### in order to alleviate those problems and to speed up the implementation of the operational programmes and projects , as well as to strengthen the economic recovery , it is appropriate that the managing authorities of the member states having experienced serious difficulties with respect to financial stability and which have been granted financial assistance according to one of the financial assistance mechanisms set out above may contribute financial resources from operational programmes to the establishment of risk sharing instruments providing loans or guarantees or other financial facilities , in support of projects and operations foreseen under an operational programme . ### in order to alleviate those problems and to speed up the implementation of the operational programmes and projects , as well as to strengthen the economic recovery , it is appropriate that the managing authorities of the member states that experienced serious difficulties with respect to financial stability , and which have been granted financial assistance according to one of the financial assistance mechanisms set out above , may contribute financial resources from operational programmes to the establishment of risk - sharing instruments providing loans or guarantees or other financial facilities , in support of projects and operations foreseen under an operational programme . in addition , infrastructure and productive investment relevant to economic recovery , job creation in the member states concerned and compliance with the objectives of the europe 2020 strategy can also be supported .


### to respond rapidly in the context of the current economic and financial crisis , such risk sharing instrument should be implemented by the commission in accordance with article 54 of regulation no 1605 / 2002 . ### to respond rapidly in the context of the current economic , financial and social crisis , such risk - sharing instruments should be implemented by the commission in accordance with article 54 of regulation no 1605 / 2002 .


### reliable statistical data are the basis for effective surveillance of macroeconomic imbalances . to guarantee sound and independent statistics , member states should ensure the professional independence of national statistical authorities , consistent with the european statistics code of practice laid down in regulation no 223 / 2009 of the european parliament and of the council of 11 march 2009 on european statistics3 . __________________ 3 oj l 87 , 31 . 3 . 2009 , p . 164 ### reliable statistical data are the basis for effective surveillance of macroeconomic imbalances . to guarantee sound and independent statistics , the independance of eurostat should be strenghtened in line with the european parliament ' s proposals for the revision of regulation no 223 / 2009 and member states should ensure the professional independence of national statistical authorities , consistent with the european statistics code of practice laid down in regulation no 223 / 2009 of the european parliament and of the council of 11 march 2009 on european statistics3 . __________________ 3 oj l 87 , 31 . 3 . 2009 , p . 164


### close cooperation and on - going dialogue should be established between the commission and member states ' statistical authorities in order to ensure the quality of the mip relevant data reported by member states and the underlying statistical information . ### close cooperation and coordination should be established between the commission and member states ' statistical authorities in order to ensure the quality of the mip relevant data reported by member states and the underlying statistical information . the institutional separation of the escb and the independence of central banks should be respected in the framework of developing , producing and disseminating european statistics under the respective governance structure and statistical work programmes of the ess and the escb .


### the commission shall adopt implementing acts with a view to defining the modalities , structure and periodicity of the quality reports . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 14 . ### the commission shall adopt delegated acts with a view to defining the modalities , structure and periodicity of the quality reports . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 14 .


### member states shall establish the inventories and send them to the commission at the latest on [ … ] [ nine months after the adoption of this regulation– exact date to be inserted by op upon publication ] . the commission shall adopt implementing acts with a view to defining the structure and the modalities for the updating of these inventories by [ … ] [ within six months after the adoption of this regulation– exact date to be inserted by op upon publication ] . those implementing acts shall be adopted in accordance with the examination procedure referred to in article 14 . ### member states shall establish the inventories and send them to the commission at the latest on [ … ] [ nine months after the adoption of this regulation– exact date to be inserted by op upon publication ] . the commission shall adopt delegated acts with a view to defining the structure and the modalities for the updating of these inventories by [ … ] [ within six months after the adoption of this regulation– exact date to be inserted by op upon publication ] . those delegated acts shall be adopted in accordance with the examination procedure referred to in article 14 .


### the aim of such missions shall be to investigate in depth the quality of the mip relevant data concerned . the missions shall concentrate on methodological issues , the sources and methods described in the inventories , the data and supporting statistical processes with a view to assessing their compliance with the relevant accounting and statistical rules . ### the aim of such enquiry missions shall be to investigate in depth the quality of the mip relevant data concerned . the enquiry missions shall concentrate on methodological issues , the sources and methods described in the inventories , the data and supporting statistical processes with a view to assessing their compliance with the relevant accounting and statistical rules . the commission may , in order to carry out its enquiry , perform on - site visits at the premices of mip relevant data producers , including nsi , national ministries and national central banks ;


### the commission shall report to the economic policy committee set up by council decision 74 / 122 / eec7 on the findings of these missions , including any comments on these findings made by the member state concerned . after having been transmitted to the economic policy committee , these reports , along with any comments made by the member state concerned , shall be made public , without prejudice to the provisions concerning statistical confidentiality in regulation no 223 / 2009 . __________________ 7 oj l 63 , 5 . 3 . 1974 , p . 21 ### the commission shall report to the european parliament and the economic policy committee set up by council decision 74 / 122 / eec7 on the findings of these enquiry missions , including any comments on these findings made by the member state concerned . after having been transmitted to the economic policy committee , these reports , along with any comments made by the member state concerned , shall be made public , without prejudice to the provisions concerning statistical confidentiality in regulation no 223 / 2009 . __________________ 7 oj l 63 , 5 . 3 . 1974 , p . 21


### the commission shall provide the mip relevant data used for the purposes of the macroeconomic imbalances procedure including by means of news releases and / or other channels as it considers appropriate . ### the commission shall make public the mip relevant data used for the purposes of the macroeconomic imbalances procedure including by means of news releases and / or other channels as it considers appropriate .


### the commission may amend data transmitted by member states and provide the amended data and a justification of the amendment where there is evidence that the data reported by member states do not comply with the requirements of article 3 . no later than three working days before the planned publication date , the commission shall communicate to the member state concerned and to the president of the economic policy committee the amended data and the justification for the amendment . ### the commission may amend data transmitted by member states and make public the amended data and a justification of the amendment where there is evidence that the data reported by member states do not comply with the requirements of article 3 . no later than three working days before the planned publication date , the commission shall communicate to the member state concerned and to the president of the economic policy committee the amended data and the justification for the amendment .


### the power to adopt delegated acts referred to in article 9 shall be conferred on the commission for a period of three years starting after one month following the adoption of this regulation . the commission shall draw up a report in respect of the delegation of power not later than nine months before the end of that 3 - year period . the delegation of power shall be tacitly extended for periods of an identical duration , unless the european parliament or the council opposes such extension not later than three months before the end of each period . ### the power to adopt delegated acts referred to in articles 3 , 6 and 9 shall be conferred on the commission for a period of two years starting after one month following the adoption of this regulation . the commission shall draw up a report in respect of the delegation of power not later than nine months before the end of that 2 - year period . the delegation of power shall be tacitly extended for periods of an identical duration , unless the european parliament or the council opposes such extension not later than three months before the end of each period .


### the delegation of power referred to in article 9 may be revoked at any time by the european parliament or by the council . a decision to revoke shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force . ### the delegation of power referred to in articles 3 , 6 and 9 may be revoked at any time by the european parliament or by the council . a decision to revoke shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force .


### a delegated act adopted pursuant to article 9 shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of two months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by two months at the initiative of the european parliament or of the council . ### a delegated act adopted pursuant to articles 3 , 6 and 9 shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of three months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by three months at the initiative of the european parliament or of the council .


### in line with article 5 of regulation no 223 / 2009 , the national statistical institutes of the member states shall ensure the required coordination on the mip relevant data at national level . all other national authorities shall report to the nsi for this purpose . the member states shall take the necessary measures to ensure the application of this provision . ### in line with article 5 of regulation no 223 / 2009 , the national statistical institutes of the member states shall ensure the required coordination on the mip relevant data at national level . all other national authorities shall report to and cooperate with the nsi for this purpose . national authorities producing data shall be held responsible for it . the member states shall take the necessary measures to ensure the application of this provision .


### the 17th conference of the parties of the unfccc , meeting in durban in december 2011 , adopted decision - / cmp . 7 of the conference of the parties serving as the meeting of the parties to the kyoto protocol . that decision set out rules for accounting for the lulucf sector as of a second commitment period under the kyoto protocol . this decision should be in line with that decision to ensure an appropriate level of coherence between the union’s internal rules and methodologies agreed within the unfccc . this decision should also reflect the particularities of the union lulucf sector . ### the 17th conference of the parties of the unfccc , meeting in durban in december 2011 , adopted decision 2 / cmp . 7 of the conference of the parties serving as the meeting of the parties to the kyoto protocol . that decision set out rules for accounting for the lulucf sector as of a second commitment period under the kyoto protocol . this decision should be in line with that decision to ensure an appropriate level of coherence between the union’s internal rules and methodologies agreed within the unfccc . this decision should also reflect the particularities of the union lulucf sector and the obligations arising from the union as a separate party .


### the accounting rules should accurately represent human - induced changes in emissions and removals . in that regard , this decision should provide for the use of specific methodologies in respect of different lulucf activities . emissions and removals related to afforestation , reforestation and deforestation are the direct result of human intervention and should therefore be accounted for in their entirety . however , given that not all emissions and removals from forest management are anthropogenic , the relevant accounting rules should provide for the use of reference levels to exclude the effects of natural and country - specific characteristics . reference levels constitute estimates of the annual net emissions or removals resulting from forest management within the territory of a member state for the years included in an accounting period , and should be set transparently in accordance with decision - / cmp . 7 . they should be updated to reflect improvements to methodologies or data available in the member states . the accounting rules should provide for an upper limit applicable to net greenhouse gas emissions and removals for forest management that may be entered into accounts , given underlying uncertainties in the projections on which the reference levels are based . ### the accounting rules should accurately represent human - induced changes in emissions and removals . in that regard , this decision should provide for the use of specific methodologies in respect of different lulucf activities . emissions and removals related to afforestation , reforestation and deforestation are the direct result of human intervention and should therefore be accounted for in their entirety . however , given that not all emissions and removals from forest management are anthropogenic , the relevant accounting rules should provide for the use of reference levels to exclude the effects of natural and country - specific characteristics . reference levels constitute estimates of the annual net emissions or removals resulting from forest management within the territory of a member state for the years included in an accounting period , and should be set transparently in accordance with decision - 2 / cmp . 7 . they should be updated to reflect improvements to methodologies or data available in the member states . the accounting rules should provide for an upper limit applicable to net greenhouse gas emissions and removals for forest management that may be entered into accounts , given underlying uncertainties in the projections on which the reference levels are based .


### natural disturbances , such as wildfires , insect and disease infestations , extreme weather events and geological disturbances , may result in greenhouse gas emissions or reductions of a temporary nature in the lulucf sector , or may cause the reversal of previous removals . as reversal can also be the result of management decisions , such as decisions to harvest or plant trees , this decision should ensure that human - induced reversals of removals are always accurately reflected in lulucf accounts . moreover , this decision should provide member states a limited possibility to exclude emissions resulting from disturbances that are beyond their control from their lulucf accounts . however , the manner in which member states apply those provisions should not lead to undue under - accounting . ### natural disturbances , such as wildfires , insect and disease infestations , extreme weather events and geological disturbances that are beyond the control of , and not materially influenced by , a member state , may result in greenhouse gas emissions or reductions of a temporary nature in the lulucf sector , or may cause the reversal of previous removals . as reversal can also be the result of management decisions , such as decisions to harvest or plant trees , this decision should ensure that human - induced reversals of removals are always accurately reflected in lulucf accounts . moreover , this decision should provide member states a limited possibility to exclude emissions resulting from disturbances in afforestation , reforestation and forest management that are beyond their control from their lulucf accounts through the use of background levels and margins in accordance with decision 2 / cmp . 7 .


### ‘ afforestation’ is the direct human - induced conversion of land that has not been forest for a period of at least 50 years to forest through planting , seeding and / or the human - induced promotion of natural seed sources , where the conversion has taken place after 1 january 1990 ; ### ‘ afforestation’ is the direct human - induced conversion of land that has not been forest for a period of at least 50 years to forest through planting , seeding and / or the human - induced promotion of natural seed sources , where the conversion took place after 31 december 1989 ;


### ‘ reforestation’ is any direct human - induced conversion of land that is not forest to forest through planting , seeding and / or the human - induced promotion of natural seed sources , on land that was covered with forest , but that has been converted to land without forest , where the conversion has taken place after 1 january 1990 ; ### ‘ reforestation’ is any direct human - induced conversion of land that is not forest to forest through planting , seeding and / or the human - induced promotion of natural seed sources , on land that was covered with forest , but that has been converted to land without forest , where the conversion has taken place after 31 december 1989 ;


### ‘ deforestation’ is the direct human - induced conversion of forest to land that is not forest , where the conversion has taken place after 1 january 1990 ; ### ‘ deforestation’ is the direct human - induced conversion of forest to land that is not forest , where the conversion has taken place after 31 december 1989 ;


### ‘ carbon stock’ is the quantity of the element carbon stored in a carbon pool , expressed in millions of tonnes ; ### ‘ carbon stock’ is the mass of carbon stored in a carbon pool , expressed in tonnes ;


### ‘ harvested wood product’ is any product of wood harvesting , including wood material and bark , that has left a site where wood is harvested ; ### ‘ harvested wood product’ is any wood material , including bark , that has left a site where wood is harvested ;


### ‘ the instantaneous oxidation method’ is an accounting method that assumes that the release into the atmosphere of the entire quantity of carbon stored in harvested wood products occurs at the time when a member state includes those products into its accounts pursuant to this decision ; ### ‘ the instantaneous oxidation method’ is an accounting method that assumes that the release into the atmosphere of the entire quantity of carbon stored in harvested wood products occurs at the time of harvest ;


### for each accounting period specified in annex i , member states shall draw up and maintain accounts that accurately reflect all emissions and removals resulting from the activities on their territory falling within the following categories of activity : ### for each accounting period specified in annex i , member states shall establish and maintain accounts for all emissions and removals resulting from the activities on their territory falling within the following categories of activity :


### where member states reflect in their accounts methane and nitrous oxide emissions resulting from afforestation , reforestation and deforestation activities , such emissions shall represent the total emissions for the years in each accounting period specified in annex i , calculated by summing up the emissions occurring in each year in that accounting period , on the basis of transparent and verifiable data . ### member states shall account for methane and nitrous oxide emissions resulting from afforestation , reforestation and deforestation activities . such emissions shall represent the total emissions for the years in each accounting period specified in annex i , calculated by summing up the emissions occurring in each year in that accounting period , on the basis of transparent and verifiable data .


### member states shall continue to draw up and maintain accounts that reflect emissions and removals resulting from land that was identified in accounts pursuant to article 4 under afforestation , reforestation and deforestation even where such activity is no longer conducted on that land . ### member states shall maintain accounts for emissions and removals on lands that have been identified in accounts pursuant to article 4 under afforestation , reforestation and deforestation even where such activity is no longer conducted on that land .


### in accounts relating to forest management , member states shall reflect the emissions and removals resulting from such activities , calculated as emissions and removals in each accounting period specified in annex i , minus the value obtained by multiplying the number of years in that accounting period by their reference level specified in annex ii . ### member states shall account for emissions and removals resulting from forest management activities , calculated as emissions and removals in each accounting period specified in annex i , minus the value obtained by multiplying the number of years in that accounting period by their respective forest management reference level specified in annex ii .


### where the result of the calculation referred to in paragraph 1 for an accounting period is negative , member states shall enter into their forest management accounts total emissions and removals of no more than the equivalent of 3 . 5 per cent of a member state’s emissions in its base year , as submitted to the unfccc in that member state’s reviewed initial report on base year emission data pursuant to the annex of decision 13 / cmp . 1 , excluding emissions and removals from activities referred to in article 3 , multiplied by the number of years in that accounting period . ### where the result of the calculation referred to in paragraph 1 for an accounting period is negative , member states shall enter into their forest management accounts total emissions and removals of no more than the equivalent of 3 . 5 per cent of a member state’s emissions in its base year or base period , as submitted to the unfccc in that member state’s reviewed initial report on base year emission data pursuant to the annex of decision 13 / cmp . 1 , excluding emissions and removals from activities referred to in article 3 , multiplied by the number of years in that accounting period .


### member states shall ensure that the calculation methods they apply in respect of their accounts for forest management activities are consistent with the calculation methods applied for the calculation of their reference levels specified in annex ii with regards to the following aspects : ### member states shall ensure that the calculation methods they apply in respect of their accounts for forest management activities are in accordance with appendix ii of decision 2 / cmp . 6 and consistent with the calculation methods applied for the calculation of their reference levels specified in annex ii with regards to the following aspects :


### if there are changes to the relevant provisions of decision - / cmp . 7 , the member states shall communicate to the commission proposed revised reference levels reflecting those changes no later than six months after the adoption of those changes . ### if there are changes to decision 2 / cmp . 6 or decision 2 / cmp . 7 , member states shall communicate to the commission proposed revised reference levels reflecting those changes no later than six months after the adoption of those changes .


### member states shall reflect in their accounts pursuant to article 3 emissions from harvested wood products containing carbon on 1 january 2013 even where such harvested wood products were harvested prior to this date . ### member states shall account , pursuant to article 3 , emissions from harvested wood products containing carbon on 1 january 2013 even where such harvested wood products were harvested prior to this date .


### where the conditions set out in paragraph 2 are met , member states may exclude non - anthropogenic greenhouse gas emissions by sources resulting from natural disturbances from calculations relevant to their accounting obligations pursuant to points , , , and of article 3 . if member states exclude such emissions they shall also exclude any subsequent removals on lands where those natural disturbances have occurred . however , non - anthropogenic greenhouse gas emissions by sources resulting from natural disturbances which have been included in the calculation of their reference level pursuant to article 6 , article 6 or article 6 shall not be excluded . ### where the conditions set out in paragraph 2 are met , member states may exclude non - anthropogenic greenhouse gas emissions by sources resulting from natural disturbances from calculations relevant to their accounting obligations pursuant to points , , of article 3 . if member states exclude such emissions they shall also exclude any subsequent removals on lands where those natural disturbances have occurred .


### member states may exclude non - anthropogenic greenhouse gas emissions by sources in accordance with paragraph 1 from calculations relevant to their accounting obligations pursuant to points , and of article 3 where those non - anthropogenic greenhouse gas emissions from such natural disturbances in a single year exceed 5 per cent of the total emissions of a member state in its base year as submitted to the unfccc in that member state’s reviewed initial report on base year emission data pursuant to the annex of decision 13 / cmp . 1 excluding emissions and removals from activities referred to in article 3 , provided that the following conditions are met : ### member states shall calculate the net emissions and removals subject to paragraphs 1a to 1d and shall provide transparent information :


### the member state identifies all land areas excluded from the purpose of the member states ' accounts pursuant to points , and of article 3 , including by their geographical location , year and types of natural disturbances ; ### showing that all lands subject to exclusion are identified , including by their georeferenced location , year and types of natural disturbances ;


### the member state estimates the annual non - anthropogenic greenhouse gas emissions by sources resulting from natural disturbances and the subsequent removals in the excluded land areas ; ### showing how annual emissions resulting from natural disturbances and the subsequent removals in those areas are estimated ;


### no land - use change has occurred on the excluded land areas and the member state uses transparent and verifiable methods and criteria to identify land - use change on these land areas ; ### showing that no land - use change has occurred on the lands for which exclusion is applied and explaining the methods and criteria for identifying any future land - use changes on those land areas during the accounting period ;


### the member state , where practicable , undertakes measures to manage or control the impact of the natural disturbances ; ### demonstrating that the occurrences were beyond the control of , and not materially influenced by , the member state in the accounting period , by demonstrating practicable efforts to prevent , manage , or control the occurrences for which exclusions is claimed ;


### the member state , where possible , undertakes measures to rehabilitate the excluded land areas ; ### demonstrating efforts taken to rehabilitate , where practicable , the land for which exclusion is claimed ;


### emissions resulting from harvested wood products recovered by salvage logging , were not excluded from accounting . ### showing that emissions associated with salvage logging were not excluded from accounting .


### the commission shall be empowered to adopt delegated acts in accordance with article 12 to revise the conditions referred to in the first subparagraph of paragraph 2 in the light of scientific progress or to reflect revisions to acts adopted by unfccc or kyoto protocol bodies . ### the commission shall be empowered to adopt delegated acts in accordance with article 12 to revise the information requirements referred to in paragraph 2 in the light of scientific progress or to reflect revisions to decision 2 / cmp . 7 or any other act adopted by unfccc or kyoto protocol bodies .


### no later than six months after the beginning of each accounting period specified in annex i , member states shall draw up and transmit to the commission draft lulucf action plans to limit or reduce emissions and maintain or increase removals resulting from the activities referred to in article 3 . member states shall ensure that a broad range of stakeholders are consulted . ### no later than six months after the beginning of each accounting period specified in annex i , member states shall describe in their lulucf action plans their concrete efforts to limit or reduce emissions and maintain or increase removals resulting from the activities referred to in article 3 and shall transmit those plans to the commission . member states shall ensure that a broad range of stakeholders are consulted .


### the commission shall publish those reports and the results of that evaluation and may issue recommendations , as appropriate , with a view to enhance member states’ efforts to limit or reduce emissions and maintain or increase removals . member states shall take due account of the commission’s findings . ### the commission shall provide , with the assistance of member states , early and effective opportunities for the public to participate during the preparation , modification and review of lulucf action plans in accordance with article 9 of regulation no 1367 / 2006 . the commission and member states shall make available to the public , in electronic form , the lulucf action plans , evaluations and reports with a view to its active and systematic dissemination to the public in accordance with their respective obligations under regulation no 1367 / 2006 and directive 2003 / 4 / ec .


### when an electronic identification using an electronic identification means and authentication is required under national legislation or administrative practice to access a service online , any electronic identification means issued in another member state falling under a scheme included in the list published by the commission pursuant to the procedure referred to in article 7 shall be recognised and accepted for the purposes of accessing this service . ### when an electronic identification using an electronic identification means and authentication is allowed under national legislation or administrative practice to access a service online , any electronic identification means issued in another member state that ensures the same or an higher level of assurance and that falls under a scheme included in the list published by the commission pursuant to the procedure referred to in article 7 shall be recognised and accepted for the purposes of accessing this service .


### regulation of the european parliament and of the council on online dispute resolution for consumer disputes ### regulation of the european parliament and of the council on an online platform for alternative dispute resolution for consumer disputes


### in accordance with article 26 tfeu , the internal market is to comprise an area without internal frontiers in which the free movement of goods and services is ensured . in order for consumers to have confidence in and benefit from the digital dimension of the internal market , it is necessary that they have access to easy and low - cost ways of resolving disputes which arise from the sale of goods or the supply of services online . this is particularly important when consumers shop cross - border . ### in accordance with article 26 tfeu , the internal market is to comprise an area without internal frontiers in which the free movement of goods and services is ensured . in order for consumers to have confidence in and benefit from the internal market , it is necessary that they have access to easy and low - cost ways of resolving disputes which arise from the sale of goods or the supply of services . this is obviously important when consumers shop cross - border , but also for domestic transactions . it might also be difficult to make a distinction between cross - border and domestic transactions on the one hand and between online and offline transactions on the other . accordingly , this regulation should apply to cross - border and domestic as well as to online and offline transactions .


### the internal market is a reality for consumers in their daily lives , when they travel , buy and make payments . consumers are key players in the internal market and should therefore be at its heart . the digital dimension of the internal market is becoming vital for both consumers and traders . consumers increasingly make purchases over the internet and an increasing number of traders sell online . consumers and traders should feel confident in carrying out transactions in a digital environment . ### the internal market is a reality for consumers in their daily lives , when they travel , buy and make payments . consumers are key players in the internal market and should therefore be at its heart . consumers and traders should feel confident in carrying out transactions in the internal market .


### being able to seek easy and low - cost dispute resolution can boost consumers ' and traders ' confidence in the digital market . consumers and traders , however , still face barriers to finding out - of - court solutions in particular to their disputes arising from a cross - border online transaction . thus , such disputes currently are often left unresolved . ### being able to seek easy and low - cost dispute resolution can boost consumers ' and traders ' confidence in the internal market . consumers and traders , however , still face barriers to finding out - of - court solutions to their disputes . thus , disputes currently are often left unresolved . applies throughout the text . adopting it will necessitate corresponding changes throughout . )


### online dispute resolution offers a simple and low - cost out - of - court solution to disputes arising from cross - border online transactions . however , there is currently a lack of mechanisms that allow consumers and traders to resolve such disputes via electronic means . this leads to consumer detriment , acts as a barrier to cross - border online transactions , creates an uneven playing field for traders and thus hampers the development of electronic commerce . ### alternative dispute resolution offers a simple and low - cost out - of - court solution to disputes . however , there is currently a lack of mechanisms that allow consumers and traders to resolve disputes via electronic means . this leads to consumer detriment , acts as a barrier to transactions , creates an uneven playing field for traders and thus hampers the development of the internal market .


### this regulation should apply to the out - of - court resolution of contractual disputes between consumers and traders that arise from the online sale of goods or provision of services by traders across borders . it should not apply to disputes between consumers and traders that arise from the online sale of goods or provision of services if at least one of them is not established or resident in a member state of the union at the time when the consumer orders such goods or services or the trader and the consumer are established or resident in the same member state . ### this regulation should apply to the out - of - court resolution of contractual disputes between consumers and traders that arise from the sale of goods or provision of services by traders . it should not apply to disputes between consumers and traders that arise from the sale of goods or provision of services if at least one of them is not established or resident in a member state of the union at the time when the consumer orders such goods or services .


### this regulation should not apply to disputes between consumers and traders that arise from the cross - border sale of goods or provision of services offline . this regulation should not apply to disputes between traders . ### this regulation should not apply to disputes between traders .


### this regulation aims at creating an online dispute resolution platform at european level . the odr platform should take the form of an interactive website offering a single point of entry to consumers and traders seeking to resolve disputes out - of - court which have arisen from a cross - border e - commerce transaction . it should allow consumers and traders to submit complaints by filling in an electronic complaint form available in all official languages of the union and transmit complaints to an alternative dispute resolution entity competent to deal with the dispute concerned . the platform should offer to adr entities and the parties the possibility of conducting the dispute resolution procedure via the platform . ### this regulation aims at creating an online signposting platform at european level . the platform should take the form of an interactive website offering a single point of entry to consumers and traders seeking to resolve disputes out - of - court . it should allow consumers and traders to submit complaints by filling in an electronic complaint form available in all official languages of the union and transmit complaints to an alternative dispute resolution entity competent to deal with the dispute concerned . the platform should offer to adr entities and the parties the possibility of conducting the dispute resolution procedure via the platform . applies throughout the text . adopting it will necessitate corresponding changes throughout . )


### an odr system at european level should build on existing adr entities in the member states and respect member states ' legal traditions . adr entities to which a complaint has been transmitted via the odr platform should therefore apply their own rules of procedure , including rules on cost . however , this regulation intends to establish some common rules applicable to those procedures that will safeguard their effectiveness . this should include rules ensuring that such dispute resolution is accomplished expeditiously . ### a system at european level should build on existing adr entities in the member states and respect member states ' legal traditions . adr entities to which a complaint has been transmitted via the online signposting platform should therefore apply their own rules of procedure , including rules on cost . it should be recalled in this context that , in accordance with article 8 of directive … . / … / eu [ = directive on consumer adr ] office of publications insert reference number ] , costs for consumers should be moderate . however , this regulation intends to establish some common rules applicable to those procedures that will safeguard their effectiveness . this should include rules ensuring that such dispute resolution is accomplished expeditiously .


### a network of online dispute resolution facilitators should provide support to the resolution of disputes relating to complaints submitted via the odr platform . that network should be composed of contact points for odr in the member states which host online dispute resolution facilitators . ### a network of dispute resolution facilitators should provide support to the resolution of disputes via the online signposting platform . that network should be composed of contact points in the member states which host facilitators . applies throughout the text . adopting it will necessitate corresponding changes throughout . )


### traders should inform consumers on their websites about the odr platform and provide an electronic link to its homepage . they should also provide such information when a consumer submits a complaint to the trader , a consumer complaint handling system operated by the trader or a company ombudsman . this obligation should be without prejudice to article 10 - of directive . … / … / eu [ office of publications insert reference number ] concerning the information of consumers by traders about the adr procedures by which those traders are covered and about whether or not they commit to use alternative dispute resolution procedures to resolve disputes with consumers . furthermore , this obligation should be without prejudice to articles 6 and 8 of directive 2011 / 83 / eu of the european parliament and of the council of 25 october 2011 on consumer rights . article 6 of directive 2011 / 83 / eu stipulates for consumer contracts concluded at a distance or off premises that the trader has to inform the consumer about the possibility of having recourse to an out - of - court complaint and redress mechanism to which the trader is subject , and the methods for having access to it , before the consumer is bound by the contract . ### traders should inform consumers on their websites about the online signposting platform and provide an electronic link to its homepage . they should also provide such information when a consumer submits a complaint to the trader , a consumer complaint handling system operated by the trader or a company ombudsman . this obligation should be without prejudice to article 10 - of directive . … / … / eu [ office of publications insert reference number ] . furthermore , this obligation should be without prejudice to articles 6 and 8 of directive 2011 / 83 / eu of the european parliament and of the council of 25 october 2011 on consumer rights . article 6 of directive 2011 / 83 / eu stipulates for consumer contracts concluded at a distance or off premises that the trader has to inform the consumer about the possibility of having recourse to an out - of - court complaint and redress mechanism to which the trader is subject , and the methods for having access to it , before the consumer is bound by the contract . the obligation to inform consumers of the existence of the online signposting platform should not create excessive administrative burdens for smes within the meaning of commission recommendation 2003 / 361 of 6 may 2003 concerning the definition of micro , small and medium - sized enterprises1 . smes should transmit to consumers all relevant information when they are confronted to a particular problem . ___________ 1 oj l 124 , 20 . 5 . 2003 , p . 36 .


### in order to supplement or amend certain non - essential elements of this regulation , the power to adopt acts in accordance with article 290 tfeu should be delegated to the commission in respect of the type of information which a complainant is to provide in the electronic complaint form made available on the odr platform . it is of particular importance that the commission carries out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council . ### in order to supplement or amend certain non - essential elements of this regulation , the power to adopt acts in accordance with article 290 tfeu should be delegated to the commission in respect of the modalities for the co - operation within the facilitators ' network and the modalities for the electronic complaint form . it is of particular importance that the commission carries out appropriate consultations during its preparatory work , including at expert level . the commission , when preparing and drawing up delegated acts , should ensure a simultaneous , timely and appropriate transmission of relevant documents to the european parliament and council .


### in order to ensure uniform conditions for the implementation of this regulation implementing powers should be conferred on the commission in respect of the functioning of the odr platform , the modalities for the submission of a complaint and co - operation within the odr facilitators ' network . those powers should be exercised in accordance with regulation no 182 / 2011 of the european parliament and of the council of 16 february 2011 laying down the rules and general principles concerning mechanisms for control by member states of the commission ' s exercise of implementing powers . the advisory procedure should be used for the adoption of implementing acts relating to the electronic complaint form given its purely technical nature . the examination procedure should be used for the adoption of the rules concerning the modalities of cooperation between the odr facilitators of the network of online dispute resolution facilitators . ### in order to ensure uniform conditions for the implementation of this regulation implementing powers should be conferred on the commission in respect of the functioning of the online signposting platform . those powers should be exercised in accordance with regulation no 182 / 2011 of the european parliament and of the council of 16 february 2011 laying down the rules and general principles concerning mechanisms for control by member states of the commission ' s exercise of implementing powers . the examination procedure should be used for the adoption of the rules concerning the modalities for the exercise of the functions of the online signposting platform .


### the purpose of this regulation is to contribute to the functioning of the internal market , and in particular its digital dimension , and to the achievement of a high level of consumer protection by providing a platform facilitating the impartial , transparent , effective and fair out - of - court resolution of disputes between consumers and traders online . ### the purpose of this regulation is to contribute to the functioning of the internal market and to the achievement of a high level of consumer protection by providing an online platform facilitating the impartial , transparent , effective and fair out - of - court resolution of disputes between consumers and traders .


### this regulation shall apply to the out - of - court resolution of contractual disputes arising from the cross - border online sale of goods or provision of services between consumers and traders through the intervention of an alternative dispute resolution entity complying with directive [ office of publications please insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec ] and involving the use of a european online dispute resolution platform . ### this regulation shall apply to the out - of - court resolution of contractual disputes arising from the sale of goods or provision of services between consumers and traders through the intervention of an alternative dispute resolution entity complying with directive [ office of publications please insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec ] and involving the use of a european online platform for alternative dispute resolution .


### the odr platform shall be an interactive website which can be accessed electronically and free of charge in all official languages of the union . the odr platform shall be a single point of entry to consumers and traders seeking the out - of - court resolution of disputes covered by this regulation . ### the online signposting platform shall be an interactive website which can be accessed electronically and free of charge in all official languages of the union . the online signposting platform shall be a single point of entry to consumers and traders seeking information on out - of - court resolution of contractual disputes arising from the sale of goods or provision of services between consumers and traders and / or seeking the out - of - court resolution of disputes covered by this regulation .


### proposing , based on the information contained in the electronic complaint form , one or more competent adr entities to the parties and providing information on their fees , if applicable , the language or languages in which the procedure will be conducted , the approximate length of the procedures or informing the complainant party that based on the information submitted , no competent adr entity could be identified ; ### based on the information contained in the electronic complaint form , identifying , including by referral to an ad - hoc group of facilitators , one or more competent adr entities to the parties and providing information on their fees , if applicable , the language or languages in which the procedure will be conducted , the approximate length of the procedures , if applicable , the need for the physical presence of the parties or of their representatives , the voluntary or mandatory participation in adr procedures and the binding or non - binding nature of the outcome of the procedure , in accordance with applicable national law , respectively ; or informing the complainant party that based on the information submitted , no competent adr entity could be identified ;


### providing general information on alternative dispute resolution as a means of out - of - court dispute settlement ; ### providing general information on alternative dispute resolution and promoting it as a means of out - of - court dispute settlement ;


### the commission shall be responsible for the odr platform as regards its development , its operation , its maintenance and as regards data security . ### the commission shall be responsible for the online signposting platform as regards its development , its operation , its maintenance , in particular by providing sufficient funding and expertise , and as regards data security .


### each member state shall designate one odr contact point and communicate its name and contact details to the commission . member states may confer responsibility for the odr contact points on their centres of the european consumer centre network , on consumer associations or on any other body . each odr contact point shall host at least two online dispute resolution facilitators . ### each member state shall designate one dispute resolution contact point and communicate its name and contact details to the commission . 1a . member states shall , in the first place , confer responsibility for the contact points on their centres of the european consumer centre network . should the respective centre of the european consumer centres network not be available for this task , member states may also confer responsibility on consumer associations or on any other body . member states shall in any event give preference to existing structures when allocating this responsibility . 1b . each contact point shall host at least two dispute resolution facilitators . the contact points shall ensure that consumers are able to contact facilitators directly , including by email and telephone .


### the information that in the event that the parties fail to agree on one competent adr entity or that no competent adr entity is identified , the complaint shall not be processed further ; ### the information that in the event that the parties fail to reply to the platform or that no competent adr entity is identified , the complaint shall not be processed further ;


### the name and contact details of the odr contact point in the place of residence for the consumer and in the place of establishment for the trader , as well as a brief description of the functions referred to in article 6 , and . ### the name and contact details of the contact point , including the facilitators , in the place of residence for the consumer and in the place of establishment for the trader , as well as a brief description of the functions referred to in article 6 , , and .


### the delegation of power referred to in article 7 shall be conferred for an indeterminate period of time from the [ office of publications insert same date as in art . 18 = date of entry into force of this regulation ] . ### the delegation of power referred to in articles 6 and 7 shall be conferred for an indeterminate period of time from the [ office of publications insert same date as in art . 18 = date of entry into force of this regulation ] .


### the delegation of powers referred to in article 7 may be revoked at any time by the european parliament or by the council . a decision of revocation shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force . ### the delegation of powers referred to in articles 6 and 7 may be revoked at any time by the european parliament or by the council . a decision of revocation shall put an end to the delegation of the power specified in that decision . it shall take effect the day following the publication of the decision in the official journal of the european union or at a later date specified therein . it shall not affect the validity of any delegated acts already in force .


### a delegated act adopted pursuant to article 7 shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of 2 months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by 2 months at the initiative of the european parliament or the council . ### a delegated act adopted pursuant to articles 6 and 7 shall enter into force only if no objection has been expressed either by the european parliament or the council within a period of three months of notification of that act to the european parliament and the council or if , before the expiry of that period , the european parliament and the council have both informed the commission that they will not object . that period shall be extended by 3 months at the initiative of the european parliament or the council .


### every three years and for the first time no later than five years after the entry into force of this regulation the commission shall submit to the european parliament and the council a report on the application of this regulation . the report shall be accompanied , if necessary , by proposals for adaptations to this regulation . ### every two years and for the first time no later than three years after the entry into force of this regulation the commission shall submit to the european parliament and the council a report on the application of this regulation , in particular the level of acceptance of the online signposting platform and the practicability of the complaint form , the possible needs to adapt the information listed in the annex , taking into account the criteria by which the adr entities notified to the commission in accordance with article 17 of directive … . / … / eu [ office of publications please insert number of directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec ] that deal with disputes covered by this regulation define their respective scopes of application , as well as the possibilities of further development of interactive means of communication . the report shall be accompanied , if necessary , by proposals for adaptations to this regulation .


### this regulation shall apply from [ office of publications insert date = 6 months after implementation deadline for directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec of that directive ] , except for article 5 , , and , article 6 , and , article 7 and , article 10 , article 15 and article 16 which shall apply from the date on which this regulation enters into force . ### this regulation shall apply from [ office of publications insert date = 6 months after implementation deadline for directive of the european parliament and of the council on alternative dispute resolution for consumer disputes and amending regulation no 2006 / 2004 and directive 2009 / 22 / ec of that directive ] , except for article 5 , , and , article 6 , , , and , article 7 , article 10 , article 15 and article 16 which shall apply from the date on which this regulation enters into force .


### draft legislative resolution ### points out that the financial envelope specified in the legislative proposal constitutes only an indication to the legislative authority and can not be fixed until agreement is reached on the proposal for a regulation on the multiannual financial framework for the years 2014 - 2020 ;


### draft legislative resolution ### recalls its resolution of 8 june 2011 on investing in the future : a new multiannual financial framework for a competitive , sustainable and inclusive europe1 ; reiterates that sufficient additional resources are needed in the next mff in order to enable the union to fulfil its existing policy priorities and the new tasks provided for in the treaty of lisbon , as well as to respond to unforeseen events ; challenges the council , if it does not share this approach , to clearly identify which of its political priorities or projects could be dropped altogether , despite their proven european added value ; points out that even with an increase in the level of resources for the next mff of at least 5% compared to the 2013 level only a limited contribution can be made to the achievement of the union’s agreed objectives and commitments and the principle of union solidarity ; ________________ 1 texts adopted , p7_ta0266 .


### the civil protection mechanism constitutes a visible expression of european solidarity by ensuring a practical and timely contribution to prevention of and preparedness for disasters and the response to major disasters and imminence thereof . this decision should therefore not affect the reciprocal rights and obligations of the member states under bilateral or multilateral treaties , which relate to the matters covered by this decision , nor member states ' responsibility to protect people , the environment and property on their territory . ### the civil protection mechanism constitutes a visible , concrete and important expression of european solidarity by ensuring a practical and timely contribution to prevention of and preparedness for disasters and the response to major disasters and imminence thereof . this decision should therefore not affect the reciprocal rights and obligations of the member states under bilateral or multilateral treaties , which relate to the matters covered by this decision , nor member states ' responsibility to protect people , the environment and property on their territory .


### the mechanism should take due account of relevant union legislation and international commitments , and exploit synergies with relevant union initiatives , such as the european earth monitoring programme , the european programme for critical infrastructure protection and the common information sharing environment . ### the mechanism should take due account of relevant union legislation and international commitments , and exploit synergies with relevant union initiatives , such as the european earth monitoring programme , the european programme for critical infrastructure protection and the common information sharing environment , as well as the funds covered by the common provisions regulation and instruments of external action .


### the mechanism should include a general policy framework for union disaster risk prevention actions aimed at achieving a high level of protection and resilience against disasters by preventing or reducing their effects and by fostering a culture of prevention . risk management plans are essential to ensure an integrated approach to disaster management , linking risk prevention , preparedness and response actions . therefore , the mechanism should include a general framework for their communication and implementation . ### the mechanism should include a general policy framework for union disaster risk prevention actions aimed at achieving a high level of protection and resilience against disasters by preventing or reducing their effects and by fostering a culture of prevention . risk management plans are essential to ensure an integrated approach to disaster management , linking risk prevention , preparedness and response actions . risk management plans must be based on standardized scientific evidence about probability and potential of risks . therefore , the mechanism should include a general framework for their communication and implementation .


### prevention is of key importance for protection against disasters and requires further action as called for in the council conclusions of 30 november 2009 and in the european parliament resolution of 21 september 2010 on the commission ' s communication a ' community approach on the prevention of natural and man - made disasters ' . ### prevention is of key importance for protection against disasters and requires further action as called for in the council conclusions of 30 november 2009 and in the european parliament resolution of 21 september 2010 on the commission ' s communication a ' community approach on the prevention of natural and man - made disasters ' . prevention is cost - effective in the long run and it is a key to successful civil protection at both member state and union level .


### support member states and third countries , referred to in article 28 , in preventing major disasters ; ### support member states and third countries , referred to in article 28 , in preventing major disasters , with a particular emphasis on sustainable development , green economy and preventing climate change ;


### the risk management plans shall take into account the national risk assessments and other relevant risk assessment and shall be coherent with other relevant plans in force in that member state . ### the risk management plans shall take into account the national risk assessments and other relevant risk assessment and shall be coherent with other relevant plans in force in that member state . they shall be based on scientific data .


### the capacities registered in the european emergency response capacity shall be available for emergency response operations under the mechanism at the request of the commission through the erc . member states shall inform the commission as soon as possible of any compelling reasons that prevent them from making these capacities available in a specific emergency . ### the capacities registered in the european emergency response capacity shall be available for emergency response operations under the mechanism at the request of the commission through the erc . member states shall inform the commission as soon as possible of any compelling reasons that prevent them from making these capacities available in a specific emergency . in order to allow for solutions in case a member state is prevented from making its capacities available and in order to guarantee a swift and sufficient response , the voluntary pool shall include an adequate number of assets of each type .


### developing response capacities at union level , where it is more cost - efective , that can serve as a common buffer against shared risks . ### developing response capacities at union level , where it is more cost - effective , inter alia horizontal assets ' capacities , logistics , assessment and coordination , that can serve as a common buffer against shared risks


### the financial reference amount for the implementation of this decision for the period 2014 to 2020 shall be eur 513&#160 ; 000&#160 ; 000 at current prices . eur 276 000 000 at current prices shall derive from heading 3 ' security and citizenship ' of the financial framework and eur 237 000 000 at current prices from heading 4 ' global europe . ' ### within the meaning of point [ 17 ] of the interinstitutional agreement of . . . / . . . . between the european parliament , the council and the commission on cooperation in budgetary matters and on sound financial management , the prime&#160 ; reference amount&#160 ; for the budgetary authority during the annual budgetary procedure for the implementation of this decision for the period 2014 to 2020 , &#160 ; shall be eur xxx xxx xxx at&#160 ; 2011 prices . eur xxx xxx xxx at 2011 prices shall derive from heading 3 ' security and citizenship ' of the financial framework and eur xxx xxx xxx at 2011 prices from heading 4 ' global europe . '


### creating and maintaining the european emergency response capacity , as referred to in article 11 . the union financial contribution for actions under this point shall take the form of unit costs determined per type of capacity and shall not exceed 25% of the total eligible costs . ### creating and maintaining the european emergency response capacity , as referred to in article 11 . the union financial contribution for actions under this point shall take the form of unit costs determined per type of capacity and shall not exceed 50% of the total eligible costs .


### identifying and filling gaps in the european emergency response capacity in accordance with article 12 . actions taken in accordance with this point shall be based on a thorough needs and cost - benefit analysis per type of capacity , taking into account the probability and impact of the relevant risks . the union financial contribution for the actions under this point shall not exceed 85% of the total eligible costs ; ### identifying and filling gaps in the european emergency response capacity in accordance with article 12 . actions taken in accordance with this point shall be based on a thorough needs and cost - benefit analysis per type of capacity , taking into account its horizontal nature and its possible benefit in different disaster situations , its highly specialised nature and cost , or the probability and impact of the relevant risks . the union financial contribution for the actions under this point shall not exceed 85% of the total eligible costs ;


### synergies and complementarity shall be sought with other instruments of the union . in the case of a response in third countries , the commission shall ensure the complementarity and coherence of actions financed under this decision and actions financed under regulation no 1257 / 96 . ### synergies and complementarity shall be sought with other instruments of the union , inter alia , with the funds covered by the common provisions regulation . in the case of a response in third countries , the commission shall ensure the complementarity and coherence of actions financed under this decision and actions financed under regulation no 1257 / 96 . in the field of preventive external action , synergies should be exploited with regulation no . . . . . establishing the instrument for nuclear safety cooperation and regulation no . . . . . establishing the development cooperation instrument . in terms of post - crisis action , complementarity should be ensured with council regulation no 1257 / 96 of 20 june 1996 concerning humanitarian aid , the european voluntary human aid corps , european development fund and the emergency aid reserve .


### the union and the member states have set themselves the objective of countering fraud , corruption and any other illegal activities affecting the financial interests of the union , including cigarette smuggling and counterfeiting . together with the commission , the member states should , in particular , organise close and regular cooperation between the competent authorities . ### the union and the member states have set themselves the objective of countering fraud , corruption and any other illegal activities affecting the financial interests of the union , including tobacco and cigarette smuggling as well as counterfeiting . together with the commission , the member states should , in particular , organise close and regular cooperation between the competent authorities .


### to continue and even develop the activities at union and member state level to counter fraud , corruption and any other illegal activities affecting the financial interests of the union , including the fight against cigarette smuggling and counterfeiting , also taking into account the new challenges in a context of budgetary austerity , a new programme should be adopted . ### to continue and even develop the activities at union and member state level to counter fraud , corruption and any other illegal activities affecting the financial interests of the union , including the fight against tobacco and cigarette smuggling as well as counterfeiting , also taking into account the new challenges in a context of budgetary austerity , a new programme should be adopted .


### an evaluation of the programme shall be carried out by the commission . no later than by 31 december 2017 , an evaluation report shall be established by the commission on the achievement of the objectives of all the measures , results and impacts , the efficiency of the use of resources and its european added value , in view of a decision on the renewal , modification or suspension of the measures . the evaluation shall additionally address the scope for simplification , its internal and external coherence , the continued relevance of all objectives , as well as the contribution of the measures to the union priorities of smart , sustainable and inclusive growth . it shall take into account evaluation results on the long - term impact of the predecessor measures . ### an independent and thorough evaluation of the programme shall be carried out by the commission . no later than by 31 december 2017 , an evaluation report shall be established by the commission on the achievement of the objectives of all the measures , results and impacts , the efficiency of the use of resources and its european added value , in view of a decision on the renewal , modification or suspension of the measures . the evaluation shall additionally address the scope for simplification , its internal and external coherence , the continued relevance of all objectives , as well as the contribution of the measures to the union priorities of smart , sustainable and inclusive growth . it shall take into account the evaluation results on the achievements of the objectives of the hercule ii programme to be presented by the commission by 31 december 2014 .


### in addition , by 31 december 2021 , the commission shall present to the european parliament and to the council a report on the achievement of the objectives of the programme . ### in addition , by 31 december 2021 , the commission shall present to the european parliament and to the council an evaluation report on the achievements of the objectives of the programme and its added value .


### the current use of different reporting formats makes it difficult for manufacturers and importers to fulfil their reporting obligations and burdensome for the member states and the commission to compare , analyse and draw conclusions from the information received . in this light there should be a common mandatory format for the reporting of ingredients and emissions . the greatest possible transparency of product information should be ensured for the general public , while ensuring that appropriate account is taken of the commercial and intellectual property rights of the manufacturers of tobacco products . ### the current use of different reporting formats makes it difficult for manufacturers and importers to fulfil their reporting obligations and burdensome for the member states and the commission to compare , analyse and draw conclusions from the information received . in this light there should be a common mandatory format for the reporting of ingredients and emissions . the greatest possible transparency of product information should be ensured for the general public , while ensuring that appropriate account is taken of the commercial and intellectual property rights of the manufacturers of tobacco products and of compatibility with wto obligations .


### the prohibition of tobacco products with characterising flavours does not prohibit the use of individual additives altogether , but obliges the manufactures to reduce the additive or the combination of additives to such an extent that the additives no longer result in a characterising flavour . the use of additives necessary for manufacturing of tobacco products should be allowed , as long as they do not result in a characterising flavour . . the commission should ensure uniform conditions for the implementation of the provision on characterising flavour . independent panels should be used by the member states and by the commission to assist in such decision making . the application of this directive should not discriminate between different tobacco varieties . ### the prohibition of additives which improve the flavour of tobacco does not prohibit the use of individual additives altogether , but obliges the manufactures to reduce the additive or the combination of additives to such an extent that the additives do not improve the flavour or taste . the use of additives necessary for manufacturing of tobacco products should be allowed , as long as they do not have a significant impact on the flavour . the commission should ensure uniform conditions for the implementation of the provision on characterising flavour . independent panels should be used by the member states and by the commission to assist in such decision making . the application of this directive should not discriminate between different tobacco varieties .


### the prohibition of tobacco products with characterising flavours does not prohibit the use of individual additives altogether , but obliges the manufactures to reduce the additive or the combination of additives to such an extent that the additives no longer result in a characterising flavour . the use of additives necessary for manufacturing of tobacco products should be allowed , as long as they do not result in a characterising flavour . the commission should ensure uniform conditions for the implementation of the provision on characterising flavour . independent panels should be used by the member states and by the commission to assist in such decision making . the application of this directive should not discriminate between different tobacco varieties . ### the prohibition of tobacco products with characterising flavours does not prohibit the use of individual additives altogether , but obliges the manufactures to reduce the additive or the combination of additives to such an extent that the additives no longer result in a characterising flavour . the use of additives necessary for manufacturing of tobacco products and used in particular to improve the quality of tobacco grown in the eu should be allowed , as long as they do not result in a characterising flavour . the commission should ensure uniform conditions for the implementation of the provision on characterising flavour . independent panels should be used by the member states and by the commission to assist in such decision making . the application of this directive should not discriminate between different tobacco varieties or between the same tobacco varieties grown under different climatic conditions .


### the prohibition of tobacco products with characterising flavours does not prohibit the use of individual additives altogether , but obliges the manufactures to reduce the additive or the combination of additives to such an extent that the additives no longer result in a characterising flavour . the use of additives necessary for manufacturing of tobacco products should be allowed , as long as they do not result in a characterising flavour . . the commission should ensure uniform conditions for the implementation of the provision on characterising flavour . independent panels should be used by the member states and by the commission to assist in such decision making . the application of this directive should not discriminate between different tobacco varieties . ### the prohibition of tobacco products with characterising flavours does not prohibit the use of individual additives altogether , but obliges the manufactures to reduce the additive or the combination of additives to such an extent that the additives no longer result in a characterising flavour . the use of sugar and additives necessary for manufacturing of tobacco products should be allowed , as long as they do not result in a characterising flavour . the commission should ensure uniform conditions for the implementation of the provision on characterising flavour . independent panels should be used by the member states and by the commission to assist in such decision making . the application of this directive should not discriminate between different tobacco varieties .


### the prohibition of tobacco products with characterising flavours does not prohibit the use of individual additives altogether , but obliges the manufactures to reduce the additive or the combination of additives to such an extent that the additives no longer result in a characterising flavour . the use of additives necessary for manufacturing of tobacco products should be allowed , as long as they do not result in a characterising flavour . the commission should ensure uniform conditions for the implementation of the provision on characterising flavour . independent panels should be used by the member states and by the commission to assist in such decision making . the application of this directive should not discriminate between different tobacco varieties . ### the prohibition of tobacco products with characterising flavours does not prohibit the use of individual additives altogether , but obliges the manufactures to reduce the additive or the combination of additives to such an extent that the additives no longer result in a characterising flavour . the use of additives such as sugar , necessary for manufacturing of tobacco products should be allowed , as long as they do not result in a characterising flavour . the commission should ensure uniform conditions for the implementation of the provision on characterising flavour . independent panels should be used by the member states and by the commission to assist in such decision making . the application of this directive should not discriminate between different tobacco varieties .


### considerable volumes of illicit products , which do not comply with the requirements laid down in directive 2001 / 37 / ec , are placed on the market and indications are that these volumes might increase . such products undermine the free circulation of compliant products and the protection provided for by tobacco control legislations . in addition , the fctc obliges the union to fight against illicit products , as part of a comprehensive tobacco control policy . provision should thus be made for unit packets of tobacco products to be marked in a unique and secure way and their movements to be recorded so that these products can be tracked and traced in the union and their compliance with this directive can be monitored and better enforced . in addition , provision should be made for the introduction of security features that will facilitate the verification of whether or not products are authentic . ### considerable volumes of illicit products , which do not comply with the requirements laid down in directive 2001 / 37 / ec , are placed on the market and indications are that these volumes might increase . such products undermine the free circulation of compliant products and the protection provided for by tobacco control legislations . in addition , the fctc obliges the union to fight against illicit products , as part of a comprehensive tobacco control policy . provision should thus be made for unit packets of tobacco products to be marked in a unique and secure way and their movements to be recorded so that these products can be tracked and traced in the union and their compliance with this directive can be monitored and better enforced in order to restrain illegal trafficking of tobacco products especially along the external borders of the union . in addition , provision should be made for the introduction of security features that will facilitate the verification of whether or not products are authentic .


### cross - border distance sales of tobacco facilitate access to tobacco products of young people and risk to undermine compliance with the requirements provided for by tobacco control legislation and in particular by this directive . common rules on a notification system are necessary to ensure that this directive achieves its full potential . the provision on notification of cross - border distance sales of tobacco in this directive should apply notwithstanding the notification procedure set out in directive 2000 / 31 / ec of the european parliament and of the council of 8 june 2000 on certain legal aspects of information society services40 . business to consumer distance sale of tobacco products is further regulated by directive 97 / 7 / ec of the european parliament and the council of 20 may 1997 on the protection of consumers in respect of distance contracts , which will be replaced by directive 2011 / 83 / eu of the european parliament and the council of 25 october 2011 on consumer rights , as of 13 june 2014 . 41 ### internet sales of tobacco facilitate access to tobacco products of young people and risk to undermine compliance with the requirements provided for by tobacco control legislation and in particular by this directive , and should therefore be banned . business to consumer distance sale of tobacco products is further regulated by directive 97 / 7 / ec of the european parliament and the council of 20 may 1997 on the protection of consumers in respect of distance contracts , which will be replaced by directive 2011 / 83 / eu of the european parliament and the council of 25 october 2011 on consumer rights , as of 13 june 2014 . 41


### each unit packet and any outside packaging of tobacco for smoking shall carry combined health warnings . the combined health warnings shall : ### each unit packet and any outside packaging of tobacco for smoking shall carry combined health warnings ensuring consumers ' right to have access to proper information . the combined health warnings shall :


### height : not less than 64 mm ; ### width : the full width of the front and the back surface of the packaging ;


### width : not less than 55 mm . ### height : the minimum height required for the health warnings to cover 75% of the external area of the front and back surfaces .


### the fund for european aid to the most deprived should strengthen social cohesion by contributing to the reduction of poverty in the union by supporting national schemes that provide non - financial assistance to the most deprived persons to alleviate food deprivation , homelessness and material deprivation of children . ### the fund for european aid to the most deprived should strengthen social cohesion by contributing to the reduction of poverty in the union by supporting national schemes that provide non - financial assistance to the most deprived persons to alleviate food deprivation , homelessness and material deprivation of children and the elderly .


### the fund for european aid to the most deprived should strengthen social cohesion by contributing to the reduction of poverty in the union by supporting national schemes that provide non - financial assistance to the most deprived persons to alleviate food deprivation , homelessness and material deprivation of children . ### the fund for european aid to the most deprived should strengthen social cohesion by contributing to the reduction of poverty in the union by supporting , primarily through the provision of food supplies , national schemes that provide non - financial assistance to the most deprived persons to alleviate food deprivation , homelessness and material deprivation of children .


### the operational programme of each member state should identify and justify the forms of material deprivation to be addressed , and describe the objectives and features of the assistance to the most deprived persons that will be provided through the support of national schemes . it should also include elements necessary to ensure effective and efficient implementation of the operational programme . ### amendement the operational programme of each member state should identify and justify the forms of material deprivation to be addressed , and describe the objectives and features of the assistance to the most deprived persons that will be provided through the support of national schemes . access to food should be the first deprivation to be addressed by the member states . the programme should also include elements necessary to ensure its effective and efficient implementation .


### citizens have the right to know how the union’s financial resources are invested and to what effects . for the purpose of ensuring wide dissemination of information about the achievements of the fund and to ensure accessibility and transparency of funding opportunities , detailed rules about information and communication , especially in relation to the responsibilities of the member states and the beneficiaries , should be set out . ### citizens have the right to know how the union’s financial resources are invested and to what effects . for the purpose of ensuring wide dissemination of information about the achievements of the fund and to ensure accessibility and transparency of funding opportunities , detailed rules about information and communication , especially in relation to the responsibilities of local and regional authorities in the member states and the beneficiaries , should be set out .


### [ proposal for a ] regulation of the european parliament and of the council establishing a common organisation of the markets in agricultural products provides that products bought under public intervention may be disposed of by making them available for the scheme for food distribution to the most deprived in the union if that scheme so provides . given that , depending on the circumstances , obtaining of food from the use , processing or sale of such stocks might be economically the most favourable option , it is appropriate to provide for such a possibility in this regulation . the amounts derived from a transaction concerning the stocks should be used for the benefit of the most deprived , and should not be applied so as to diminish the obligation of the member states to co - finance the programme . in order to ensure the most efficient possible use of the intervention stocks and the proceeds thereof , the commission should in accordance with article 19 of the regulation no [ cmo ] adopt implementing acts establishing procedures by which the products in intervention stocks may be used , processed or sold for the purposes of the most deprived programme . ### amendement [ proposal for a ] regulation of the european parliament and of the council establishing a common organisation of the markets in agricultural products provides that products bought under public intervention may be disposed of by making them available for the scheme for food distribution to the most deprived in the union if that scheme so provides . given that , depending on the circumstances , obtaining of food from the use , processing or sale of such stocks might be economically the most favourable option , it is appropriate to provide for such a possibility in this regulation . the amounts derived from a transaction concerning the stocks should be used for the benefit of the most deprived to complement the resources of the fund without the costs of that use being deducted from the relevant financial appropriations . in order to ensure the most efficient possible use of the intervention stocks and the proceeds thereof , the commission should in accordance with article 19 of the regulation no [ cmo ] adopt implementing acts establishing procedures by which the products in intervention stocks may be used , processed or sold for the purposes of the most deprived programme .


### this regulation respects fundamental rights and observes the principles recognised in particular by the charter of fundamental rights of the european union , including respect for human dignity and for private and family life , the right to the protection of personal data , the rights of the child , the rights of the elderly , equality between men and women , and the prohibition of discrimination . this regulation must be applied according to these rights and principles . ### this regulation respects fundamental rights and observes the principles recognised in particular by the charter of fundamental rights of the european union , including respect for human dignity and for private and family life , the right to the protection of personal data , the rights of the child , the right to social assistance and housing , the rights of the elderly , equality between men and women , and the prohibition of discrimination . this regulation must be applied according to these rights and principles .


### texte proposé par la commission ' most deprived persons ' means physical persons , whether individuals , families , households or groups composed of such persons , whose need for assistance has been established according to the objective criteria adopted by the national competent authorities , or defined by the partner organisations and which are approved by those competent authorities ; ### amendement ' most deprived persons ' means physical persons , whether individuals , families , households or groups composed of such persons , whose need for assistance has been established according to the objective criteria adopted by the national competent authorities in cooperation with the partner organisations and which are approved by those national authorities ;


### in accordance with their respective responsibilities , the commission and the member states shall ensure coordination with the european social fund , and with other union policies and instruments . ### in accordance with their respective responsibilities , the commission and the member states shall ensure coordination with the european social fund , and with other union policies and instruments , such as the european agricultural fund for rural development in a manner consistent with priorities three and six of article 5 of regulation no xxx / xxxx of the european parliament and of the council on support for rural development by the european agricultural fund for rural development .


### the commission and the member states shall ensure the effectiveness of the fund , in particular through monitoring , reporting and evaluation . ### the commission and the member states shall ensure the effectiveness of the fund , in particular through monitoring , reporting and evaluation , as well as by informing the public on the achievements of the fund and on how money is used .


### the commission and the member states shall ensure that equality between men and women and the integration of the gender perspective are promoted during the various stages of the implementation of the fund . the commission and the member states shall take appropriate steps to prevent any discrimination based on sex , racial or ethnic origin , religion or belief , disability , age or sexual orientation in obtaining access to the fund . ### the commission and the member states shall ensure that equality between men and women and the integration of the gender perspective are promoted during the various stages of the implementation of the fund . the commission and the member states shall take appropriate steps to prevent any discrimination based on sex , racial or ethnic origin , religion or belief , disability , place of residence , age or sexual orientation in obtaining access to the fund .


### operations financed by the fund shall comply with applicable union and national law . in particular , the fund may only be used to support distribution of food or goods that are in conformity with the union legislation on consumer product safety . ### operations financed by the fund shall comply with applicable union and national law . in particular , the fund may only be used to support distribution of food or goods that are in conformity with the union legislation on consumer product safety . in order to prevent waste and to encourage the donation of food products which have not been sold or consumed because their expiry dates have passed , the commission should make the definitions of use - by date and best - before date contained in eu rules clearer for distributors and consumers , so that foods which can still safely be eaten are not thrown away .


### the commission shall adopt a decision , by means of implementing acts , setting out the annual breakdown of the global resources by member state , in accordance with article 84 of regulation no… , without prejudice to paragraph 4 of this article , taking into account the following indicators established by eurostat : the population suffering from severe material deprivation ; the population living in households with very low work intensity . ### the commission shall adopt a decision , by means of implementing acts , setting out the annual breakdown of the global resources by member state , in accordance with article 84 of regulation no… , without prejudice to paragraph 4 of this article , taking into account the following indicators established by eurostat : the relative poverty threshold , i . e . the percentage of the population living in a household which does not have an income of at least 60% of the national median income ; the population suffering from severe material deprivation ; the population living in households with very low work intensity .


### the member states shall provide information on and promote the actions supported by the fund . the information shall be addressed to the most deprived persons , the media and the wider public . it shall highlight the role of the union and ensure that the contribution from the fund is visible . ### the member states shall provide information on the achievements of the fund and on how money is used and promote the actions supported by the fund . the information shall be addressed to the most deprived persons , the media and the wider public . it shall highlight the role of the union and ensure that the contribution from the fund is visible .


### at the request of a member state , interim payments and payments of the final balance may be increased by 10 percentage points above the co - financing rate applicable to the operational programme . the increased rate , which can not exceed 100% , shall apply to requests for payment relating to the accounting period in which the member state has submitted its request and subsequent accounting periods during which the member state meets one of the following conditions : ### at the request of a member state , interim payments and payments of the final balance may be increased by 15 percentage points above the co - financing rate applicable to the operational programme . the increased rate , which cannot exceed 100% , shall apply to requests for payment relating to the accounting period in which the member state has submitted its request and subsequent accounting periods during which the member state meets one of the following conditions :