### ' 1 . the certification body shall be a public or private audit body designated by the member state . where it is a private audit body , and the applicable union or national law so requires , it shall be selected by the member state by means of a public tendering procedure . it shall provide an opinion , drawn up in accordance with internationally accepted audit standards , on the completeness , accuracy and veracity of the annual accounts of the paying agency , on the proper functioning of its internal control system and on the legality and regularity of the expenditure for which reimbursement has been requested from the commission . that opinion shall also state whether the examination puts in doubt the assertions made in the management declaration . ' ### - 1 a . in article 9 , the first subparagraph is replaced by the following : ' 1 . the certification body shall be a public or private audit body designated by the member state . where it is a private audit body , and the applicable union or national law so requires , it shall be selected by the member state by means of a public tendering procedure . it shall provide an opinion , drawn up in accordance with internationally accepted audit standards , on the completeness , accuracy and veracity of the annual accounts of the paying agency , on the proper functioning of its internal control system and on the legality and regularity of the expenditure for which reimbursement has been requested from the commission . that opinion shall also state whether the examination puts in doubt the assertions made in the management declaration . the certification body shall carry out its inspections in accordance with union law . '


### if recovery has not taken place within four years from the date of the recovery request , or within eight years where recovery is taken in the national courts , the financial consequences of the non - recovery shall be borne by the member state concerned , without prejudice to the requirement that the member state concerned must pursue recovery procedures in compliance with article 58 . ### if recovery has not taken place within four years from the date of the recovery request , or within eight years where recovery is taken in the national courts , 50 % of the financial consequences of the non - recovery shall be borne by the member state concerned and 50 % by the union ' s budget , without prejudice to the requirement that the member state concerned must pursue recovery procedures in compliance with article 58 .


### ' ' arable land ' means land cultivated for crop production or areas available for crop production but lying fallow , including areas set aside in accordance with articles 22 , 23 and 24 of regulation no 1257 / 1999 , with article 39 of regulation no 1698 / 2005 and with article 28 of regulation no 1305 / 2013 , irrespective of whether or not that land is under greenhouses or under fixed or mobile cover . ' ### - 1 . in article 4 , point is replaced by the following : ' ' arable land ' means land cultivated for crop production or areas available for crop production but lying fallow including all areas lying fallow and covered by grasses or other herbaceous forage that were agricultural areas but not permanent grassland at the time of being laid fallow and including areas set aside in accordance with articles 22 , 23 and 24 of regulation no 1257 / 1999 , with article 39 of regulation no 1698 / 2005 and with article 28 of regulation no 1305 / 2013 , irrespective of whether or not that land is under greenhouses or under fixed or mobile cover . '


### “h ) “permanent grassland and permanent pasture” means land used to grow grasses or other herbaceous forage naturally or through cultivation and that has not been included in the crop rotation of the holding for five years or more ; it may include other species such as shrubs and / or trees which can be grazed provided that the grasses and other herbaceous forage remain predominant as well as , where member states so decide , land which can be grazed and which forms part of established local practices where grasses and other herbaceous forage are traditionally not predominant in grazing areas ; ” ### - 1 . in article 4 , paragraph 1 , point is replaced by the following : “h ) “permanent grassland and permanent pasture” means land used to grow grasses or other herbaceous forage naturally or through cultivation and that has not been included in the crop rotation of the holding for five years or more ; it may include other species such as shrubs and / or trees which can be grazed and other non - fodder sources of feed for livestock , provided that grasses and other herbaceous forage remain predominant as well as , where member states so decide , land which can be grazed and on which grasses and other herbaceous forage are not predominant or are absent in grazing areas ; ”


### “10 . instead of applying paragraphs 6 to 9 , member states may allocate an annual lump sum amount per farmer calculated by multiplying a fixed number of hectares by a figure corresponding to 25 % of the national average payment per hectare , as established in accordance with paragraph 8 . ” ### in article 50 , the first paragraph is replaced by the following : “10 . instead of applying paragraphs 6 to 9 , member states may allocate an annual lump sum amount per farmer calculated by multiplying a fixed number of hectares by a figure corresponding to a value of no more than 50 % of the national average payment per hectare , as established in accordance with paragraph 8 . ”


### instead of applying paragraphs 6 to 9 , member states may allocate an annual lump sum amount per farmer calculated by multiplying a fixed number of hectares by a figure corresponding to 25 % of the national average payment per hectare , as established in accordance with paragraph 8 . ### in article 50 , the first subparagraph is replaced by the following : instead of applying paragraphs 6 to 9 , member states may allocate an annual lump sum amount per farmer calculated by multiplying a fixed number of hectares by a figure corresponding to 50% of the national average payment per hectare , as established in accordance with paragraph 8 .


### “11 . in order to guarantee the protection of the rights of beneficiaries and to avoid discrimination among them , the commission shall be empowered to adopt delegated acts in accordance with article 70 concerning the conditions under which a legal person may be considered to be eligible to receive the payment for young farmers . ” ### in article 50 , paragraph 11 is replaced by the following : “11 . notwithstanding the previous paragraph , member states shall ensure that young farmers who join an agricultural cooperative with a legal personality do not lose their payment entitlements . they shall therefore undertake to identify the proportional share corresponding to the young farmer in the cooperative in order to apportion payment entitlements due to the young farmer , in accordance with this article . ”


### “the amount referred to in points or of the first subparagraph shall not be lower than eur 500 and shall not be higher than eur 1 250 . ” ### 6 b . in article 63 - subparagraph 2 is replaced by the following : “the amount referred to in points or of the first subparagraph shall not be lower than eur 500 and shall not be higher than eur 2 000 . ”


### “ keep at least a number of eligible hectares corresponding to the number of owned or leased - in payment entitlements held , or to the number of eligible hectares declared in 2015 in accordance with article 36 ; ” ### 6 a . in article 64 , point a is replaced by the following : “ keep at least a number of eligible hectares corresponding to the number of owned or leased - in payment entitlements held , or to the number of eligible hectares declared in 2015 in accordance with article 36 with a measurement tolerance of 0 , 2 ha . ”


### “grasses or other herbaceous forage” means all herbaceous plants traditionally found in natural pastures or normally included in mixtures of seeds for pastures or meadows in the member state , whether or not used for grazing animals ; ” ### - 1a . in article 4 , paragraph 1 , point is replaced by the following : “grasses or other herbaceous or woody forage” means all herbaceous or woody plants traditionally found in natural pastures or normally included in mixtures of seeds for pastures or meadows in the member state , whether or not used for grazing animals ; ”


### ' ' grasses or other herbaceous forage ' means all herbaceous plants traditionally found in natural pastures or normally included in mixtures of seeds for pastures or meadows in the member state , whether or not used for grazing animals ; ' ### - 1a . in article 4 , point is replaced by the following : ' ' grasses or other herbaceous forage ' means all herbaceous plants traditionally found in natural pastures or normally included in mixtures of seeds for pastures or meadows in the member state , whether or not used for grazing animals , including leguminous crops which are seeded pure ; '


### ' the first subparagraph shall apply only to the units of a holding that are used for organic production in accordance with article 11 of regulation no 834 / 2007 . ' ### 3 a . in article 43 , the second subparagraph is replaced by the following : ' the first subparagraph shall apply only to the units of a holding that are used for organic production in accordance with article 11 of regulation no 834 / 2007 or for those which apply agri - environmental schemes in accordance with regulation no 1305 / 2013 . '


### ' 2 . without prejudice to the number of crops required pursuant to paragraph 1 , the maximum thresholds set out therein shall not apply to holdings where grasses or other herbaceous forage or land lying fallow cover more than 75 % of the arable land . in such cases , the main crop on the remaining arable area shall not cover more than 75 % of that remaining arable land , except where this remaining area is covered by grasses or other herbaceous forage or land lying fallow . ' ### 3 c . in the article 44 , paragraph 2 is replaced by the following : ' 2 . without prejudice to the number of crops required pursuant to paragraph 1 , the maximum thresholds set out therein shall not apply to holdings where grasses or other herbaceous forage or land lying fallow or cultivated with crops under water for a significant part of the year or for a significant part of the crop cycle cover more than 75 % of the arable land . in such cases , the main crop on the remaining arable area shall not cover more than 75 % of that remaining arable land , except where this remaining area is covered by grasses or other herbaceous forage or land lying fallow . '


### ' where more than 75 % of the arable land is used for the production of grasses or other herbaceous forage , is land lying fallow , or is subject to a combination of these uses , provided that the arable area not covered by these uses does not exceed 30 hectares ; ' ### 3 d . in article 44 , point is replaced by the following : ' where more than 75 % of the arable land is used for the production of grasses or other herbaceous forage , is land lying fallow , or is subject to a combination of these uses ; '


### ' where more than 75 % of the arable land is used for the production of grasses or other herbaceous forage , is land lying fallow , is used for cultivation of leguminous crops , or is subject to a combination of those uses , provided that the arable area not covered by those uses does not exceed 30 hectares ; ' ### 3 k . in article 46 , point is replaced by the following : ' where more than 75 % of the arable land is used for the production of grasses or other herbaceous forage , is land lying fallow , is used for cultivation of leguminous crops , or is subject to a combination of those uses ; '


### ' where more than 75 % of the eligible agricultural area is permanent grassland , is used for the production of grasses or other herbaceous forage or for the cultivation of crops under water for a significant part of the year or for a significant part of the crop cycle , or is subject to a combination of these uses , provided that the arable area not covered by these uses does not exceed 30 hectares ; ' ### 3 e . in article 44 , point is replaced by the following : ' where more than 75 % of the eligible agricultural area is permanent grassland , is used for the production of grasses or other herbaceous forage or for the cultivation of crops under water for a significant part of the year or for a significant part of the crop cycle , or is subject to a combination of these uses ; '


### ' where more than 75 % of the eligible agricultural area is permanent grassland , is used for the production of grasses or other herbaceous forage or for the cultivation of crops under water either for a significant part of the year or for a significant part of the crop cycle , or is subject to a combination of those uses , provided that the arable area not covered by these uses does not exceed 30 hectares . ' ### 3 l . in article 46 , point is replaced by the following : ' where more than 75 % of the eligible agricultural area is permanent grassland , is used for the production of grasses or other herbaceous forage or for the cultivation of crops under water either for a significant part of the year or for a significant part of the crop cycle , or is subject to a combination of those uses . '


### ' 1 . where the arable land of a holding covers more than 15 hectares , the farmer shall ensure that , from 1 january 2015 , an area corresponding to at least 5 % of the arable land of the holding that the farmer declared in accordance with point of the first subparagraph of article 72 of regulation no 1306 / 2013 and , if they are considered to be ecological focus area by the member state in accordance with paragraph 2 of this article , including the areas mentioned in points , , and of that paragraph is ecological focus area . ' ### 3 g . in article 46 , the first subparagraph is replaced by the following : ' 1 . where the arable land of a holding covers more than 15 hectares , the farmer shall ensure that , as from that hectare onwards from 1 january 2015 , an area corresponding to at least 5 % of the arable land of the holding that the farmer declared in accordance with point of the first subparagraph of article 72 of regulation no 1306 / 2013 and , if they are considered to be ecological focus area by the member state in accordance with paragraph 2 of this article , including the areas mentioned in points , , and of that paragraph is ecological focus area . '


### crisis prevention and management , including providing coaching to other producer organisations , associations of producer organisations , producer groups or individual producers ; ### crisis prevention and management , including providing coaching to other producer organisations , associations of producer organisations , producer groups or individual producers , as well as actions and activities aimed at diversifying and consolidating export markets in third countries ;


### crisis prevention and management , including providing coaching to other producer organisations , associations of producer organisations , producer groups or individual producers ; ### crisis prevention and management , including providing coaching to other producer organisations , associations of producer organisations , producer groups or individual producers , actions and activities aimed to diversification and consolidation of export markets in third - countries


### actions related to coaching of other producer organisations , producer groups or individual producers from member states referred to in article 35 . ### or related to actions and activities aimed to diversification and consolidation of export markets in third countries referred to in article 33 , or related to actions and activities aimed to diversification and consolidation of export markets in third countries referred to in article 33 point f .


### “2 . the contract and / or the offer for a contract referred to in paragraph 1 shall : ” ### 3 c . in article 148 , the introductory part is replaced by the following : “2 . the contract and / or the offer for a contract referred to in paragraphs 1 and 1a shall : ”


### ' 4 . any contract or offer for a contract referred to in paragraph 1 shall : ' ### 3 u . in article 168 , the introductory part is replaced by the following : ' 4 . any contract or offer for a contract referred to in paragraphs 1 and 1a shall : '


### “3 . by way of derogation from paragraph 1 , a contract and / or an offer for a contract shall not be required where raw milk is delivered by a farmer to a co - operative of which the farmer is a member if the statutes of that cooperative or the rules and decisions provided for in or derived from these statutes contain provisions having similar effects to the provisions set out in points , and of paragraph 2 . ” ### 3 d . in article 148 , paragraph 3 is replaced by the following : “3 . by way of derogation from paragraphs 1 and 1a , a contract and / or an offer for a contract shall not be required where raw milk is delivered by a farmer to a co - operative of which the farmer is a member if the statutes of that cooperative or the rules and decisions provided for in or derived from these statutes contain provisions having similar effects to the provisions set out in points , and of paragraph 2 . ”


### ' 1 . in order to be recognised by a member state , the producer organisation applying for such recognition shall be a legal entity or clearly defined part of a legal entity which : ' ### 3 l . in article 154 , the introductory part is replaced by the following : ' 1 . member states shall recognise as producer organisations all legal entity or clearly defined parts of legal entities applying for such recognition and which : '


### “associations of producer organisations” ### 3 l . in article 156 , the heading is replaced by the following : “associations of producer organisations and associations of bargaining organisations”


### “ 2 . by way of derogation from paragraph 1 , member states may , on request , recognise an association of recognised producer organisations in the milk and milk products sector if the member state concerned considers that the association is capable of carrying out effectively any of the activities of a recognised producer organisation , and that it fulfils the conditions laid down in article 161 . ” ### 3 m . in article 156 , paragraph 2 is replaced by the following : “ 2 . member states may , on request , recognise an association of recognised bargaining organisations if the member state concerned considers that the association is capable of carrying out effectively any of the activities of a recognised bargaining organisation , and that it fulfils the conditions laid down in article 154a”


### ' obligatory recognition ' ### 3 p . in article 159 , the title is replaced by the following : ' mandatory recognition '


### ' by way of derogation from articles 152 to 158 , member states shall , on request , recognise : ' ### 3 q . in article 159 , the introductory part is replaced by the following : ' by way of derogation from articles 152a to 158 , member states shall recognise , upon request : '


### ' producer organisations in : the fruit and vegetables sector in respect of one or more products of that sector and / or such products solely intended for processing , the olive oil and table olives sector , the silkworm sector , the hops sector ; ' ### 3 r . in article 159 , point is replaced by the following : ' bargaining organisations in the milk and milk products sector ; '


### ' 5 . by way of derogation from paragraph 1 , a contract or an offer for a contract shall not be required where the products concerned are delivered by a producer to a purchaser which is a cooperative of which the producer is a member if the statutes of that cooperative or the rules and decisions provided for in , or derived from , these statutes contain provisions having similar effects to the provisions set out in points , and of paragraph 4 . ' ### 3 v . in article 168 , paragraph 5 is replaced by the following : ' 5 . by way of derogation from paragraphs 1 and 1a , a contract or an offer for a contract shall not be required where the products concerned are delivered by a producer to a purchaser which is a cooperative of which the producer is a member if the statutes of that cooperative or the rules and decisions provided for in , or derived from , these statutes contain provisions having similar effects to the provisions set out in points , and of paragraph 4 . '


### ' such measures may to the extent and for the time necessary to address the market disturbance or threat thereof extend or modify the scope , duration or other aspects of other measures provided for under this regulation , or provide for export refunds , or suspend import duties in whole or in part including for certain quantities or periods as necessary . ' ### 4 c . in article 219 , the fourth subparagraph is replaced by the following : ' such measures may to the extent and for the time necessary to address the market disturbance or threat thereof extend or modify the scope , duration or other aspects of other measures provided for under this regulation , or provide for export refunds , suspend import duties in whole or in part including for certain quantities or periods as necessary or propose any appropriate supply management measures . '


### “1 . during periods of severe imbalance in markets , the commission may adopt implementing acts to the effect that article 101 tfeu is not to apply to agreements and decisions of recognised producer organisations , their associations and recognised interbranch organisations in any of the sectors referred to in article 1 of this regulation , provided that such agreements and decisions do not undermine the proper functioning of the internal market , strictly aim to stabilise the sector concerned and fall under one or more of the following categories : ” ### 4 e . in article 222 , paragraph 1 is replaced by the following : “1 . during periods of severe imbalance in markets , the commission may adopt implementing acts to the effect that article 101 tfeu is not to apply to agreements and decisions of farmers , farmers’ associations , or associations of such associations or recognised producer organisations , recognised bargaining organisations , their associations and recognised interbranch organisations in any of the sectors referred to in article 1 of this regulation , provided that such agreements and decisions do not undermine the proper functioning of the internal market , strictly aim to stabilise the sector concerned and fall under one or more of the following categories : ”


### “— the upper limit for the total alcoholic strength may exceed 15 % volume for wines with a protected designation of origin which have been produced without enrichment ; ” ### in part ii , paragraph i , point c of annex vii , the second indent is replaced by the following : “— the upper limit for the total alcoholic strength may exceed 15 % volume for wines with a protected designation of origin which have been produced without enrichment , with the exception of the partial concentration procedures listed in annex viii , part i , section b , paragraph 1 ; ”


### ' 2 . the increase in natural alcoholic strength by volume shall be achieved by means of the oenological practices referred to in section b and shall not exceed the following limits : 3 % volume in wine - growing zone a ; 2 % volume in wine - growing zone b ; 1 , 5 % volume in wine - growing zones c . ' ### 4 h . in the point a of part i of the annex viii , paragraph 2 is replaced by the following : ' 2 . the increase in natural alcoholic strength by volume shall be achieved by means of the oenological practices referred to in section b and shall not exceed the following limits : 3 , 5 % volume in wine - growing zone a ; 2 , 5 % volume in wine - growing zone b ; 2 % volume in wine - growing zones c . '


### following consultation with the operator , member states may exclude from the community scheme installations which have reported to the competent authority emissions of less than 25 000 tonnes of carbon dioxide equivalent and , where they carry out combustion activities , have a rated thermal input below 35 mw , excluding emissions from biomass , in each of the three years preceding the notification under point , and which are subject to measures that will achieve an equivalent contribution to emission reductions , if the member state concerned complies with the following conditions : it notifies the commission of each such installation , specifying the equivalent measures applying to that installation that will achieve an equivalent contribution to emission reductions that are in place , before the list of installations pursuant to article 11 has to be submitted and at the latest when this list is submitted to the commission ; it confirms that monitoring arrangements are in place to assess whether any installation emits 25 000 tonnes or more of carbon dioxide equivalent , excluding emissions from biomass , in any one calendar year . member states may allow simplified monitoring , reporting and verification measures for installations with average annual verified emissions between 2008 and 2010 which are below 5 000 tonnes a year , in accordance with article 14 ; it confirms that if any installation emits 25 000 tonnes or more of carbon dioxide equivalent , excluding emissions from biomass , in any one calendar year or the measures applying to that installation that will achieve an equivalent contribution to emission reductions are no longer in place , the installation will be reintroduced into the community scheme ; it publishes the information referred to in points , and for public comment . hospitals may also be excluded if they undertake equivalent measures . ### in article 27 paragraph 1is replaced by the following : ' 1 . following consultation with the operator , member states may exclude from the community scheme installations which have reported to the competent authority emissions of less than 25 000 tonnes of carbon dioxide equivalent and , where they carry out combustion activities , have a rated thermal input below 35 mw , in each of the three years preceding the notification under point , and which are subject to measures that will achieve an equivalent contribution to emission reductions , if the member state concerned complies with the following conditions : it notifies the commission of each such installation , specifying the equivalent measures applying to that installation that will achieve an equivalent contribution to emission reductions that are in place , before the list of installations pursuant to article 11 has to be submitted and at the latest when this list is submitted to the commission ; it confirms that monitoring arrangements are in place to assess whether any installation emits 25 000 tonnes or more of carbon dioxide equivalent , in any one calendar year . member states may allow simplified monitoring , reporting and verification measures for installations with average annual verified emissions between 2008 and 2010 which are below 5 000 tonnes a year , in accordance with article 14 ; it confirms that if any installation emits 25 000 tonnes or more of carbon dioxide equivalent , in any one calendar year or the measures applying to that installation that will achieve an equivalent contribution to emission reductions are no longer in place , the installation will be reintroduced into the community scheme ; it publishes the information referred to in points , and for public comment . hospitals may also be excluded if they undertake equivalent measures . '


### installations or parts of installations used for research , development and testing of new products and processes and installations exclusively using biomass are not covered by this directive . ### paragraph 1 of annex i is replaced by the following : ' installations or parts of installations used for research , development and testing of new products and processes are not covered by this directive . '


### when the total rated thermal input of an installation is calculated in order to decide upon its inclusion in the community scheme , the rated thermal inputs of all technical units which are part of it , in which fuels are combusted within the installation , are added together . these units could include all types of boilers , burners , turbines , heaters , furnaces , incinerators , calciners , kilns , ovens , dryers , engines , fuel cells , chemical looping combustion units , flares , and thermal or catalytic post - combustion units . units with a rated thermal input under 3 mw and units which use exclusively biomass shall not be taken into account for the purposes of this calculation . ' units using exclusively biomass ' includes units which use fossil fuels only during start - up or shut - down of the unit . ### paragraph 3 of annex i is replaced by the following : ' when the total rated thermal input of an installation is calculated in order to decide upon its inclusion in the community scheme , the rated thermal inputs of all technical units which are part of it , in which fuels are combusted within the installation , are added together . these units could include all types of boilers , burners , turbines , heaters , furnaces , incinerators , calciners , kilns , ovens , dryers , engines , fuel cells , chemical looping combustion units , flares , and thermal or catalytic post - combustion units . units with a rated thermal input under 3 mw shall not be taken into account for the purposes of this calculation . '


### in annex iv , part a , to directive 2003 / 87 / ec , the paragraph under the fourth heading entitled ' monitoring of emissions of emissions of other greenhouse gases ' replaced by the following : ' standardised or accepted methods shall be used , developed by the commission in collaboration with all relevant stakeholders and adopted pursuant to article 14 . ' . ### part a of annex iv to directive 2003 / 87 / ec is amended as follows : the fourth paragraph under the second subheading entitled ' calculation ' shall be replaced by the following : ' accepted emission factors shall be used . activity - specific emission factors are acceptable for all fuels . default factors are acceptable for all fuels except non - commercial ones . seam - specific defaults for coal , and eu - specific or producer country - specific defaults for natural gas shall be further elaborated . ipcc default values are acceptable for refinery products . the emission factor for biomass waste and residues shall be zero . ' ; the paragraph under the fourth heading entitled ' monitoring of emissions of emissions of other greenhouse gases ' shall be replaced by the following : ' standardised or accepted methods shall be used , developed by the commission in collaboration with all relevant stakeholders and adopted pursuant to article 14 . ' .


### 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 .


### in certain policy areas , breaches of union law may cause serious harm to the public interest , in the sense of creating significant risks for the welfare of society . where weaknesses of enforcement have been identified in those areas , and whistleblowers are in a privileged position to disclose breaches , it is necessary to enhance enforcement by ensuring effective protection of whistleblowers from retaliation and introducing effective reporting channels . ### in certain policy areas , breaches of union law may cause harm to the public interest , in the sense of creating significant risks for the welfare of society . where weaknesses of enforcement have been identified in those areas , and whistleblowers are in a privileged position to disclose breaches , it is necessary to enhance enforcement by ensuring effective protection of whistleblowers from retaliation and introducing safe and effective reporting channels .


### 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 of fundamental rights of the european union and in article 10 of the european convention on human rights , encompasses the right to receive and impart information as well as 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 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 .


### 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 regulatory or supervisory bodies in the areas concerned , law enforcement agencies , anti - corruption bodies and ombudsmen . the authorities designated as competent shall 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 .


### the most appropriate persons or departments within a private legal entity to be designated as competent to receive and follow up on reports depend on the structure of the entity , but , in any case , their function should ensure absence of conflict of interest and independence . in smaller entities , this function could be a dual function held by a company officer well placed to report directly to the organisational head , such as a chief compliance or human resources officer , a legal or privacy officer , a chief financial officer , a chief audit executive or a member of the board . ### the most appropriate persons or departments within a private legal entity to be designated as competent to receive and follow up on reports depend on the structure of the entity , but , in any case , they shall be designated in close collaboration with the employees or employee representatives and their function should ensure absence of conflict of interest and independence . in smaller entities , this function could be a dual function held by a company officer well placed to report directly to the organisational head , such as a chief compliance or human resources officer , a legal or privacy officer , a chief financial officer , a chief audit executive or a member of the board .


### 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 .


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


### 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 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 .


### the designation of a person or department competent for following up on the reports ; ### designation , in close collaboration with employees or employee representatives , of a person or department competent for following up on the reports ;


### member states shall ensure that competent authorities have staff members dedicated to handling reports . dedicated staff members shall receive specific training for the purposes of handling reports . ### member states shall ensure that competent authorities have staff members dedicated to handling reports . dedicated staff members shall receive specific and regular training for the purposes of handling reports .


### providing any interested person with information on the procedures for reporting ; ### providing any interested person with information on the procedures for reporting and on the protection to which he / she is entitled ;


### failure to renew or early termination of the temporary employment contract ; ### failure to renew or early termination of the temporary employment or voluntary work contract ;


### providers of exchange services between virtual currencies and fiat currencies as well as custodian wallet providers for virtual currencies are under no obligation to identify suspicious activity . terrorist groups are thus able to transfer money into the union’s financial system or within virtual currency networks by concealing transfers or by benefiting from a certain degree of anonymity on those platforms . it is therefore essential to extend the scope of directive 2015 / 849 so as to include virtual currency exchange platforms and custodian wallet providers . competent authorities should be able to monitor the use of virtual currencies . this would provide a balanced and proportional approach , safeguarding technical advances and the high degree of transparency attained in the field of alternative finance and social entrepreneurship . ### providers of exchange services between virtual currencies and fiat currencies as well as custodian wallet providers for virtual currencies are under no obligation to identify suspicious activity . terrorist groups are thus able to transfer money into the union’s financial system or within virtual currency networks by concealing transfers or by benefiting from a certain degree of anonymity on those platforms . it is therefore essential to extend the scope of directive 2015 / 849 so as to include virtual currency exchange platforms and custodian wallet providers . competent authorities should be able to monitor the use of virtual currencies in order to identify suspicious activities . this would provide a balanced and proportional approach , safeguarding technical advances and the high degree of transparency attained in the field of alternative finance and social entrepreneurship .


### fius play an important role in identifying the financial operations of terrorist networks , especially across borders , and in detecting their financial backers . due to a lack of prescriptive international standards , fius maintain significant differences as regards their functions , competences and powers . those differences should however not affect an fiu’s activity , particularly its capacity to develop preventive analyses in support of all the authorities in charge of intelligence , investigative and judicial activities , and international cooperation . fius should have access to information and be able to exchange it without impediments , including through appropriate cooperation with law enforcement authorities . in all cases of suspected criminality and , in particular , in cases involving terrorism financing , information should flow directly and quickly without undue delays . it is therefore essential to further enhance fius’ effectiveness and efficiency , by clarifying the powers of and cooperation between fius . ### financial intelligence units , as a decentralised and sophisticated network , help eu member states to better cooperate with each other . they play an important role in identifying the financial operations of terrorist networks , especially across borders , and in detecting their financial backers . due to a lack of prescriptive international standards , fius maintain significant differences as regards their functions , competences and powers . those differences should however not affect an fiu’s activity , particularly its capacity to develop preventive analyses in support of all the authorities in charge of intelligence , investigative and judicial activities , and international cooperation . fius should have access to information and be able to exchange it without impediments , including through appropriate cooperation with law enforcement authorities . in all cases of suspected criminality and , in particular , in cases involving terrorism financing , information should flow directly and quickly without undue delays . it is therefore essential to further enhance fius’ effectiveness and efficiency , by clarifying the powers of and cooperation between fius .


### in order to respect privacy and protect personal data , such registries should store the minimum data necessary to the performance of aml investigations . the concerned data subjects should be informed that their data are recorded and accessible by fius and should be given a contact point for exercising their rights of access and rectification . when transposing these provisions , member states should set out maximum retention periods for the registration of personal data in registries and provide for their destruction once the information is no longer needed for the stated purpose . access to the registries and databases should be limited on a need to know basis . ### in order to respect privacy and protect personal data , such registries should store the minimum data necessary to the performance of aml investigations . the concerned data subjects should be informed that their data are recorded and accessible by fius and should be given a contact point for exercising their rights of access and rectification . when transposing these provisions , member states should set out maximum retention periods for the registration of personal data in registries and provide for their destruction once the information is no longer needed for the stated purpose . access to the registries and databases should be limited on a need to know basis following a risk assessment .


### the beneficial ownership threshold set out in article 3 of directive 2015 / 849 does not distinguish between genuine commercial corporate entities and those that have no active business and are mostly used as an intermediary structure between the assets or income and the ultimate beneficial owner . for the latter , the set threshold is easily circumvented , leading to no identification of the natural persons who ultimately own or control the legal entity . in order to better clarify beneficial ownership information as regards intermediary structures that adopt a corporate form , it is necessary to establish a specific threshold from which indication of ownership is inferred . ### the beneficial ownership threshold set out in article 3 of directive 2015 / 849 does not distinguish between genuine commercial corporate entities and those that have no active business and are mostly used as an intermediary structure between the assets or income and the ultimate beneficial owner . for the latter , the set threshold is easily circumvented , leading to no identification of the natural persons who ultimately own or control the legal entity . in order to better clarify beneficial ownership information as regards intermediary structures that adopt a corporate form , it is necessary to establish a specific threshold , sufficiently low to cover most situations , from which indication of ownership is inferred .


### public access by way of compulsory disclosure of certain information on the beneficial ownership of companies provides additional guarantees to third parties wishing to do business with those companies . certain member states have taken steps or announced their intention to make information contained in registers of beneficial ownership available to the public . the fact that not all member states would make information publicly available or differences in the information made available and its accessibility may lead to different levels of protection of third parties in the union . in a well - functioning internal market , there is a need for coordination to avoid distortions . ### public access by way of compulsory disclosure of certain information on the beneficial ownership of companies provides additional guarantees to third parties wishing to do business with those companies . certain member states have taken steps or announced their intention to make information contained in registers of beneficial ownership available to the public . the fact that not all member states would make information publicly available or differences in the information made available and its accessibility may lead to different levels of protection of third parties in the union . in a well - functioning internal market , there is a need for a coordinated approach to avoid this sort of distortions .


### ' 7a . in exceptional circumstances laid down in national law , where the access referred to in paragraphs 4 and 4a would expose the beneficial owner to the risk of fraud , kidnapping , blackmail , violence or intimidation , or where the beneficial owner is a minor or otherwise incapable , member states may provide for an exemption from such access to all or part of the information on the beneficial ownership on a case - by - case basis . ### in exceptional circumstances laid down in national law , where the access referred to in paragraphs 4 and 4a would expose the beneficial owner to the risk of fraud , kidnapping , blackmail , violence or intimidation , or where the beneficial owner is a minor or otherwise incapable , member states may provide for an exemption from such access to all or part of the information on the beneficial ownership on a case - by - case basis , which must be justified in writing in the register and subject to regular review .


### a common objective of directive 2009 / 65 / ec of the european parliament and of the council32 , directive 2009 / 138 / ec of the european parliament and of the council33 , directive 2011 / 61 / eu of the european parliament and of the council34 , directive 2014 / 65 / eu of the european parliament and of the council35 , directive 2016 / 97 of the european parliament and of the council36 , directive 2016 / 2341 of the european parliament and of the council37 , regulation no 345 / 2013 of the european parliament and of the council38 and regulation no 346 / 2013 of the european parliament and of the council39 is to facilitate the taking - up and pursuit of the activities of undertakings for collective investment in transferable securities , alternative investment fund managers , insurance undertakings , investment firms , insurance intermediaries , institutions for occupational retirement provision , managers of qualifying venture capital funds , and managers of qualifying social entrepreneurship funds . those directives and regulations ensure more uniform protection of end - investors and make it easier for them to benefit from a wide range of financial products and services , and at the same time provide for rules that enable investors to make informed investment decisions . while those objectives have been largely achieved , disclosures to end - investors on the integration of sustainability risks and sustainable investment targets in investment decision - making by ucits management companies , aifms , insurance undertakings , investment firms which provide portfolio management , iorps , pension providers , euveca managers and eusef managers and disclosures to end - investors on the integration of sustainability risks in advisory processes by insurance intermediaries which provide insurance advice with regard to insurance - based investment products and investment firms which provide investment advice are insufficiently developed because such disclosures are not yet subject to harmonised requirements . _________________ 32 directive 2009 / 65 / ec of the european parliament and of the council of 13 july 2009 on the coordination of laws , regulations and administrative provisions relating to undertakings for collective investment in transferable securities . 33 directive 2009 / 138 / ec of the european parliament and of the council of 25 november 2009 on the taking - up and pursuit of the business of insurance and reinsurance . 34 directive 2011 / 61 / eu of the european parliament and of the council of 8 june 2011 on alternative investment fund managers . 35 directive 2014 / 65 / eu of the european parliament and of the council of 15 may 2014 on markets in financial instruments and amending directive 2002 / 92 / ec and directive 2011 / 61 / eu . 36 directive 2016 / 97 of the european parliament and of the council of 20 january 2016 on insurance distribution . 37 directive 2016 / 2341 of the european parliament and of the council of 14 december 2016 on the activities and supervision of institutions for occupational retirement provision . 38 regulation no 345 / 2013 of the european parliament and of the council of 17 april 2013 on european venture capital funds . 39 regulation no 346 / 2013 of the european parliament and of the council of 17 april 2013 on european social entrepreneurship funds . ### a common objective of directive 2009 / 65 / ec of the european parliament and of the council32 , directive 2009 / 138 / ec of the european parliament and of the council33 , directive 2011 / 61 / eu of the european parliament and of the council34 , directive 2014 / 65 / eu of the european parliament and of the council35 , directive 2016 / 97 of the european parliament and of the council36 , directive 2016 / 2341 of the european parliament and of the council37 , regulation no 345 / 2013 of the european parliament and of the council38 , regulation no 346 / 2013 and regulation 575 / 2013 of the european parliament and of the council39 is to facilitate the taking - up and pursuit of the activities of undertakings for collective investment in transferable securities , alternative investment fund managers , insurance undertakings , investment firms , insurance intermediaries , institutions for occupational retirement provision , managers of qualifying venture capital funds , and managers of qualifying social entrepreneurship funds . those directives and regulations ensure more uniform protection of end - investors and make it easier for them to benefit from a wide range of financial products and services , and at the same time provide for rules that enable investors to make informed investment decisions . while those objectives have been largely achieved , disclosures to end - investors on the integration of sustainability risks and sustainable investment targets in investment decision - making by ucits management companies , aifms , insurance undertakings , investment firms which provide portfolio management , iorps , pension providers , euveca managers and eusef managers and disclosures to end - investors on the integration of sustainability risks in advisory processes by insurance intermediaries which provide insurance advice with regard to insurance - based investment products and investment firms which provide investment advice are insufficiently developed because such disclosures are not yet subject to harmonised requirements . _________________ 32 directive 2009 / 65 / ec of the european parliament and of the council of 13 july 2009 on the coordination of laws , regulations and administrative provisions relating to undertakings for collective investment in transferable securities . 33 directive 2009 / 138 / ec of the european parliament and of the council of 25 november 2009 on the taking - up and pursuit of the business of insurance and reinsurance . 34 directive 2011 / 61 / eu of the european parliament and of the council of 8 june 2011 on alternative investment fund managers . 35 directive 2014 / 65 / eu of the european parliament and of the council of 15 may 2014 on markets in financial instruments and amending directive 2002 / 92 / ec and directive 2011 / 61 / eu . 36 directive 2016 / 97 of the european parliament and of the council of 20 january 2016 on insurance distribution . 37 directive 2016 / 2341 of the european parliament and of the council of 14 december 2016 on the activities and supervision of institutions for occupational retirement provision . 38 regulation no 345 / 2013 of the european parliament and of the council of 17 april 2013 on european venture capital funds . 39 regulation no 346 / 2013 of the european parliament and of the council of 17 april 2013 on european social entrepreneurship funds .


### a common objective of directive 2009 / 65 / ec of the european parliament and of the council32 , directive 2009 / 138 / ec of the european parliament and of the council33 , directive 2011 / 61 / eu of the european parliament and of the council34 , directive 2014 / 65 / eu of the european parliament and of the council35 , directive 2016 / 97 of the european parliament and of the council36 , directive 2016 / 2341 of the european parliament and of the council37 , regulation no 345 / 2013 of the european parliament and of the council38 and regulation no 346 / 2013 of the european parliament and of the council39 is to facilitate the taking - up and pursuit of the activities of undertakings for collective investment in transferable securities , alternative investment fund managers , insurance undertakings , investment firms , insurance intermediaries , institutions for occupational retirement provision , managers of qualifying venture capital funds , and managers of qualifying social entrepreneurship funds . those directives and regulations ensure more uniform protection of end - investors and make it easier for them to benefit from a wide range of financial products and services , and at the same time provide for rules that enable investors to make informed investment decisions . while those objectives have been largely achieved , disclosures to end - investors on the integration of sustainability risks and sustainable investment targets in investment decision - making by ucits management companies , aifms , insurance undertakings , investment firms which provide portfolio management , iorps , pension providers , euveca managers and eusef managers and disclosures to end - investors on the integration of sustainability risks in advisory processes by insurance intermediaries which provide insurance advice with regard to insurance - based investment products and investment firms which provide investment advice are insufficiently developed because such disclosures are not yet subject to harmonised requirements . ### a common objective of directive 2009 / 65 / ec of the european parliament and of the council32 , directive 2009 / 138 / ec of the european parliament and of the council33 , directive 2011 / 61 / eu of the european parliament and of the council34 , directive 2014 / 65 / eu of the european parliament and of the council35 , directive 2016 / 97 of the european parliament and of the council36 , directive 2016 / 2341 of the european parliament and of the council37 , regulation no 345 / 2013 of the european parliament and of the council38 and regulation no 346 / 2013 of the european parliament and of the council39 is to facilitate the taking - up and pursuit of the activities of undertakings for collective investment in transferable securities , alternative investment fund managers , insurance undertakings , investment firms , insurance intermediaries , institutions for occupational retirement provision , managers of qualifying venture capital funds , and managers of qualifying social entrepreneurship funds . those directives and regulations ensure more uniform protection of end - investors and make it easier for them to benefit from a wide range of financial products and services , and at the same time provide for rules that enable investors to make informed investment decisions . while those objectives have been largely achieved , disclosures to end - investors on the integration of sustainability risks and sustainable investment targets in investment decision - making by ucits management companies , aifms , insurance undertakings , investment firms which provide portfolio management , iorps , pension providers , credit institutions , euveca managers and eusef managers and disclosures to end - investors on the integration of sustainability risks in advisory processes by insurance intermediaries which provide insurance advice with regard to insurance - based investment products and investment firms which provide investment advice are insufficiently developed because such disclosures and the integration of sustainability risks in investment decision - making are not yet subject to harmonised requirements .


### since sustainability benchmarks serve as standard points of reference against which sustainable investments are measured , end - investors should be informed by means of pre - contractual disclosures about the appropriateness of the designated index , namely the alignment of that index with the sustainable investment target . financial market participants should also disclose the reasons for different weighting and constituents of the designated index compared to a broad market index . to further foster transparency , financial market participants should also indicate where the methodology used for the calculation of the designated index and the broad market index is to be found , so that end - investors have the necessary information on how the underlying assets of the indexes were selected and weighted , which assets were excluded and for what reason , how sustainability - related impacts of the underlying assets were measured , or which data sources were used . such disclosures should allow for effective comparison and contribute to develop a correct perception of sustainably - friendly investments . where no index has been designated as a reference benchmark financial market participants should explain how the sustainable investment target is reached . ### since sustainability benchmarks serve as standard points of reference against which sustainable investments are measured , end - investors should be informed by means of pre - contractual disclosures about the appropriateness of the designated index , namely the alignment of that index with the sustainable investment target . financial market participants should also disclose the reasons for different weighting and constituents of the designated index compared to a broad market index . to further foster transparency , financial market participants should also indicate where the methodology used for the calculation of the designated index and the broad market index is to be found , so that end - investors have the necessary information on how the underlying assets of the indexes were selected and weighted , which assets were excluded and for what reason , how sustainability - related impacts of the underlying assets were measured , or which data sources were used . benchmark providers should also disclose the concrete impact the use of the benchmark will have on achieving the paris agreement objectives . such disclosures should allow for effective comparison and contribute to develop a correct perception of sustainably - friendly investments . where no index has been designated as a reference benchmark financial market participants should explain how the sustainable investment target is reached .


### the current disclosure requirements set out by union legislation do not provide that all the information necessary to properly inform end - investors about the sustainability - related impact of their investments must be disclosed . therefore , it is appropriate to set out more specific disclosure requirements with regard to sustainable investments . for instance , the overall sustainability - related impact of financial products should be reported regularly by means of indicators relevant for the chosen sustainable investment target . where an appropriate index has been designated as reference benchmark that information should also be provided for the designated index and to a broad market index to allow for comparison . information on the constituents of the designated index and of the broad market index along with their weightings should also be disclosed , to provide further information on how the sustainable investments targets are achieved . where eusef managers make available information on the positive social impact targeted by a given fund , the overall social outcome achieved and the related methods used in accordance with regulation no 346 / 2013 , they may , where appropriate , use this information for the purposes of the disclosures under this regulation . ### the current disclosure requirements set out by union legislation do not provide that all the information necessary to properly inform end - investors about the sustainability - related impact of their investments must be disclosed . therefore , it is appropriate to set out more specific standardised disclosure requirements with regard to sustainable investments . for instance , the overall sustainability - related impact of financial products should be regularly reported in a standardised way and this by means of indicators relevant for the chosen sustainable investment target . where an appropriate index has been designated as reference benchmark that information should also be provided for the designated index and to a broad market index to allow for comparison . information on the constituents of the designated index and of the broad market index along with their weightings should also be disclosed , to provide further comparable information on how the sustainable investments targets are achieved . where eusef managers make available information on the positive social impact targeted by a given fund , the overall social outcome achieved and the related methods used in accordance with regulation no 346 / 2013 , they may , where appropriate , use this information for the purposes of the disclosures under this regulation .


### since the objectives of this regulation , namely to strengthen protection for end - investors and improve disclosures to them , including in cases of cross - border purchases for end - investors , cannot be sufficiently achieved by the member states but can be better achieved at union level because of the need to lay down uniform disclosure requirements at union level the union may adopt measures , in accordance with principle of subsidiarity as set out in article 5 of the treaty on the european union . in accordance with the principle of proportionality , as set out in that article , this regulation does not go beyond what is necessary in order to achieve those objectives , ### since the objectives of this regulation , namely to integrate environmental , social and governance risks into investment decision - making and strengthen protection for end - investors and improve disclosures to them , including in cases of cross - border purchases for end - investors , cannot be sufficiently achieved by the member states but can be better achieved at union level because of the need to lay down uniform disclosure requirements at union level the union may adopt measures , in accordance with principle of subsidiarity as set out in article 5 of the treaty on the european union . in accordance with the principle of proportionality , as set out in that article , this regulation does not go beyond what is necessary in order to achieve those objectives ,


### ‘ sustainable investments’ mean any of the following or a combination of any of the following : ### ‘ sustainable investments’ mean products associated with strategies that aim at achieving environmental , social and governance - related impact including any combination of the following , to the extent that the objectives of any one category are in accordance with , and do not significantly harm any of the objectives of the other categories below :


### the information to be disclosed pursuant to the first subparagraph shall be published in a clear way and in a prominent area of the website . ### the information to be disclosed pursuant to the first subparagraph shall be published in a clear , understandable and succinct way and in a prominent area of the website .


### certain issues in directive 91 / 477 / eec need further improvement . ### directive 91 / 477 / eec should be improved to address the trafficking and illegal ownership of firearms in the union and reduce the use of such firearms for criminal means .


### for the purposes of identifying and tracing each assembled firearm , member states shall , at the time of manufacture of each firearm or at the time of import to the union , require a unique marking including the name of the manufacturer , the country or place of manufacture , the serial number and the year of manufacture , if not already part of the serial number . this shall be without prejudice to the affixing of the manufacturer ' s trademark . ### for the purposes of identifying and tracing each assembled firearm and its essential components , member states shall , at the time of manufacture of each firearm or of each essential component of that firearm or at the time of import to the union , require a unique marking including the name of the manufacturer , the country or place of manufacture , the serial number and the year of manufacture , if not already part of the serial number and the type or model of the firearm as well as its calibre . this shall be without prejudice to the affixing of the manufacturer ' s trademark .


### furthermore , member states shall ensure , at the time of transfer of a firearm from government stocks to permanent civilian use , the unique marking permitting identification of the transferring government . ### furthermore , member states shall ensure , at the time of transfer of a firearm or any of its essential components from government stocks to permanent civilian use , the unique marking permitting identification of the transferring government .


### for the purposes of identifying and tracing each assembled firearm , member states shall , at the time of manufacture of each firearm or at the time of import to the union , require a unique marking including the name of the manufacturer , the country or place of manufacture , the serial number and the year of manufacture , if not already part of the serial number . this shall be without prejudice to the affixing of the manufacturer ' s trademark . ### for the purpose of identifying and tracing each assembled firearm and each separately sold essential component , member states shall , at the time of manufacture of each firearm and each separately sold essential component , or at the time of its being placed on the market or imported into the union or as soon as possible thereafter , require a unique marking including , as far as assembled firearms are concerned , the name of the manufacturer , the country or place of manufacture , the serial number and the year of manufacture , if not already part of the serial number . this shall be without prejudice to the affixing of the manufacturer ' s trademark . separately sold essential components must be marked with a serial number . this requirement is not applicable to firearms and separately sold essential components that were in circulation at the time of the entry into force of this amending directive .


### for the purposes of identifying and tracing each assembled firearm , member states shall , at the time of manufacture of each firearm or at the time of import to the union , require a unique marking including the name of the manufacturer , the country or place of manufacture , the serial number and the year of manufacture , if not already part of the serial number . this shall be without prejudice to the affixing of the manufacturer ' s trademark . ### for the purpose of identifying and tracing each assembled firearm and each essential component , member states shall , at the time of manufacture of each firearm and each essential component , or at the time of its being manufactured or imported into the union , require a unique marking including the name of the manufacturer , the country or place of manufacture , the serial number and the year of manufacture , if not already part of the serial number . this shall be without prejudice to the affixing of the manufacturer ' s trademark


### for the purposes of identifying and tracing each assembled firearm , member states shall , at the time of manufacture of each firearm or at the time of import to the union , require a unique marking including the name of the manufacturer , the country or place of manufacture , the serial number and the year of manufacture , if not already part of the serial number . this shall be without prejudice to the affixing of the manufacturer ' s trademark . ### for the purpose of identifying and tracing each assembled firearm and essential component , member states shall , at the time of manufacture or import into the union of each firearm or essential component , require a unique marking including the name of the manufacturer , the country or place of manufacture , the serial number and the year of manufacture , if not already part of the serial number . this shall be without prejudice to the affixing of the manufacturer ' s trademark .


### member states shall make the pursuit of the activity of dealer or broker within their territory conditional upon authorisation on the basis of at least a check of the private and professional integrity and of the abilities of the dealer or broker . in the case of a legal person , the check shall be on the legal person and on the person who directs the undertaking . ### member states shall regulate the pursuit of the activity of dealers or brokers within their territory , making it conditional upon the following measures : registration of brokers and dealers operating within their territory ; licensing or authorisation of the activities of brokers and dealers ; a check of the private and professional integrity and of the abilities of the dealer or broker . in the case of a legal person , the check shall be on the legal person and on the person who directs the undertaking .


### member states shall make the pursuit of the activity of dealer or broker within their territory conditional upon authorisation on the basis of at least a check of the private and professional integrity and of the abilities of the dealer or broker . in the case of a legal person , the check shall be on the legal person and on the person who directs the undertaking . ### member states shall make the pursuit of the activity of dealer or broker within their territory conditional upon authorisation on the basis of at least a check of the private and professional integrity and of the abilities of the dealer or broker . in the case of a legal person , the check shall be on the legal person and on the person who directs the undertaking . dealers and brokers shall also justify the origin of the financial resources that are used to pursue their activities .


### ' this filing system shall record each firearm ' s type , make , model , calibre and serial number , as well as the names and addresses of the supplier and the person acquiring or possessing the firearm . the record of firearms , including deactivated firearms , shall be maintained until destruction of the firearm has been certified by the competent authorities . ### ' this filing system shall record , in particular , each firearm ' s type , make , model , calibre and serial number , as well as the names and addresses of the supplier and the person acquiring or possessing the firearm . the record of firearms shall be maintained for an indefinite period until destruction of the firearm has been certified by the competent authorities . member states shall , by [ date ] at the latest , provide the competent authorities of all other member states with direct access to the information held in their national registers . to this end , they shall designate the authority charged with allowing this access and shall communicate its name to the commission ' .


### this filing system shall record each firearm ' s type , make , model , calibre and serial number , as well as the names and addresses of the supplier and the person acquiring or possessing the firearm . the record of firearms , including deactivated firearms , shall be maintained until destruction of the firearm has been certified by the competent authorities . ### that data - filing system shall record all information relating to firearms which is needed in order to trace and identify those firearms . that information shall include each firearm ' s type , make , model , calibre and serial number , and any conversions to a firearm resulting in its being reclassified in another category under part ii of annex i , including its certified deactivation or destruction and the date thereof , as well as the names and addresses of the supplier and of each person acquiring or possessing the firearm , including the dates of acquisition and , where applicable , the end of possession or transfer to another person , unless such transfer concerns a firearm which has been registered as deactivated . the current records relating to each firearm and the person possessing it shall be immediately accessible to all authorised authorities . all records relating to the firearm shall be maintained in an electronically retrievable format for an indefinite period after its certified deactivation or destruction .


### this filing system shall record each firearm ' s type , make , model , calibre and serial number , as well as the names and addresses of the supplier and the person acquiring or possessing the firearm . the record of firearms , including deactivated firearms , shall be maintained until destruction of the firearm has been certified by the competent authorities . ### that data - filing system shall record all information relating to firearms which is needed in order to trace and identify those firearms . that information shall include each firearm ' s type , make , model , calibre and serial number , and any conversions or modifications to a firearm , including its certified deactivation or destruction and the date thereof , as well as the names and addresses of the supplier and of each person acquiring or possessing the firearm , including the dates of acquisition and , where applicable , the end of possession or transfer to another person . the current records relating to each firearm and the person possessing it shall be immediately accessible to all authorised authorities . all records relating to the firearm shall be maintained in an electronically retrievable format for an indefinite period after certified deactivation or destruction .


### are at least 18 years of age , except in relation to the possession of firearms for hunting and target shooting , provided that in that case persons of less than 18 years of age have parental permission , or are under parental guidance or the guidance of an adult with a valid firearms or hunting licence , or are within a licenced or otherwise approved training centre ; ### are at least 18 years of age , except in relation to the acquisition , other than through purchase , and possession , of firearms for hunting and target shooting , provided that in that case persons of less than 18 years of age have the consent of the person having legal authority , have parental permission , or are under parental guidance or the guidance of an adult with a valid firearms or hunting licence , or are within a licenced or otherwise approved training centre ;


### the commission shall adopt technical specifications for alarm and signal weapons as well as for salute and acoustic weapons to ensure they cannot be converted into firearms . ### member states shall take measures to ensure that alarm and signal weapons as well as salute and acoustic weapons cannot be converted into firearms . the commission shall , acting in accordance with the procedure referred to in article 13a of this directive , issue common conversion standards by 31 december 2016 ensuring that any conversion of a firearm that changes its category is done in a manner which renders such conversion irreversible .


### member states shall make arrangements for the deactivation of firearms to be verified by a competent authority in order to ensure that the modifications made to a firearm render it irreversibly inoperable . member states shall , in the context of this verification , provide for the issuance of a certificate or record attesting to the deactivation of the firearm or the apposition of a clearly visible mark to that effect on the firearm . ### having regard to commission regulation 2015 / 24031a of 15 december 2015 , member states shall make arrangements for the deactivation of firearms to be verified by a competent authority in order to ensure that the modifications made to a firearm render it irreversibly inoperable . member states shall , in the context of this verification , provide for the issuance of a certificate and record attesting to the deactivation of the firearm and the apposition of a clearly visible mark to that effect on each essential component of the deactivated firearm . member states shall designate the competent authority to carry out the deactivation of firearms and transmit them to the commission by [ date ] at the latest . __________________ 1a oj l 333 , 19 . 12 . 2015 , p . 62


### regulation no 765 / 2008 of the european parliament and of the council setting out the requirements for accreditation and market surveillance relating to the marketing of products26 lays down horizontal provisions on the accreditation of conformity assessment bodies [ , market surveillance of products and controls on products from third countries , ] and the ce marking . __________________ 26 regulation no 765 / 2008 of the european parliament and of the council of 9 july 2008 setting out the requirements for accreditation and market surveillance relating to the marketing of products and repealing regulation no 339 / 93 . ### regulation no 765 / 2008 of the european parliament and of the council setting out the requirements for accreditation and market surveillance relating to the marketing of products26lays down rules on the accreditation of conformity assessment bodies , provides a framework for the market surveillance of products and for controls on products from third countries , and lays down the general principles of the ce marking . __________________ 26 regulation no 765 / 2008 of the european parliament and of the council of 9 july 2008 setting out the requirements for accreditation and market surveillance relating to the marketing of products and repealing regulation no 339 / 93 .


### the scope of directive 2009 / 142 / ec should be maintained . this regulation should apply to appliances burning gaseous fuels and to fittings incorporated into an appliance burning gaseous fuels . appliances burning gaseous fuels are domestic and non - domestic appliances intended for a number of specified applications . ### the scope of directive 2009 / 142 / ec should be maintained . this regulation should apply to domestic and non - domestic appliances intended for a number of specified applications burning gaseous fuels and to fittings designed to be incorporated into such appliances .


### this regulation should not apply where other union harmonisation legislation covers more specifically the aspects covered by this regulation . this includes the measures issued under directive 2009 / 125 / ec of the european parliament and of the council28 establishing a framework for ecodesign requirements . __________________ 28 directive 2009 / 125 / ec of the european parliament and of the council of 21 october 2009 establishing a framework for the setting of ecodesign requirements for energy - related products . ### this regulation should not apply in respect of aspects covered more specifically by other union harmonisation legislation . this includes the measures issued under directive 2009 / 125 / ec of the european parliament and of the council28 establishing a framework for ecodesign requirements . __________________ 28 directive 2009 / 125 / ec of the european parliament and of the council of 21 october 2009 establishing a framework for the setting of ecodesign requirements for energy - related products .


### article 6 of this regulation prevents member states from imposing stricter requirements on health , safety and energy conservation which would prohibit , restrict or impede the making available on the market and the putting into service of appliances which comply with this regulation . however , this provision does not affect the possibility for member states , when implementing other eu directives , to impose requirements which affect the energy efficiency of products , including gas appliances , as long as such measures are compatible with the treaty . ### article 6 of this regulation prevents member states from imposing stricter requirements on health , safety and energy conservation which would prohibit , restrict or impede the making available on the market and the putting into service of appliances which comply with this regulation . however , this provision does not affect the possibility for member states , when implementing other eu directives , to impose requirements which affect the energy efficiency of products , including gas appliances , as long as such measures are compatible with the tfeu .


### member states should take the necessary steps to ensure that appliances burning gaseous fuels are made available on the market and put into service only where they do not compromise the safety of persons , domestic animals and property , when normally used . ### member states should take the necessary steps to ensure that appliances burning gaseous fuels are made available on the market and put into service only where they do not compromise the health and safety of persons , domestic animals or property , when normally used .


### the provisions of this regulation do not affect the member states’ entitlement to lay down rules concerning commissioning or periodic inspections of appliances burning gaseous fuels in order to ensure their correct installation , use and maintenance . ### the provisions of this regulation do not affect the member states’ entitlement to lay down rules concerning commissioning or periodic inspections of appliances burning gaseous fuels in order to ensure their correct installation , use and maintenance . correct installation , use and maintenance is the key to preventing carbon monoxide poisoning , especially taking into account the fact that co has no colour , scent or taste and is therefore very hard to detect for potential victims .


### as this regulation does not cover such risks caused by appliances burning gaseous fuels in case of incorrect installation , maintenance or use , member states are encouraged to take measures to ensure that public is made aware of the risks related to combustion products and in particular to carbon monoxide . ### as this regulation does not cover such risks caused by appliances burning gaseous fuels in case of incorrect installation , maintenance or use , member states are strongly encouraged to take measures to ensure that public is made aware of the health and safety risks related to combustion products and in particular to carbon monoxide , as co poisoning is now the leading cause of fatalities associated with the use of gas .


### the appliance category marking indicated on the appliance data plate establishes a direct link with the gas families and / or gas groups for which an appliance burning gaseous fuels has been designed to burn safely at the desired performance level and thus ensures the compatibility of the appliance with the local gas supply conditions . ### the appliance category marking indicated on the appliance or its data plate establishes a direct link with the gas families and / or gas groups for which an appliance burning gaseous fuels has been designed to burn safely at the desired performance level and thus ensures the compatibility of the appliance with the local gas supply conditions .


### economic operators should be responsible for the compliance of appliances burning gaseous fuels and of fittings with the requirements of this regulation , in relation to their respective roles in the supply chain , so as to ensure a high level of protection of public interests , such as health , safety , rational use of energy and the protection of consumers and other users , domestic animals and property and to guarantee fair competition on the union market . ### economic operators should be responsible for the compliance of appliances burning gaseous fuels and of fittings with the requirements of this regulation , in relation to their respective roles in the supply chain , so as to ensure a high level of protection of public interests , such as health and safety of persons and domestic animals , protection of consumers and of property , and rational use of energy , and to guarantee fair competition on the union market .


### all economic operators intervening in the supply and distribution chain should take appropriate measures to ensure that they only make available on the market appliances burning gaseous fuels which are in conformity with this regulation . it is necessary to provide for a clear and proportionate distribution of obligations which correspond to the role of each economic operator in the supply and distribution chain . ### all economic operators intervening in the supply and distribution chain should take appropriate measures to ensure that they only make available on the market appliances burning gaseous fuels or fittings which are in conformity with this regulation . it is necessary to provide for a clear and proportionate distribution of obligations which correspond to the role of each economic operator in the supply and distribution chain .


### it is necessary to ensure that appliances burning gaseous fuels and fittings from third countries entering the union market comply with the requirements of this regulation , and in particular that appropriate conformity assessment procedures have been carried out by manufacturers with regard to those appliances and fittings . provision should therefore be made for importers to make sure that the appliances burning gaseous fuels and fittings they place on the market comply with the requirements of this regulation and that they do not place on the market appliances and fittings which do not comply with such requirements or present a risk . provision should also be made for importers to make sure that conformity assessment procedures have been carried out and that appliance marking and documentation drawn up by manufacturers are available for inspection by the competent supervisory authorities . ### it is necessary to ensure that appliances burning gaseous fuels and fittings from third countries entering the union market comply with the requirements of this regulation , and in particular that appropriate conformity assessment procedures have been carried out by manufacturers with regard to those appliances and fittings . provision should therefore be made for importers to make sure that the appliances burning gaseous fuels and fittings they place on the market comply with the requirements of this regulation and that they do not place on the market appliances and fittings which do not comply with such requirements or present a risk . provision should also be made for importers to make sure that conformity assessment procedures have been carried out and that the ce marking on appliances and fittings and documentation drawn up by manufacturers are available for inspection by the competent supervisory or national authorities .


### when placing on the market an appliance burning gaseous fuels or a fitting , every importer should indicate on the appliance or fitting his name , registered trade name or registered trade mark and the postal address at which he can be contacted . exceptions should be provided for in cases where the size or nature of the appliance or fitting does not allow it . this includes cases where the importer would have to open the packaging to put his name and address on the product . ### when placing an appliance burning gaseous fuels or a fitting on the market , every importer should indicate on the appliance or fitting his name , registered trade name or registered trade mark and the postal address at which he can be contacted . exceptions should be provided for in cases where the size or nature of the appliance or fitting does not allow it . this includes cases where the importer would have to open the packaging to put his name and address on the product .


### ensuring traceability of an appliance burning gaseous fuels or a fitting throughout the whole supply chain helps to make market surveillance simpler and more efficient . an efficient traceability system facilitates market surveillance authorities ' task of tracing economic operators who made non - compliant appliances burning gaseous fuels or fittings available on the market . ### ensuring traceability of an appliance burning gaseous fuels or a fitting throughout the whole supply chain helps to make market surveillance simpler and more efficient . an efficient traceability system facilitates market surveillance authorities ' task of tracing economic operators who made non - compliant appliances burning gaseous fuels or fittings available on the market . when keeping the information required under this regulation for the identification of other economic operators , economic operators should not be required to update such information in respect of other economic operators who have either supplied them with an appliance or fitting or to whom they have supplied an appliance or fitting .


### manufacturers of appliances burning gaseous fuels should draw up an eu declaration of conformity to provide information required under this regulation on the conformity of an appliance with the requirements of this regulation and of other relevant union harmonisation legislation . ### manufacturers of appliances burning gaseous fuels and fittings should draw up an eu declaration of conformity to provide information required under this regulation on the conformity of an appliance or a fitting with the requirements of this regulation and of other relevant union harmonisation legislation .


### to ensure effective access to information for market surveillance purposes , the information required to identify all applicable union acts for an appliance burning gaseous fuels should be available in a single eu declaration of conformity . ### to ensure effective access to information for market surveillance purposes , the information required to identify all applicable union acts for an appliance burning gaseous fuels and fittings should be available in a single eu declaration of conformity . in order to reduce the administrative burden on economic operators , that single eu declaration of conformity may be a dossier made up of relevant individual declarations of conformity .


### the ce marking , indicating the conformity of an appliance burning gaseous fuels is the visible consequence of a whole process comprising conformity assessment in a broad sense . general principles governing the ce marking and its relationship with other markings are set out in regulation no 765 / 2008 . rules governing the affixing of the ce marking should be laid down in this regulation . ### the ce marking , indicating the conformity of an appliance burning gaseous fuels or a fitting is the visible consequence of a whole process comprising conformity assessment in a broad sense . general principles governing the ce marking and its relationship with other markings are set out in regulation no 765 / 2008 . rules governing the affixing of the ce marking should be laid down in this regulation .


### a check of compliance of appliances burning gaseous fuels and of fittings with the essential requirements provided for in this regulation is necessary in order to provide effective protection for users and third parties . ### a check of compliance of appliances burning gaseous fuels and of fittings with the essential requirements provided for in this regulation is necessary in order to provide effective protection of the health and safety of persons and domestic animals and protection of property .


### in order to ensure compliance of appliances burning gaseous fuels with the essential requirements , it is necessary to lay down appropriate conformity assessment procedures to be followed by the manufacturer . those procedures should be set from the conformity assessment modules laid down in decision no 768 / 2008 / ec . ### in order to ensure compliance of appliances burning gaseous fuels and fittings with the essential requirements , it is necessary to lay down appropriate conformity assessment procedures to be followed by the manufacturer . those procedures should be set from the conformity assessment modules laid down in decision no 768 / 2008 / ec .