with the procedures and time limits for handling mutual assistance requests . the commission shall have access to the mutual assistance requests .


### criminal investigations or judicial proceedings have already been initiated or final judgment has already been given in respect of the same intra - union infringement and against the same trader before the judicial authorities in the member state of the requested or applicant authority . ### criminal investigations or judicial proceedings have already been initiated in respect of the same intra - union infringement and against the same trader before the judicial authorities in the member state of the requested or applicant authority .


### in the event of a disagreement between the applicant and the requested authority , the applicant authority or the requested authority shall without delay refer the matter to the commission which shall issue an opinion . where the matter is not referred to it , the commission may of its own motion issue an opinion . ### in the event of a disagreement between the applicant and the requested authority , the applicant authority or the requested authority shall without delay refer the matter to the commission which shall without delay issue an opinion . where the matter is not referred to it , the commission may of its own motion issue an opinion .


### coordinated surveillance , investigation and enforcement mechanism for widespread infringements ### coordinated investigation and enforcement mechanism for widespread infringements and widespread infringements with a union dimension


### widespread infringements ### widespread infringements and widespread infringements with a union dimension


### opening of coordinated action and designation of the coordinator ### launching of coordinated actions and designation of the coordinator


### where a competent authority has a reasonable suspicion that a widespread infringement is taking place , it shall notify the competent authorities of the other member states concerned by the widespread infringement and the commission without delay . ### where a competent authority or the commission has a reasonable suspicion that a widespread infringement or a widespread infringement with a union dimension is taking place , it shall notify the competent authorities of the member states concerned by that infringement and the commission , where applicable , without delay .


### where appropriate , the competent authorities concerned may set out the outcome of the investigation and the assessment of the widespread infringement in a common position agreed upon among themselves . ### the competent authorities concerned shall set out the outcome of the investigation and the assessment of the widespread infringement or the widespread infringement with a union dimension , where applicable , in a common position agreed upon among themselves .


### enforcement measures in coordinated actions ### commitments in coordinated actions


### the competent authorities concerned may invite the trader responsible for the infringement to propose commitments to cease the infringement and where appropriate to compensate or take other measures facilitating compensation of consumers that have suffered harm . the trader may also , on its own initiative , propose commitments to cease the infringement and to compensate consumers . ### on the basis of a common position adopted pursuant to article 17 , the competent authorities concerned may invite the trader responsible for the widespread infringement or the widespread infringement with a union dimension to propose , within&#160 ; a set time limit , commitments to cease the infringement and where appropriate to compensate , or take other measures facilitating the compensation of , consumers that have suffered harm . the trader may also , on his own initiative , propose commitments to cease the infringement and to compensate such consumers .


### the coordinating authority shall inform the commission and competent authorities of the member states concerned without delay when the widespread infringement has ceased or has been prohibited . ### the coordinator shall notify the commission , the competent authorities and the single liaison offices of the member states concerned without delay of the closure of the coordinated action .


### general provisions applicable to coordinated actions and to common actions under this chapter ### general provisions applicable to coordinated actions


### the coordinator appointed in accordance with articles 16 , 21 or 32 shall in particular : ### the coordinator appointed in accordance with articles 16 or 32 shall in particular :


### ensure that all the competent authorities concerned and the commission are duly informed in a timely manner of the progress of the enforcement action , the anticipated next steps and the measures to be adopted ; ### ensure that all the competent authorities concerned and , where applicable , the commission are duly informed in a timely manner of the progress of the enforcement action , the anticipated next steps and the measures to be adopted ;


### coordinate the preparation and sharing of all necessary documents among the competent authorities concerned and the commission ; ### coordinate the preparation and sharing of all necessary documents among the competent authorities concerned and , where applicable , the commission ;


### coordinate other enforcement measures adopted by the competent authorities concerned , including applications to the courts for the necessary orders and decisions , the imposition of penalties and the adoption of measures ensuring consumer compensation ; ### coordinate other enforcement measures adopted by the competent authorities concerned , including applications to the courts for the necessary orders and decisions , the imposition of sanctions and the adoption of measures ensuring consumer compensation ;


### the competent authorities shall coordinate their market surveillance activities and their investigation and enforcement measures to address widespread infringements pursuant to sections i and ii . they shall exchange all necessary information and provide each other and the commission with any other assistance needed without delay . ### the competent authorities shall coordinate their market surveillance activities and their investigation and enforcement measures to address widespread infringements pursuant to section i . they shall exchange all necessary information and provide each other and the commission with any other assistance needed without delay .


### if no agreement can be reached , notifications and other communications shall be sent in the official language of the member state making the notification or other communication . in that case , each competent authority concerned shall ensure the necessary translations of the notifications , communications and other documents that it receives from other competent authorities . ### if no agreement can be reached , notifications and other communications shall be sent in the official language of the member state making the notification or other communication . in that case , each competent authority concerned shall if necessary ensure the production of translations of the notifications , communications and other documents that it receives from other competent authorities .


### where the coordinated or common actions pursuant to sections i and ii concern widespread infringements of the following union legislation the coordinator shall invite the european banking authority to take an observer role : ### where coordinated actions pursuant to section i concern widespread infringements or widespread infringements with a union dimension which contravene the following union legislation , the coordinator shall invite the european banking authority to act as an observer :


### the trader shall be entitled to communicate in the official language of the member state of its establishment or residence . the trader may waive that right or request that another official language of the union be used for communicating with the competent authorities . ### the trader shall be entitled to communicate in the official language of the member state of his establishment or residence .


### the nature of legal proceedings , enforcement measures or other measures taken concerning the infringement and their dates and duration ; ### the nature and status of legal proceedings , enforcement measures or other measures taken concerning the infringement and their dates and duration ;


### in an alert ' for action ' , the competent authority or the commission may ask other competent authorities and the commission to verify whether similar suspected infringements may be taking place in the territory of other member states or whether any enforcement measures have already been taken against such infringements in other member states . ### in an alert , the competent authority or the commission shall ask competent authorities of other member states and , as appropriate , the commission to verify whether similar suspected infringements are taking place in the territory of other member states or whether any enforcement measures have already been taken against such infringements in other member states . those competent authorities of other member states and the commission shall reply to the request without delay .


### the commission shall adopt implementing acts setting out the details of the functioning of the alert mechanism , including in particular standard forms for alerts . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 48 . ### the commission shall adopt implementing acts laying down standard forms for submitting an alert via the database referred to in article 43 . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 48 .


### designated bodies and european consumer centres shall participate in the alert mechanism set out in article 34 . member states shall designate consumer organisations and associations , and other entities such as trader associations , with the appropriate expertise and legitimate interest in consumer protection that shall participate in the alert mechanism . member states shall notify the commission of those entities without delay . ### designated bodies and european consumer centres shall participate in the alert mechanism provided for in article 34 . member states shall designate the consumer organisations and associations and trader associations possessing the appropriate expertise and having a legitimate interest in consumer protection that are to participate in the alert mechanism .


### the external alerts shall only be ' for information ' . the competent authorities shall not be bound to initiate a procedure or take any other action in response to the alerts and information provided by those entities . entities making external alerts shall ensure that the information provided is correct , up to date and accurate and shall correct the information posted without delay or withdraw it as appropriate . for that purpose , they shall have access to the information they have provided , subject to the limitations referred to in articles 41 and 43 . ### the competent authorities shall not be bound to initiate a procedure or take any other action in response to the external alerts and information provided by the entities referred to in paragraphs 1 and 2 . entities making external alerts shall ensure that the information provided is correct , up to date and accurate , and shall correct any errors in the information posted without delay or withdraw it as appropriate . for that purpose , they shall have access to the information they have provided , subject to the limitations referred to in articles 41 and 43 . they shall also be notified of any follow - up actions taken by the competent authority concerned in relation to external alerts , or of the lack of any action , giving reasons in the latter case as to why the alert was not acted upon .


### via the database referred to in article 43 , the competent authorities shall without delay notify the commission and other competent authorities of any measure that they have taken to address an infringement of the laws which protect consumers ' interests on their territory if they suspect that the infringement may affect consumers ' interests in other member states , in particular : ### via the database referred to in article 43 , competent authorities shall notify the commission and competent authorities of other member states without delay of any measure taken by them to address an infringement of the union laws that protect consumers ' interests on their territory if they suspect that the infringement in question may affect consumers ' interests in other member states .


### member states shall coordinate and jointly organise the activities set out in paragraph 1 . ### member states may coordinate and jointly organise the activities referred to in paragraph 1 .


### member states may , in cooperation with the commission , carry out common activities in the areas set out in paragraph 1 . the member states shall , in cooperation with the commission , develop a common framework for the activities set out to in point of paragraph 1 . ### member states may , in cooperation with the commission , carry out common activities in the areas referred to in paragraph 1 . they may , in cooperation with the commission , develop a common framework for the activities referred to in point of paragraph 1 .


### the commission shall establish and maintain the necessary electronic database in which it shall store and process the information received to support mutual assistance requests pursuant to chapter iii , measures pursuant to chapter iv and the surveillance mechanism pursuant to chapter v . the database shall be made available for consultation to the competent authorities and the commission . ### the commission shall establish and maintain the necessary electronic database for all communications between competent authorities , single liaison offices and the commission under this regulation . the database shall be made directly accessible for the competent authorities , single liaison offices and the commission .


### a requested authority notifies the commission pursuant to article 12 that an intra - union infringement has ceased ; ### a requested competent authority notifies the commission pursuant to article 12 that an intra - union infringement has ceased ;


### the coordinating authority notifies the commission pursuant to article 19 that the widespread infringement has ceased or has been prohibited ; ### the coordinator notifies the commission pursuant to article 19 that the coordinated action is closed ;


### the commission decides pursuant to article 26 that the common action concerning a widespread infringement with a union dimension is closed but traders ' commitments shall be stored for 10 years to ensure compliance with the laws that protect consumers ' interests ; ### the commission , as coordinator , decides pursuant to article 19 that the coordinated action concerning a widespread infringement with a union dimension is closed but that traders ' commitments are to be stored for five years to ensure compliance with union laws that protect consumers ' interests ;


### national enforcement plans and prioritisation ### enforcement plans and prioritisation


### every two years from xx / xx / 20xx [ the date of entry into force of this regulation ] , each member state shall submit to the commission biennial enforcement plans , using a dedicated online standard form provided by the commission . the enforcement plans shall contain in particular : ### by . . . . [ the date of entry into force of this regulation ] and every two years thereafter , each member state shall submit to the commission enforcement plans . those enforcement plans shall contain :


### the priority areas for the enforcement of the laws that protect consumers ' interests for the next two years in the member state ; ### the priority areas for the enforcement of union laws that protect consumers ' interests in the member state concerned ;


### in case of substantial change of circumstances or market conditions during the two years after the submission of the last enforcement plan , member states may submit a revised enforcement plan . ### in cases involving a substantial change of circumstances or market conditions , member states may provide information concerning those changes where their scope goes beyond what is covered by the enforcement plan .


### principles for imposing penalties for intra - union and widespread infringements ### principles for imposing sanctions for intra - union , widespread infringements and widespread infringements with union dimension


### when imposing penalties in the context of intra - union infringements and widespread infringements , the competent authorities shall take into account among others : ### when imposing sanctions in the context of intra - union infringements , widespread infringements and widespread infringements with union dimension , the competent authorities shall take into account inter alia :


### member states shall communicate to the commission without delay the text of any provisions of national law that they adopt , or of agreements other than to deal with individual cases that they conclude , on matters covered by this regulation . ### member states shall communicate to the commission without delay the text of any provisions of national law that they adopt , and of agreements , other than agreements dealing with individual cases , that they conclude on matters covered by this regulation .


### by [ xx / xx / 20xx at the latest , no later than within seven years from its entry into application ] , the commission shall present a report to the european parliament and the council on the application of this regulation . ### by . . . [ five years after the date of entry into force of this regulation ] , the commission shall submit to the european parliament and to the council a report on the application of this regulation .


### the report shall contain an evaluation of the application of the regulation including an assessment of the effectiveness of enforcement of the laws that protect consumers ' interests under this regulation and an examination of , among others , how the compliance with the laws that protect consumers ' interests by traders has evolved in key consumer markets concerned by cross - border trade . ### the report shall contain an evaluation of the application of the regulation including an assessment of the effectiveness of enforcement of union laws that protect consumers ' interests under this regulation and an examination of , inter alia , how compliance with union laws that protect consumers ' interests by traders has evolved in key consumer markets concerned by cross - border trade . the commission shall assess , in particular , the effectiveness of the following : the powers provided under article 8 ; the threshold set for wide - spread infringements with a union dimension ; the system of exchange of information on infringements as provided for by article 43 . that report shall be accompanied , where necessary , by legislative proposals .


### since the cap needs to sharpen its responses to the challenges and opportunities as they manifest themselves at union , international , national , regional , local and farm levels , it is necessary to streamline the governance of the cap and improve its delivery on the union objectives and to significantly decrease the administrative burden . in the cap based on delivery of performance , the union should set the basic policy parameters , such as objectives of the cap and basic requirements , while member states should bear greater responsibility as to how they meet the objectives and achieve targets . enhanced subsidiarity makes it possible to better take into account local conditions and needs , tailoring the support to maximise the contribution to union objectives . ### since the cap needs to sharpen its responses to the challenges and opportunities as they manifest themselves at union , international , national , regional , local and farm levels , it is necessary to streamline the governance of the cap and improve its delivery on the union objectives and to significantly decrease the administrative burden . in the cap based on delivery of performance , the union should set the basic policy parameters , such as objectives of the cap and basic requirements , while member states should bear greater responsibility as to how they meet the objectives and achieve targets . enhanced subsidiarity makes it possible to better take into account local conditions and needs , tailoring the support to maximise the contribution to union objectives . the cap shall also contribute to fulfilling the commitment of the union and its member states to achieve the sustainable development goals .


### in the light of the need to fill the investment gap in the union agricultural sector and improve access to financial instruments for priority groups , notably young farmers and new entrants with higher risk profiles , use of the investeu guarantee and combination of grants and financial instruments should be encouraged . since the use of financial instruments across member states varies considerably as a result of differences in terms of access to finance , banking sector development , presence of risk capital , familiarity of public administrations and potential range of beneficiaries , member states should establish in the cap strategic plan appropriate targets , beneficiaries and preferential conditions , and other possible eligibility rules . ### in the light of the need to fill the investment gap in the union agricultural sector and improve access to financial instruments for priority groups , notably young farmers , women and new entrants with higher risk profiles , use of the investeu guarantee and combination of grants and financial instruments should be encouraged . since the use of financial instruments across member states varies considerably as a result of differences in terms of access to finance , banking sector development , presence of risk capital , familiarity of public administrations and potential range of beneficiaries , member states should establish in the cap strategic plan appropriate targets , beneficiaries and preferential conditions , and other possible eligibility rules .


### reflecting the importance of tackling climate change in line with the union ' s commitments to implement the paris agreement and the united nations sustainable development goals , this program will contribute to mainstream climate action in the union ' s policies and to the achievement of an overall target of 25% of the eu budget expenditures supporting climate objectives . actions under the cap are expected to contribute 40 % of the overall financial envelope of the cap to climate objectives . relevant actions will be identified during the program ' s preparation and implementation , and reassessed in the context of the relevant evaluations and review processes . ### reflecting the importance of tackling climate change in line with the union ' s commitments to implement the paris agreement and the united nations sustainable development goals , this program will contribute to mainstream climate action in the union ' s policies and to the achievement of an overall target of 30% of the eu budget expenditures supporting climate objectives . actions under the cap are expected to contribute 45 % of the overall financial envelope of the cap to climate objectives . relevant actions will be identified during the program ' s preparation and implementation , and reassessed in the context of the relevant evaluations and review processes .


### chapter iii of title ii , chapter ii of title iii and articles 41 and 43 of regulation [ cpr ] of the european parliament and of the council26 shall apply to support financed by the eafrd under this regulation . _________________ 26 regulation [ … / … ] of the european parliament and of the council of [ date ] [ full tittle ] . ### chapter iii of title ii , chapter ii of title iii and articles 41 and 43 of regulation [ cpr ] of the european parliament and of the council26 shall apply to support financed by the eafrd under this regulation , in order to ensure continuity between the structural funds and the strategic plans . _________________ 26 regulation [ … / … ] of the european parliament and of the council of [ date ] [ full tittle ] .


### promote employment , growth , social inclusion and local development in rural areas , including bio - economy and sustainable forestry ; ### promote employment , growth , social inclusion , gender equality , non - discrimination and local development in rural areas , including bio - economy and sustainable forestry ;


### the commission shall carry out an interim evaluation to examine the effectiveness , efficiency , relevance , coherence and union added value of the eagf and the eafrd by the end of the third year following the start of implementation of the cap strategic plans taking into account the indicators set out in annex i . the commission may make use of all relevant information already available in accordance with article [ 128 ] of the [ new financial regulation ] . ### the commission shall carry out an interim evaluation to examine the effectiveness , efficiency , relevance , coherence and union added value of the eagf and the eafrd , as well as the use by member states of transfers between direct payments and eafrd allocations in accordance with article 90 of this regulation , by the end of the third year following the start of implementation of the cap strategic plans taking into account the indicators set out in annex i . the commission may make use of all relevant information already available in accordance with article [ 128 ] of the [ new financial regulation ] .


### the commission shall carry out an ex post evaluation to examine the effectiveness , efficiency , relevance , coherence and union added value of the eagf and the eafrd . ### the commission shall carry out an ex post evaluation to examine the effectiveness , efficiency , relevance , coherence and union added value of the eagf and the eafrd , as well as the use by member states of transfers between direct payments and eafrd allocations in accordance with article 90 of this regulation .


### in order to provide consumers with the adequate information , provisions on the presentation and labelling of spirit drinks which qualify for mixtures of spirit drinks should be laid down . ### in order to provide consumers with the adequate information , as established by regulation no 1169 / 2011 , provisions on the presentation and labelling of spirit drinks which qualify for mixtures of spirit drinks should be laid down .


### wine spirit shall not be flavoured . this shall not exclude traditional production methods . ### wine spirit shall not be flavoured . this shall not exclude the addition of substances traditionally used in its production . the commission shall specify which substances are authorised eu - wide by means of delegated acts and shall be guided in so doing by traditional production processes in the individual member states .


### brandy or weinbrand shall not be flavoured . this shall not exclude traditional production methods . ### brandy or weinbrand shall not be flavoured . this shall not exclude the addition of substances traditionally used in their production . the commission shall specify which substances are authorised eu - wide by means of delegated acts and shall be guided in so doing by traditional production processes in the individual member states .


### the maximum hydrocyanic acid content shall be 7 grams per hectolitre of 100 % vol . alcohol in the case of stone - fruit marc spirit ; ### the maximum hydrocyanic acid content shall be 1 gram per hectolitre of 100% vol . alcohol in the case of stone - fruit marc spirit ; in the case of stone - fruit marc spirit , the ethyl carbamate content of the final product shall not exceed 1mg / l .


### in the case of stone - fruit spirits , it has a hydrocyanic acid content not exceeding 7 grams per hectolitre of 100 % vol . alcohol . ### in the case of stone - fruit spirits , a hydrocyanic acid content 1 gram per hectolitre of 100 % vol . alcohol a . shall not be exceeded in the case of stone - fruit spirits , the ethyl carbamate content of the final product shall not exceed 1 mg / l .


### vodka ### vodka the word ‘ or’ is to appear in plain bold text if this amendment is adopted and the word ‘ vodka’ is to appear in plain italic text if this amendment is adopted .


### geist is a spirit drink obtained by maceration of unfermented fruits and berries listed in point of category 16 or vegetables , nuts , or other plant materials such as herbs or rose petals in ethyl alcohol of agricultural origin , followed by distillation at less than 86 % vol . ### geist is a spirit drink obtained by maceration of unfermented fruits and berries listed in point of category 16 or vegetables , nuts , mushrooms or other plant materials such as herbs or rose petals in ethyl alcohol of agricultural origin , followed by distillation at less than 86 % vol .


### liqueur ### liqueur the word ‘ or’ is to appear in plain bold text if this amendment is adopted and the word ‘ liqueur’ is to appear in plain italic text if this amendment is adopted .


### egg liqueur or advocaat or avocat or advokat is a spirit drink , whether or not flavoured , obtained from ethyl alcohol of agricultural origin , distillate or spirit , or a mixture thereof , the ingredients of which are quality egg yolk , egg white and sugar or honey . the minimum sugar or honey content must be 150 grams per litre expressed as invert sugar . the minimum content of pure egg yolk must be 140 grams per litre of the final product . ### egg liqueur or advocaat or avocat or advokat is a spirit drink , whether or not flavoured , obtained from ethyl alcohol of agricultural origin , distillate or spirit , or a mixture thereof , the ingredients of which are quality egg yolk , egg white and sugar or honey . the minimum sugar or honey content must be 150 grams per litre expressed as invert sugar . the minimum content of pure egg yolk must be 140 grams per litre of the final product . any use of eggs from hens belonging to a species other than gallus gallus should be indicated on the label .


### only flavouring substances and flavouring preparations may be used in the preparation of egg liqueur or advocaat or avocat or advokat . ### only foodstuffs with flavouring properties , natural flavouring substances and flavouring preparations may be used in the preparation of egg liqueur or advocaat or avocat or advokat .


### persons who work for an organisation or are in contact with it in the context of their work - related activities are often the first to know about threats or harm to the public interest which arise in this context . by ' blowing the whistle ' they play a key role in exposing and preventing breaches of the law and in safeguarding the welfare of society . however , potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation . ### persons who work or have worked for an organisation or are or were in contact with it are often the first to know about threats , criminal or illegal activities or harm to the public interest which arise in this context . by ' blowing the whistle ' they play a key role in exposing and preventing breaches of the law in safeguarding the welfare of society and in protecting fundamental right , including freedom of expression and information . whistleblowers play a crucial role in unveiling wrongdoing or unethical and dishonest conduct to the public interest . it is often difficult for them to assess the lawfulness of facts , but according to the european court of human rights the legal assessment is not the task of the whistleblowers , as long as they act in good faith and the facts are correct . however , potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation , when they expose irregularities , mismanagement , misuse of funds , maladministration or potential corruption related to the activity of public and private bodies within the union ; they are not truly protected and do not feel protected .


### at union level , reports by whistleblowers are one upstream component of enforcement of union law : they feed national and union enforcement systems with information leading to effective detection , investigation and prosecution of breaches of union law . ### at union level , reports by whistleblowers are one upstream component of enforcement of union law and policies : they feed national and union enforcement systems with information leading to effective detection , investigation and prosecution of breaches of union law , thus enhancing transparency and accountability .


### accordingly , common minimum standards ensuring effective whistleblower protection should apply in those acts and policy areas where i ) there is a need to strengthen enforcement ; ii ) under - reporting by whistleblowers is a key factor affecting enforcement , and iii ) breaches of union law cause serious harm to the public interest . ### accordingly , common minimum legal standards ensuring effective whistleblower protection should apply in those acts and policy areas where i ) there is a need to strengthen enforcement ; ii ) under - reporting by whistleblowers is a key factor affecting enforcement , and iii ) breaches of union law cause harm to the public interest . at the same time , it is of fundamental importance that the reputation of the entities concerned is ensured , particularly if the subject of the report has not yet been proven .


### in the area of financial services , the added value of whistleblower protection was already acknowledged by the union legislator . in the aftermath of the financial crisis , which exposed serious shortcomings in the enforcement of the relevant rules , measures for the protection of whistleblowers were introduced in a significant number of legislative instruments in this area34 . in particular , in the context of the prudential framework applicable to credit institutions and investment firms , directive 2013 / 36 / eu35 provides for protection of whistleblowers , which extends also to regulation no 575 / 2013 on prudential requirements for credit institutions and investment firms . _________________ 34 communication of 8 . 12 . 2010 ' reinforcing sanctioning regimes in the financial services sector ' . 35 directive 2013 / 36 / eu of the european parliament and of the council of 26 june 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms , amending directive 2002 / 87 / ec and repealing directives 2006 / 48 / ec and 2006 / 49 / ec . ### in the area of financial services , the added value of sectoral whistleblower protection was already acknowledged by the union legislator . in the aftermath of the financial crisis , which exposed serious shortcomings in the enforcement of the relevant rules , measures for the protection of whistleblowers were introduced in a significant number of legislative instruments in this area34 . in particular , in the context of the prudential framework applicable to credit institutions and investment firms , directive 2013 / 36 / eu35 provides for protection of whistleblowers , which extends also to regulation no 575 / 2013 on prudential requirements for credit institutions and investment firms . however , a number of high profile cases involving european financial institutions have proven , that protection of whistleblowers within the full range of financial institutions still remain unsatisfactory and that fears of reprisals from both employers and authorities still prevent whistleblowers from coming forward with information on breaches of law . _________________ 34 communication of 8 . 12 . 2010 ' reinforcing sanctioning regimes in the financial services sector ' . 35 directive 2013 / 36 / eu of the european parliament and of the council of 26 june 2013 on access to the activity of credit institutions and the prudential supervision of credit institutions and investment firms , amending directive 2002 / 87 / ec and repealing directives 2006 / 48 / ec and 2006 / 49 / ec .


### the importance of whistleblower protection in terms of preventing and deterring breaches of union rules on transport safety which can endanger human lives has been already acknowledged in sectorial union instruments on aviation safety38 and maritime transport safety39 , which provide for tailored measures of protection to whistleblowers as well as specific reporting channels . these instruments also include the protection from retaliation of the workers reporting on their own honest mistakes . it is necessary to complement the existing elements of whistleblower protection in these two sectors as well as to provide such protection to enhance the enforcement of safety standards for other transport modes , namely road and railway transport . _________________ 38 regulation no 376 / 2014 of the european parliament and of the council , of 3 april 2014 , on the reporting , analysis and follow - up of occurrences in civil aviation . 39 directive 2013 / 54 / eu , of the european parliament and of the council , of 20 november 2013 , concerning certain flag state responsibilities for compliance with and enforcement of the maritime labour convention , directive 2009 / 16 / ec of the european parliament and of the council , of 23 april 2009 , on port state control . ### the importance of whistleblower protection in terms of preventing and deterring breaches of union rules on transport safety which can endanger human lives has been already acknowledged in sectorial union instruments on aviation safety38 and maritime transport safety39 , which provide for tailored measures of protection to whistleblowers as well as specific reporting channels . these instruments also include the protection from retaliation of the workers reporting on their own honest mistakes . inter alia it is necessary to complement the existing elements of whistleblower protection in these two sectors as well as to provide such protection to enhance the enforcement of safety standards for other transport modes , namely road and railway transport . _________________ 38 regulation no 376 / 2014 of the european parliament and of the council , of 3 april 2014 , on the reporting , analysis and follow - up of occurrences in civil aviation . 39 directive 2013 / 54 / eu , of the european parliament and of the council , of 20 november 2013 , concerning certain flag state responsibilities for compliance with and enforcement of the maritime labour convention , directive 2009 / 16 / ec of the european parliament and of the council , of 23 april 2009 , on port state control .


### evidence - gathering , detecting and addressing environmental crimes and unlawful conduct against the protection of the environment remain a challenge and need to be reinforced as acknowledged in the commission communication ' eu actions to improve environmental compliance and governance ' of 18 january 201840 . whilst whistleblower protection rules exist at present only in one sectorial instrument on environmental protection41 , the introduction of such protection appears necessary to ensure effective enforcement of the union environmental acquis , whose breaches can cause serious harm to the public interest with possible spill - over impacts across national borders . this is also relevant in cases where unsafe products can cause environmental harm . __________________ 40 com 10 final . 41 directive 2013 / 30 / eu of the european parliament and of the council , of 12 june 2013 , on safety of offshore oil and gas operations . ### evidence - gathering , detecting and addressing environmental crimes and unlawful conduct against the protection of the environment remain a challenge and need to be reinforced as acknowledged in the commission communication ' eu actions to improve environmental compliance and governance ' of 18 january 201840 . whilst whistleblower protection rules exist at present only in one sectorial instrument on environmental protection41 , the introduction of such protection appears necessary to ensure effective enforcement of the union environmental acquis , whose breaches can cause harm to the public interest with possible spill - over impacts across national borders . this is also relevant in cases where unsafe products can cause environmental harm . __________________ 40 com0010 . directive 2013 / 30 / eu of the european parliament and of the council of 12 june 2013 on safety of offshore oil and gas operations and amending directive 2004 / 35 / ec .


### in the same vein , whistleblowers’ reports can be key to detecting and preventing , reducing or eliminating risks to public health and to consumer protection resulting from breaches of union rules which might otherwise remain hidden . in particular , consumer protection is also strongly linked to cases where unsafe products can cause considerable harm to consumers . whistleblower protection should therefore be introduced in relation to relevant union rules adopted pursuant to articles 114 , 168 and 169 tfeu . ### in the same vein , whistleblowers’ reports can be key to detecting and preventing , reducing or eliminating risks to public health and to consumer protection resulting from breaches of union rules which might otherwise remain hidden . in particular , consumer protection is also strongly linked to cases where unsafe products can cause considerable harm to the safety and health of consumers . whistleblower protection should therefore be introduced in relation to relevant union rules adopted pursuant to articles 114 , 168 and 169 tfeu .


### the protection of privacy and personal data is another area where whistleblowers are in a privileged position to disclose breaches of union law which can seriously harm the public interest . similar considerations apply for breaches of the directive on the security of network and information systems45 , which introduces notification of incidents and security requirements for entities providing essential services across many sectors and providers of key digital services . whistleblowers ' reporting in this area is particularly valuable to prevent security incidents that would affect key economic and social activities and widely used digital services . it helps ensuring the continuity of services which are essential for the functioning of the internal market and the wellbeing of society . __________________ 45 directive 2016 / 1148 of the european parliament and of the council of 6 july 2016 concerning measures for a high common level of security of network and information systems across the union . ### the protection of privacy and personal data , enshrined in articles 7 and 8 of the charter of fundamental rights and article 8 of the european convention on human rights , is another area where whistleblowers are in a privileged position to disclose breaches of union law which can harm the public interest . similar considerations apply for breaches of the directive on the security of network and information systems45 , which introduces notification of incidents and security requirements for entities providing essential services across many sectors and providers of key digital services . whistleblowers ' reporting in this area is particularly valuable to prevent security incidents that would affect key economic and social activities and widely used digital services , as well as to prevent any infringement of the union data protection legislation . it helps ensuring the continuity of services which are essential for society . __________________ 45 directive 2016 / 1148 of the european parliament and of the council of 6 july 2016 concerning measures for a high common level of security of network and information systems across the union .


### certain union acts , in particular in the area of financial services , such as regulation no 596 / 2014 on market abuse49 and commission implementing directive 2015 / 2392 , adopted on the basis of that regulation50 , already contain detailed rules on whistleblower protection . such existing union legislation , including the list in part ii of the annex , should be complemented by the present directive , so that these instruments are fully aligned with its minimum standards whilst maintaining any specificities they provide for , tailored to the relevant sectors . this is of particular importance for ascertaining which legal entities in the area of financial services and the prevention of money laundering and terrorist financing are currently obliged to establish internal reporting channels . _________________ 49 oj l 173 , p . 1 50commission implementing directive 2015 / 2392 of 17 december 2015 on regulation no 596 / 2014 of the european parliament and of the council as regards reporting to competent authorities of actual or potential infringements of that regulation . ### certain union acts , in particular in the area of financial services , such as regulation no 596 / 2014 on market abuse49 and commission implementing directive 2015 / 2392 , adopted on the basis of that regulation50 , already contain detailed rules on whistleblower protection . such existing union legislation , including the list in part ii of the annex , should be complemented by the present directive , so that these instruments are fully aligned with its minimum standards whilst maintaining any specificities they provide for , tailored to the relevant sectors . this is of particular importance for ascertaining which legal entities in the area of financial services and the prevention of and the fight against money laundering and terrorist financing are currently obliged to establish internal reporting channels . _________________ 49 oj l 173 , p . 1 50commission implementing directive 2015 / 2392 of 17 december 2015 on regulation no 596 / 2014 of the european parliament and of the council as regards reporting to competent authorities of actual or potential infringements of that regulation .


### each time a new union act for which whistleblower protection is relevant and can contribute to more effective enforcement is adopted , consideration should be given to whether to amend the annex to the present directive in order to place it under its scope . ### each time a new union act for which whistleblower protection is relevant and can contribute to more effective enforcement is adopted , the annex to the present directive should be amended in order to place it under its scope .


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


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


### protection should , firstly , apply to persons having the status of ' workers ' , within the meaning of article 45 tfeu , as interpreted by the court of justice of the european union52 , i . e . persons who , for a certain period of time , perform services for and under the direction of another person , in return of which they receive remuneration . protection should thus also be granted to workers in non - standard employment relationships , including part - time workers and fixed - term contract workers , as well as persons with a contract of employment or employment relationship with a temporary agency , which are types of relationships where standard protections against unfair treatment are often difficult to apply . __________________ 52 judgments of 3 july 1986 , lawrie - blum , case 66 / 85 ; 14 october 2010 , union syndicale solidaires isère , case c - 428 / 09 ; 9 july 2015 , balkaya , case c - 229 / 14 ; 4 december 2014 , fnv kunsten , case c - 413 / 13 ; and 17 november 2016 , ruhrlandklinik , case c - 216 / 15 . ### protection should , firstly , apply to persons having the status of ' workers ' , within the meaning of article 45 tfeu , as interpreted by the court of justice of the european union52 , i . e . persons who , for a certain period of time , perform or performed services for and under the direction of another person , in return of which they receive remuneration . in accordance with the court ' s case law , the notion of worker should be interpreted broadly , including , for example civil servants . protection should thus also be granted to workers in non - standard employment relationships , including part - time workers and fixed - term contract workers , as well as persons with a contract of employment or employment relationship with a temporary agency , a contractor or subcontractor or where work based relationship is solely bound to directives , which are types of relationships where standard protections against unfair treatment are often difficult to apply . __________________ 52 judgments of 3 july 1986 , lawrie - blum , case 66 / 85 ; 14 october 2010 , union syndicale solidaires isère , case c - 428 / 09 ; 9 july 2015 , balkaya , case c - 229 / 14 ; 4 december 2014 , fnv kunsten , case c - 413 / 13 ; and 17 november 2016 , ruhrlandklinik , case c - 216 / 15 .


### protection should , firstly , apply to persons having the status of ' workers ' , within the meaning of article 45 tfeu , as interpreted by the court of justice of the european union52 , i . e . persons who , for a certain period of time , perform services for and under the direction of another person , in return of which they receive remuneration . protection should thus also be granted to workers in non - standard employment relationships , including part - time workers and fixed - term contract workers , as well as persons with a contract of employment or employment relationship with a temporary agency , which are types of relationships where standard protections against unfair treatment are often difficult to apply . _________________ 52 judgments of 3 july 1986 , lawrie - blum , case 66 / 85 ; 14 october 2010 , union syndicale solidaires isère , case c - 428 / 09 ; 9 july 2015 , balkaya , case c - 229 / 14 ; 4 december 2014 , fnv kunsten , case c - 413 / 13 ; and 17 november 2016 , ruhrlandklinik , case c - 216 / 15 . ### protection should , firstly , apply to persons having the status of ' workers ' , within the meaning of article 45 tfeu , as interpreted by the court of justice of the european union52 , i . e . persons who , for a certain period of time , perform services for and under the direction of another person , in return of which they receive remuneration . protection should thus also be granted to workers in non - standard employment relationships , including part - time workers , paid trainees and fixed - term contract workers , as well as persons with a contract of employment or employment relationship with a temporary agency , which are types of relationships where standard protections against unfair treatment are often difficult to apply . _________________ 52 judgments of 3 july 1986 , lawrie - blum , case 66 / 85 ; 14 october 2010 , union syndicale solidaires isère , case c - 428 / 09 ; 9 july 2015 , balkaya , case c - 229 / 14 ; 4 december 2014 , fnv kunsten , case c - 413 / 13 ; and 17 november 2016 , ruhrlandklinik , case c - 216 / 15 .


### protection should , firstly , apply to persons having the status of ' workers ' , within the meaning of article 45 tfeu , as interpreted by the court of justice of the european union52 , i . e . persons who , for a certain period of time , perform services for and under the direction of another person , in return of which they receive remuneration . protection should thus also be granted to workers in non - standard employment relationships , including part - time workers and fixed - term contract workers , as well as persons with a contract of employment or employment relationship with a temporary agency , which are types of relationships where standard protections against unfair treatment are often difficult to apply . _________________ 52 judgments of 3 july 1986 , lawrie - blum , case 66 / 85 ; 14 october 2010 , union syndicale solidaires isère , case c - 428 / 09 ; 9 july 2015 , balkaya , case c - 229 / 14 ; 4 december 2014 , fnv kunsten , case c - 413 / 13 ; and 17 november 2016 , ruhrlandklinik , case c - 216 / 15 . ### protection should , firstly , apply to persons having the status of ' workers ' , within the meaning of article 45 tfeu , as interpreted by the court of justice of the european union52 , i . e . persons who , for a certain period of time , perform services for and under the direction of another person , in return of which they receive remuneration . in accordance with the court ' s case law , the notion of ' worker ' should be interpreted broadly , including for example civil servants . protection should thus also be granted to workers in other employment relationships , including part - time workers and fixed - term contract workers , as well as persons with a contract of employment or employment relationship with a temporary agency , which are types of relationships where standard protections against unfair treatment are often difficult to apply . _________________ 52 judgments of 3 july 1986 , lawrie - blum , case 66 / 85 ; 14 october 2010 , union syndicale solidaires isère , case c - 428 / 09 ; 9 july 2015 , balkaya , case c - 229 / 14 ; 4 december 2014 , fnv kunsten , case c - 413 / 13 ; and 17 november 2016 , ruhrlandklinik , case c - 216 / 15 .


### protection should , firstly , apply to persons having the status of ‘ workers’ , within the meaning of article 45 tfeu , as interpreted by the court of justice of the european union52 , i . e . persons who , for a certain period of time , perform services for and under the direction of another person , in return of which they receive remuneration . protection should thus also be granted to workers in non - standard employment relationships , including part - time workers and fixed - term contract workers , as well as persons with a contract of employment or employment relationship with a temporary agency , which are types of relationships where standard protections against unfair treatment are often difficult to apply . __________________ 52 judgments of 3 july 1986 , lawrie - blum , case 66 / 85 ; 14 october 2010 , union syndicale solidaires isère , case c - 428 / 09 ; 9 july 2015 , balkaya , case c - 229 / 14 ; 4 december 2014 , fnv kunsten , case c - 413 / 13 ; and 17 november 2016 , ruhrlandklinik , case c - 216 / 15 . ### protection should , firstly , apply to persons having the status of ‘ workers’ , within the meaning of article 45 tfeu , as interpreted by the court of justice of the european union52 , i . e . persons who , for a certain period of time , perform services for and under the direction of another person , in return of which they receive remuneration . public officials and civil servants , including those of institutional , constitutional and military bodies , should therefore fully benefit from the protection provided for in this directive . protection should also be granted to workers in non - standard employment relationships , including part - time workers and fixed - term contract workers , as well as persons with a contract of employment or employment relationship with a temporary agency , which are types of relationships where standard protections against unfair treatment are often difficult to apply . __________________ judgment of the court of justice of 3 july 1986 , lawrie - blum / land baden - württemberg , c - 66 / 85 , ecli : eu : c : 1986 : 284 ; judgment of the court of justice of 14 october 2010 , union syndicale solidaires isère , c - 428 / 09 , ecli : eu : c : 2010 : 612 ; judgment of the court of justice of 9 july 2015 , balkaya , c - 229 / 14 , ecli : eu : c : 2015 : 455 ; judgment of the court of justice of 4 december 2014 , fnv kunsten informatie en media , c - 413 / 13 , ecli : eu : c : 2014 : 2411 ; judgment of the court of justice of 17 november 2016 , betriebsrat der ruhrlandklinik , c - 216 / 15 , ecli : eu : c : 2016 : 883 .


### protection should also extend to further categories of natural or legal persons , who , whilst not being ' workers ' within the meaning of article 45 tfeu , can play a key role in exposing breaches of the law and may find themselves in a position of economic vulnerability in the context of their work - related activities . for instance , in areas such as product safety , suppliers are much closer to the source of possible unfair and illicit manufacturing , import or distribution practices of unsafe products ; in the implementation of union funds , consultants providing their services are in a privileged position to draw attention to breaches they witness . such categories of persons , including self - employed persons providing services , freelance , contractors , sub - contractors and suppliers , are typically subject to retaliation in the form of early termination or cancellation of contract of services , licence or permit , loss of business , loss of income , coercion , intimidation or harassment , blacklisting / business boycotting or damage to their reputation . shareholders and persons in managerial bodies , may also suffer retaliation , for instance in financial terms or in the form of intimidation or harassment , blacklisting or damage to their reputation . protection should also be granted to candidates for employment or for providing services to an organisation who acquired the information on breaches of law during the recruitment process or other pre - contractual negotiation stage , and may suffer retaliation for instance in the form of negative employment references or blacklisting / business boycotting . ### protection should also extend to further categories of natural or legal persons , who , whilst not being ' workers ' within the meaning of national law or in accordance with article 45 tfeu , can play a key role in exposing breaches of the law and may find themselves in a position of economic vulnerability in the context of their work - related activities . for instance , in areas such as product safety , suppliers are much closer to the source of possible unfair and illicit manufacturing , import or distribution practices of unsafe products ; in the implementation of union funds , consultants providing their services are in a privileged position to draw attention to breaches they witness . such categories of persons , including self - employed persons providing services , freelance , contractors , sub - contractors and suppliers , are typically subject to retaliation in the form of early termination or cancellation of contract of services , licence or permit , loss of business , loss of income , coercion , intimidation or harassment , blacklisting / business boycotting or damage to their reputation . shareholders and persons in managerial bodies , may also suffer retaliation , for instance in financial terms or in the form of intimidation or harassment , blacklisting or damage to their reputation . protection should also be granted to candidates for employment or for providing services to an organisation who acquired the information on breaches of law during the recruitment process or other pre - contractual negotiation stage , and may suffer retaliation for instance in the form of negative employment references or blacklisting / business boycotting .


### protection should also extend to further categories of natural or legal persons , who , whilst not being ‘ workers’ within the meaning of article 45 tfeu , can play a key role in exposing breaches of the law and may find themselves in a position of economic vulnerability in the context of their work - related activities . for instance , in areas such as product safety , suppliers are much closer to the source of possible unfair and illicit manufacturing , import or distribution practices of unsafe products ; in the implementation of union funds , consultants providing their services are in a privileged position to draw attention to breaches they witness . such categories of persons , including self - employed persons providing services , freelance , contractors , sub - contractors and suppliers , are typically subject to retaliation in the form of early termination or cancellation of contract of services , licence or permit , loss of business , loss of income , coercion , intimidation or harassment , blacklisting / business boycotting or damage to their reputation . shareholders and persons in managerial bodies , may also suffer retaliation , for instance in financial terms or in the form of intimidation or harassment , blacklisting or damage to their reputation . protection should also be granted to candidates for employment or for providing services to an organisation who acquired the information on breaches of law during the recruitment process or other pre - contractual negotiation stage , and may suffer retaliation for instance in the form of negative employment references or blacklisting / business boycotting . ### protection should also extend to further categories of natural or legal persons , who , whilst not being ‘ workers’ within the meaning of article 45 tfeu , can play a key role in exposing breaches of the law and may find themselves in a position of economic vulnerability in the context of their work - related activities . for instance , in areas such as product safety , suppliers are much closer to the source of possible unfair and illicit manufacturing , import or distribution practices of unsafe products ; in the implementation of union funds , consultants providing their services are in a privileged position to draw attention to breaches they witness . such categories of persons , including self - employed persons providing services , freelance , contractors , sub - contractors and suppliers , are typically subject to retaliation , which may take the form , for instance , of early termination or cancellation of contract of services , licence or permit , loss of business , loss of income , coercion , intimidation or harassment , blacklisting / business boycotting or damage to their reputation . shareholders and persons in managerial bodies , may also suffer retaliation , for instance in financial terms or in the form of intimidation or harassment , blacklisting or damage to their reputation . protection should also be granted to candidates for employment or for providing services to an organisation who acquired the information on breaches of law during the recruitment process or other pre - contractual negotiation stage , and may suffer retaliation for instance in the form of negative employment references or blacklisting / business boycotting .


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


### it is for the member states to identify the authorities competent to receive and give appropriate follow up to the reports on breaches falling within the scope of this directive . these may be regulatory or supervisory bodies in the areas concerned , law enforcement agencies , anti - corruption bodies and ombudsmen . the authorities designated as competent shall have the necessary capacities and powers to assess the accuracy of the allegations made in the report and to address the breaches reported , including by launching an investigation , prosecution or action for recovery of funds , or other appropriate remedial action , in accordance with their mandate . ### it is for the member states to identify the authorities competent to receive and give appropriate follow up to the reports on breaches falling within the scope of this directive . these may be judicial authorities , regulatory or supervisory bodies in the areas concerned , law enforcement agencies , anti - corruption bodies and ombudsmen . the authorities designated as competent should be independent and have the necessary capacities and powers to impartially and objectively assess the accuracy of the allegations made in the report and to address the breaches reported , including by launching an investigation , prosecution or action for recovery of funds , or other appropriate remedial action , in accordance with their mandate .


### it is for the member states to identify the authorities competent to receive and give appropriate follow up to the reports on breaches falling within the scope of this directive . these may be regulatory or supervisory bodies in the areas concerned , law enforcement agencies , anti - corruption bodies and ombudsmen . the authorities designated as competent shall have the necessary capacities and powers to assess the accuracy of the allegations made in the report and to address the breaches reported , including by launching an investigation , prosecution or action for recovery of funds , or other appropriate remedial action , in accordance with their mandate . ### it is for the member states to identify the authorities competent to receive and give appropriate follow up to the reports on breaches falling within the scope of this directive which have the highest possible degree of independence and impartiality . these may be regulatory or supervisory bodies in the areas concerned , law enforcement agencies , anti - corruption bodies and ombudsmen . the authorities designated as competent shall have the necessary capacities and powers to assess the accuracy of the allegations made in the report and to address the breaches reported , including by launching or requesting an investigation , prosecution or action for recovery of funds , or other appropriate remedial action , in accordance with their mandate . the staff serving in those bodies shall be specialised and have proper training and formation .


### union law in specific areas , such as market abuse53 , civil aviation54 or safety of offshore oil and gas operations55 already provides for the establishment of internal and external reporting channels . the obligations to establish such channels laid down in this directive should build as far as possible on the existing channels provided by specific union acts . __________________ 53 cited above . 54 regulation no 376 / 2014 of the european parliament and of the council of 3 april 2014 on the reporting , analysis and follow - up of occurrences in civil aviation , oj l 122 , p . 18 . 55 directive 2013 / 30 / eu of the european parliament and of the council of 12 june 2013 on safety of offshore oil and gas operations and amending directive 2004 / 35 / ec . ### union law in specific areas , such as market abuse53 , civil aviation54 or safety of offshore oil and gas operations55 already provides for the establishment of internal and external reporting channels . the obligations to establish such channels laid down in this directive should build as far as possible on the existing channels provided by specific union acts . in the absence of such provisions and where the rules laid down in this directive afford greater protection , the latter rules should apply . __________________ 53 cited above . 54 regulation no 376 / 2014 of the european parliament and of the council of 3 april 2014 on the reporting , analysis and follow - up of occurrences in civil aviation , amending regulation no 996 / 2010 of the european parliament and of the council and repealing directive 2003 / 42 / ec of the european parliament and of the council and commission regulations no 1321 / 2007 and no 1330 / 2007 . 55 directive 2013 / 30 / eu of the european parliament and of the council of 12 june 2013 on safety of offshore oil and gas operations and amending directive 2004 / 35 / ec .


### in the context of internal reporting , the quality and transparency of information provided on the follow up procedure to the report is crucial to build trust in the effectiveness of the overall system of whistleblower protection and reduces the likelihood of further unnecessary reports or public disclosures . the reporting person should be informed within a reasonable timeframe about the action envisaged or taken as follow up to the report as far as such information would not prejudice the enquiry or investigation or affect the rights of the concerned person . such reasonable timeframe should not exceed in total three months . where the appropriate follow up is still being determined , the reporting person should be informed about this and about any further feedback he / she should expect . ### in the context of internal reporting , the quality and transparency of information provided on the follow up procedure to the report is crucial to build trust in the effectiveness of the overall system of whistleblower protection and reduces the likelihood of further unjustified reports or public disclosures . the reporting person should be informed within a reasonable timeframe about the action envisaged or taken as follow up to the report as far as such information would not prejudice the enquiry or investigation or affect the rights of the concerned person . such reasonable timeframe should not exceed in total two months . where the appropriate follow - up is still being determined , the reporting person should be informed about this and about any further feedback he / she should expect .


### dedicated staff members of the competent authorities , who are professionally trained , including on applicable data protection rules , would be necessary in order to handle reports and to ensure communication with the reporting person , as well as following up on the report in a suitable manner . ### dedicated staff members of the competent authorities , who are professionally trained on a regular basis , including on applicable data protection rules , would be necessary in order to receive and handle reports and to ensure communication with the reporting person , as well as following up on the report in a suitable manner .


### to enjoy protection , the reporting persons should reasonably believe , in light of the circumstances and the information available to them at the time of the reporting , that the matters reported by them are true . this reasonable belief should be presumed unless and until proven otherwise . this is an essential safeguard against malicious and frivolous or abusive reports , ensuring that those who deliberately and knowingly report wrong or misleading information do not enjoy protection . at the same time , it ensures that protection is not lost where the reporting person made an inaccurate report in honest error . in a similar vein , reporting persons should be entitled to protection under this directive if they have reasonable grounds to believe that the information reported falls within its scope . ### to enjoy protection , the reporting persons should reasonably believe , in light of the circumstances and the information available to them at the time of the reporting , that the matters reported by them are true . this reasonable belief should be presumed unless and until proven otherwise . this is an essential safeguard against malicious and frivolous or abusive reports , ensuring that those who deliberately and knowingly report wrong or misleading information do not enjoy protection . at the same time , it ensures that protection is not lost where the reporting person made an inaccurate report in good faith . in a similar vein , reporting persons should be entitled to protection under this directive if they have reasonable grounds to believe that the information reported falls within its scope .


### the requirement of a tiered use of reporting channels , as a general rule , is necessary to ensure that the information gets to the persons who can contribute to the early and effective resolution of risks to the public interest as well as to prevent unjustified reputational damage from public disclosure . at the same time , some exceptions to its application are necessary , allowing the reporting person to choose the most appropriate channel depending on the individual circumstances of the case . moreover , it is necessary to protect public disclosures taking into account democratic principles such as transparency and accountability , and fundamental rights such as freedom of expression and media freedom , whilst balancing the interest of employers to manage their organisations and to protect their interests with the interest of the public to be protected from harm , in line with the criteria developed in the case - law of the european court of human rights57 . __________________ 57 one of the criteria for determining whether retaliation against whistleblowers making public disclosures interferes with freedom of expression in a way which is not necessary in a democratic society , is whether the persons who made the disclosure had at their disposal alternative channels for making the disclosure ; ### the use of a tiered use of internal reporting channels , as a general rule , is effective in ensuring that the information gets to the persons who can contribute to the early and effective resolution of risks to the public interest . at the same time , it is necessary to ensure a high degree of flexibility that allows the reporting person to choose the most appropriate channel depending on the individual circumstances of the case . moreover , it is necessary to protect public disclosures taking into account democratic principles such as transparency and accountability , and fundamental rights such as freedom of expression , media freedom and the right to information , whilst balancing the interest of employers to manage their organisations and to protect their interests with the interest of the public to be protected from harm , in line with the criteria developed in the case - law of the european court of human rights57 . __________________ 57 one of the criteria for determining whether retaliation against whistleblowers making public disclosures interferes with freedom of expression in a way which is not necessary in a democratic society , is whether the persons who made the disclosure had at their disposal alternative channels for making the disclosure ;


### persons making a public disclosure directly should also qualify for protection in cases where a breach remains unaddressed despite having been reported internally and / or externally following a tiered use of available channels ; or in cases where reporting persons have valid reasons to believe that there is collusion between the perpetrator of the breach and the competent authority is reasonably suspected , that evidence may be concealed or destroyed , or that the effectiveness of investigative actions by competent authorities might be jeopardised ; or in cases of imminent and manifest danger for the public interest , or where there is a risk of irreversible damage , including , inter alia , harm to physical integrity . ### persons making a direct public disclosure , when they deem this necessary , should also qualify for protection


### reporting persons should be protected against any form of retaliation , whether direct or indirect , taken by their employer or customer / recipient of services and by persons working for or acting on behalf of the latter , including co - workers and managers in the same organisation or in other organisations with which the reporting person is in contact in the context of his / her work - related activities , where retaliation is recommended or tolerated by the concerned person . protection should be provided against retaliatory measures taken vis - à - vis the reporting person him / herself but also those that may be taken vis - à - vis the legal entity he / she represents , such as denial of provision of services , blacklisting or business boycotting . indirect retaliation also includes actions taken against relatives of the reporting person who are also in a work - related connection with the latter’s employer or customer / recipient of services and workers’ representatives who have provided support to the reporting person . ### reporting persons should be protected against any form of retaliation , whether direct or indirect , taken by their employer or customer / recipient of services and by persons working for or acting on behalf of the latter , including co - workers and managers in the same organisation or in other organisations with which the reporting person is in contact in the context of his / her work - related activities , where retaliation is recommended or tolerated by the concerned person . protection should be provided against retaliatory measures taken vis - à - vis the reporting person him / herself but also those that may be taken vis - à - vis the legal entity he / she represents , such as denial of provision of services , blacklisting or business boycotting . indirect retaliation also includes actions taken against facilitators or relatives of the reporting person who are also in a work - related connection with the latter’s employer or customer / recipient of services and workers’ representatives who have provided support to the reporting person .


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


### it should not be possible to waive the rights and obligations established by this directive by contractual means . individuals’ legal or contractual obligations , such as loyalty clauses in contracts or confidentiality / non - disclosure agreements , cannot be relied on to preclude workers from reporting , to deny protection or to penalise them for having done so . at the same time , this directive should not affect the protection of legal and other professional privilege as provided for under national law . ### it should not be possible to waive the rights and obligations established by this directive by contractual means . individuals’ legal or contractual obligations , such as loyalty clauses in contracts or confidentiality / non - disclosure agreements , cannot be relied on to preclude workers from reporting , to deny protection or to penalise them for having done so . in order to ensure effective protection , the reporting person should not incur liability for reporting under any legislative , regulatory or administrative provision , including of a criminal nature . at the same time , this directive should not affect the protection of legal and other professional privilege as provided for under national law .


### retaliatory measures are likely to be presented as being justified on grounds other than the reporting and it can be very difficult for reporting persons to prove the link between the two , whilst the perpetrators of retaliation may have greater power and resources to document the action taken and the reasoning . therefore , once the reporting person demonstrates prima facie that he / she made a report or disclosure in line with this directive and suffered a detriment , the burden of proof should shift to the person who took the detrimental action , who should then demonstrate that their the action taken was not linked in any way to the reporting or the disclosure . ### retaliatory measures are likely to be presented as being justified on grounds other than the reporting and it can be very difficult for reporting persons to prove the link between the two , whilst the perpetrators of retaliation may have greater power and resources to document the action taken and the reasoning . therefore , once the reporting person demonstrates prima facie that he / she made a report or disclosure in line with this directive and suffered a detriment , the presumption shall be that the detriment was suffered as a result of retaliatory measures . the burden of proof should shift to the person who took the detrimental action , who should then demonstrate that their the action taken was not linked in any way to the reporting or the disclosure .


### beyond an explicit prohibition of retaliation provided in law , it is crucial that reporting persons who do suffer retaliation have access to legal remedies . the appropriate remedy in each case will be determined by the kind of retaliation suffered . it may take the form of actions for reinstatement or for restauration of a cancelled permit , licence or contract ; compensation for actual and future financial losses ; compensation for other economic damage such as legal expenses and costs of medical treatment , and for intangible damage . ### beyond an explicit prohibition of retaliation provided in law , it is crucial that reporting persons who do suffer retaliation have access to legal remedies and compensation . the appropriate remedy in each case will be determined by the kind of retaliation suffered , and damage suffered must be compensated in full . it may take the form of actions for reinstatement or for restauration of a cancelled permit , licence or contract ; compensation for actual and future financial losses ; compensation for other economic damage such as legal expenses and costs of medical treatment , and for intangible damage .


### beyond an explicit prohibition of retaliation provided in law , it is crucial that reporting persons who do suffer retaliation have access to legal remedies . the appropriate remedy in each case will be determined by the kind of retaliation suffered . it may take the form of actions for reinstatement or for restauration of a cancelled permit , licence or contract ; compensation for actual and future financial losses ; compensation for other economic damage such as legal expenses and costs of medical treatment , and for intangible damage . ### beyond an explicit prohibition of retaliation provided in law , it is crucial that reporting persons who do suffer retaliation have access to legal remedies . the appropriate remedy in each case will be determined by the kind of retaliation suffered . it may take the form of actions for reinstatement or for restauration of a cancelled permit , licence or contract ; compensation for actual and future financial losses ; compensation for other economic damage such as legal expenses and costs of medical and psychological treatment , and for intangible damage .


### the rights of the concerned person should be protected in order to avoid reputational damages or other negative consequences . furthermore , the rights of defence and access to remedies of the concerned person should be fully respected at every stage of the procedure following the report , in accordance with articles 47 and 48 of the charter of fundamental rights of the european union . member states should ensure the right of defence of the concerned person , including the right to access to the file , the right to be heard and the right to seek effective remedy against a decision concerning the concerned person under the applicable procedures set out in national law in the context of investigations or subsequent judicial proceedings . ### the rights of the concerned person should be protected in order to avoid reputational damages or other negative consequences . furthermore , the rights of defence and access to remedies of the concerned person should be fully respected at every stage of the procedure following the report , in accordance with articles 47 and 48 of the charter of fundamental rights of the european union . member states should ensure the right of defence of the concerned person , including the right to access to the file , the right to be heard and the right to seek effective remedy against a decision concerning the concerned person under the applicable procedures set out in national law in the context of investigations or subsequent judicial proceedings , and to this end suitable measures should be employed to make individuals and civil society more aware of this .


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


### financial services , the prevention of money laundering and terrorist financing ; ### financial services , the prevention of and the fight against money laundering and terrorist financing ;


### barticle 1 – financial services , prevention of money laundering and terrorist financing ; ### barticle 1 – financial services , prevention of and fight against money - laundering and terrorist financing :


### ‘ work - related context’ means current or past work activities in the public or private sector through which , irrespective of their nature , persons may acquire information on breaches and within which these persons may suffer retaliation if they report them . ### ‘ work - related context’ means current or past work activities regardless of the employment status or business relationship in the public or private sector through which , irrespective of their nature , persons may acquire information on breaches within which these persons may suffer retaliation if they report them ;


### member states shall ensure that legal entities in the private and in the public sector establish internal channels and procedures for reporting and following up on reports , following consultations with social partners , if appropriate . ### member states shall ensure that employer , and other legal entities in the private and public sector , to the extent the activities requires it , either makes sure that there are routines for such internal reporting referred to in this directive on the protection of workers such as reporting on breaches or take other measures that facilitate such reporting .


### a reasonable timeframe , not exceeding three months following the report , to provide feedback to the reporting person about the follow - up to the report ; ### a reasonable timeframe , not exceeding three months following the report , to provide substantive feedback to the reporting person about the follow - up to the report ;


### the procedures for reporting and following - up of reports referred to in article 4 shall include the following : ### the procedures for reporting and following - up of reports referred to in article 4&#160 ; may include the following :