### (6) when calculating the share of renewables in a member state , renewable fuels of non-biological origin should be counted in the sector where they are consumed (electricity , heating and cooling , or transport). to avoid double-counting , the renewable electricity used to produce these fuels should not be counted. this would result in a harmonisation of the accounting rules for these fuels throughout the directive , regardless of whether they are counted for the overall renewable energy target or for any sub-target. it would also allow to count the real energy consumed , taking account of energy losses in the process to produce those fuels. moreover , it would allow for the accounting of renewable fuels of non-biological origin imported into and consumed in the union. ### (6) when calculating the share of renewables in a member state , renewable fuels of non-biological origin should be counted in the sector where they are consumed (electricity , heating and cooling , or transport). to avoid double-counting , the renewable electricity used to produce these fuels should not be counted. this would result in a harmonisation of the accounting rules for these fuels throughout the directive , regardless of whether they are counted for the overall renewable energy target or for any sub-target. it would also allow to count the real energy consumed , taking account of energy losses in the process to produce those fuels. moreover , it would allow for the accounting of renewable fuels of non-biological origin imported into and consumed in the union. when renewable fuels of non-biological origin are consumed in a member state other than the member state where they were produced , in order to compensate the costs incurred by the producing member state and to avoid discouraging investments , rules should be established to account for at least a minimum amount of the renewable fuels of non-biological origin consumed in a member state towards the share of gross final consumption of energy from renewable sources in the member state where they were produced.


### 10. highlights the fact that the ombudsman has launched a strategic initiative into how the administration records text and instant messages sent/received by staff members in their professional capacity; supports the ombudsman’s commitment to improving the way the eu administration deals with text and instant messages and other new technologies in the context of its transparency obligations; recalls that text messages whose content relates to the policies , activities and decisions falling within the institution’s sphere of responsibility , are considered eu documents under the transparency regulation; ### 10. highlights the fact that the ombudsman has launched a strategic initiative into how the administration records text and instant messages sent/received by staff members in their professional capacity; supports the ombudsman’s commitment to improving the way the eu administration deals with text and instant messages and other new technologies in the context of its transparency obligations;


### 12. reiterates its call for the eu institutions to ensure that informal trilogues are more transparent by holding the meetings in public; reiterates its call also to publish documentation including calendars , agendas , minutes , documents examined , amendments , decisions taken , information on member state delegations and their positions and minutes , in a standardised and easily accessible online environment , by default and without prejudice to the exemptions listed in article 4(1) of the transparency regulation; ### 12. stresses the need to monitor the implementation of the ombudsman’s recommendations of2016 for transparency in trilogues; welcomes the ombudsman’s call for a greater transparency in trilogues while recognising the need for the right balance between transparency and the particular challenges and sensitivities involved in reaching compromises on legislative proposals; reiterates its call to publish before or shortly after trilogue meetings , documentation such as calendars , agendas , minutes , documents examined , amendments , decisions taken , information on member state delegations and their positions and minutes , in a standardised and easily accessible online environment , by default and without prejudice to the exemptions listed in article 4(1) of the transparency regulation;


### 4. recalls that the rights provided by the citizens’ rights section of the agreement can be relied on directly by eu citizens in uk courts and by uk nationals in the courts of the member states; ### 4. recalls that uk courts must pay due regard to cjeu case law handed down after the transition period , and the rights provided by the citizens’ rights section of the agreement can be relied on directly by eu citizens in uk courts and by uk nationals in the courts of the member states;


### 4. urges the uk authorities to ensure the effective and transparent implementation of temporary protection measures for eu citizens who missed the deadline for applications; ### 4. urges the uk authorities to ensure the effective and transparent implementation of temporary protection measures for eu citizens who missed the deadline for applications , including the right to remain , work and access services during the interim period while their applications are considered.


### 7. welcomes the uk’s establishment of the eu settlement scheme to fulfil its obligations to eu citizens and their family members; expresses concern at the high number of applicants , up to 41 % , who are only accorded pre-settled status; is worried that eu citizens with pre-settled status have to make a second application to obtain settled status , which might lead to an automatic and illegal loss of their rights; ### 7. welcomes the uk’s establishment of the eu settlement scheme to fulfil its obligations to eu citizens and their family members; expresses concern at the high number of applicants , up to 40% , who are only accorded pre-settled status; is worried that eu citizens with pre-settled status have to make a second application to obtain settled status , which might lead to an automatic and illegal loss of their rights;


### 7. condemns incidents where eu citizens trying to enter the uk without a visa have been detained and held in immigration removal centres , often for disproportionately long periods; regrets the uk’s decision to charge different fees to visa applicants from a number of different eu countries depending on their country of origin. ### 7. condemns incidents where eu citizens trying to enter the uk without a visa have been unfairly detained and held in immigration removal centres , often for disproportionately long periods; regrets the uk’s decision to charge different fees to visa applicants from a number of different eu countries depending on their country of origin.


### 11. considers that the eu settlement scheme’s requirement that eu citizens with pre-settled status have to make a second application to the scheme in order to be provided with the indefinite right to remain in the uk is problematic and puts citizens at a higher risk of missing deadlines; highlights the difficulties that eu citizens may encounter in attempting to apply for settled or pre-settled status owing to the uk home office’s insistence on a digital-only approach to the application process; ### 11. considers that the eu settlement scheme’s requirement that eu citizens with pre-settled status have to make a second application to the scheme in order to be provided with the indefinite right to remain in the uk is problematic and puts citizens at a higher risk of missing deadlines , including the risk of automatic loss of their uk residence; is alarmed by very high levels of applicants who are only accorded the pre-settled status; highlights the difficulties that eu citizens may encounter in attempting to apply for settled or pre-settled status owing to the uk home office’s insistence on a digital-only approach to the application process;


### 12. considers that the absence of a physical document creates the risk that many eu citizens and , in particular , the elderly and vulnerable and digitally challenged people will struggle to prove their rights; points out that the complexity of proving digital status may lead to the risk of discrimination against eu citizens; ### 12. considers that the absence of a physical document creates the risk that many eu citizens and , in particular , the elderly , the people with disabilities and vulnerable and digitally challenged people will struggle to prove their rights; to this end , reaffirms the parliament’s call for the issuing of a physical document as a proof of the eu citizens’ residing rights in the uk; points out that the complexity of proving digital status may lead to the risk of discrimination against eu citizens; stresses that it is fundamental to create smooth , simple and transparent administrative procedures accessible to all , and that administrative costs , if any , must not exceed those imposed on nationals for issuing similar documents;


### e. whereas , however , the overall number of petitions remains modest in relation to the total population of the eu , revealing that efforts still need to be stepped up to increase citizens’ awareness about their right to petition; whereas , in exercising the right to petition , citizens expect that the eu institutions will provide added value in finding a solution to their problems; ### e. whereas , however , the overall number of petitions remains modest in relation to the total population of the eu , revealing that efforts still need to be stepped up to increase citizens’ awareness about their right to petition , or of its possible usefulness as a means of drawing the attention of the eu institutions and the member states to matters that affect and concern them directly; whereas , in exercising the right to petition , citizens expect that the eu institutions will provide added value in finding a solution to their problems;


### g. whereas , of the 1 392 petitions submitted in 2021 , 368 were declared inadmissible and 17 were withdrawn; whereas the relatively high percentage (26.5 %) of inadmissible petitions in 2021 demonstrates that there is still a widespread lack of clarity about the scope of the union’s areas of responsibility; ### g. whereas , of the 1 392 petitions submitted in 2021 , 368 were declared inadmissible and 17 were withdrawn; whereas the relatively high percentage (26.5 %) of inadmissible petitions in 2021 demonstrates that there is still a widespread lack of clarity about the scope of the union’s areas of responsibility; whereas to remedy this situation , communication with citizens needs to be encouraged and improved;


### h. whereas the right to petition the european parliament is one of the fundamental rights of eu citizens; whereas the right to petition provides eu citizens and residents with an open , democratic and transparent mechanism to address their elected representatives directly and is therefore essential to enable citizens to participate actively and effectively in the life of the union; ### h. whereas the right to petition the european parliament is one of the fundamental rights of eu citizens; whereas the right to petition provides eu citizens and residents with an open , democratic and transparent mechanism to address their elected representatives directly and is therefore essential to enable citizens to participate actively and effectively in the life of the union; whereas , through petitions , eu citizens can complain about failures to implement eu law and help detect breaches of eu law;


### i. whereas the right to petition offers parliament the opportunity to enhance its responsiveness to complaints and concerns relating to the respect for eu fundamental rights and compliance with eu legislation in the member states; whereas petitions are therefore a useful source of information on instances of misapplication or breaches of eu law and , thus , enable parliament and other eu institutions to assess the transposition and application of eu law and its impact on the rights of eu citizens and residents; ### i. whereas the european parliament is the only eu institution directly elected by eu citizens; whereas the right to petition offers parliament the opportunity to enhance its responsiveness to complaints and concerns relating to the respect for eu fundamental rights and compliance with eu legislation in the member states; whereas petitions are therefore a useful source of information on instances of misapplication or breaches of eu law and , thus , enable parliament and other eu institutions to assess the transposition and application of eu law and its impact on the rights of eu citizens and residents;


### l. whereas the activities of the committee on petitions are based on the input provided by petitioners; whereas the information submitted by petitioners in their petitions and at committee meetings , along with the commission’s assessment and the replies of the member states and other bodies , are crucial for the work of the committee; whereas admissible petitions also provide valuable contributions to the work of the other parliamentary committees , given that they are forwarded by the committee on petitions to other committees for an opinion or for information; ### l. whereas the activities of the committee on petitions are based on the input provided by petitioners; whereas the information submitted by petitioners in their petitions and at committee meetings , along with the commission’s assessment and the replies of the member states and other bodies , are crucial for the work of the committee; whereas admissible petitions also provide valuable contributions to the work of the other parliamentary committees , given that they are forwarded by the committee on petitions to other committees for an opinion or for information; whereas , therefore , petitions are very important for the legislative process as they provide other parliament committees with useful and direct input for their legislative work in their respective fields;


### n. whereas the main subjects of concern raised in petitions submitted in 2021 related to fundamental rights (in particular the impact of covid-19 emergency measures on the rule of law and democracy , as well on the freedom of movement and the right to work) , health (notably questions on the public health crisis resulting from the persistence of the pandemic , ranging from the protection of citizens’ health , including vaccination policy , to the use , implementation and application of the eu digital covid certificate in the member states and the alleged discrimination between vaccinated and non-vaccinated persons) , the environment (mostly concerning mining activities and their impact on the environment , nuclear safety , air pollution and the deterioration of natural ecosystems) , minority rights and discrimination (including the rights of national or linguistic minorities) , education (in particular questions related to discriminatory access to education or contested national reforms of the law on education) , the situation of eu students in the uk after the uk’s withdrawal from erasmus+ , and employment (in particular questions relating to national treatment of work contracts) , in addition to many other areas of activity; ### n. whereas the main subjects of concern raised in petitions submitted in 2021 related to fundamental rights (in particular the impact of covid-19 emergency measures on the rule of law and democracy , on the freedom of movement and the right to work , as well as a large number of petitions related to lgbtq+ rights in the union) , health (notably questions on the public health crisis resulting from the persistence of the pandemic , ranging from the protection of citizens’ health , including vaccination policy , to the use , implementation and application of the eu digital covid certificate in the member states and the alleged discrimination between vaccinated and non-vaccinated persons) , the environment (mostly concerning mining activities and their impact on the environment , nuclear safety , air pollution and the deterioration of natural ecosystems) , minority rights and discrimination (including the rights of national or linguistic minorities) , education (in particular questions related to discriminatory access to education) , the situation of eu students in the uk after the uk’s withdrawal from erasmus+ , and employment (in particular questions relating to national treatment of work contracts) , in addition to many other areas of activity;


### 2. reiterates the importance of a continuous public debate on the union’s field of activity in order to ensure that citizens are correctly informed about the scope of the union’s competences and the different levels of decision-making; calls , in this regard , for broader awareness raising campaigns , through the active involvement of communications services , to help increase citizens’ knowledge about their right to petition , as well as the scope of the union’s responsibilities , with a view to reducing the number of inadmissible petitions and better responding to citizens’ concerns; ### 2. reiterates the importance of a continuous public debate on the union’s field of activity in order to ensure that citizens are correctly informed about the scope of the union’s competences and the different levels of decision-making; calls , in this regard , for broader awareness raising campaigns , through the active involvement of communications services , to help increase citizens’ knowledge about their right to petition , as well as the scope of the union’s responsibilities and the competences of the committee on petitions , with a view to reducing the number of inadmissible petitions and better responding to citizens’ concerns;


### 4. recalls that petitions contribute considerably to the commission’s role as guardian of the treaties; stresses that reinforced cooperation between the committee on petitions and the commission through timely and detailed answers from the commission , which are based on thorough examination of the issues raised in petitions , are essential to ensure the successful treatment of petitions: reiterates its call on the commission for regular updates on developments in infringement proceedings and for access to relevant commission documents on infringements and eu pilot procedures which have been closed; ### 4. recalls that petitions contribute considerably to the commission’s role as guardian of the treaties; stresses that reinforced cooperation between the committee on petitions and the commission through timely and detailed answers from the commission , which are based on thorough examination of the issues raised in petitions , are essential to ensure the successful treatment of petitions: calls on the commission to regularly update the committee on petitions on developments in infringement proceedings and to ensure that the committee on petitions gets access to relevant commission documents on infringements and eu pilot procedures which have been closed;


### 1. welcomes the original idea behind the conference on the future of europe as regards citizens’ information and participation in democracy at union level , aiming at making the union more understandable and accessible; ### 1. expresses its satisfaction that the conference on the future of europe was a very successful participatory exercise and therefore , it further enlarged the citizens’ information and participation in democracy at union level , aiming at making the union more understandable and accessible; considers that the conference has led to innovative and successful participation by european citizens and has provided an additional opportunity for the european institutions , leading to a comprehensive dialogue between citizens , national parliaments , regional and local authorities , social partners and civil society organisations on the future of the union;


### 1. in order to make social europe a reality , and given the lessons from the pandemic and the war in ukraine on the close interlinkages between our economic and welfare/social systems , it should be ensured that social rights are fully protected and safeguarded in case of conflict with economic freedoms , including by revising the current governance framework. ### 1. in order to make social europe a reality , and given the lessons from the pandemic and the russian invasion of ukraine as well as their impact on the european economic and welfare/social systems , social rights must be put on equal footing with economic freedoms-1. social rights must be fully protected and safeguarded , including by revising the current governance framework.


### 1. supports the proposals made by the plenary of the conference on the future of europe on 9 may 2022 , particularly the following: 6 , 9 , 13 , 15 , 17 , 22 , 25 , 26 , 27 , 28 , 29 , 31 , 32 , 33 , 37 , 46 , 47 , 48 and 49 , as they call to foster culture , education , youth , audiovisual media and sport policies , highlighting their fundamental role in strengthening the european sense of belonging , especially for the youth; ### 1. supports the proposals made by the plenary of the conference on the future of europe on 9 may 2022 , particularly the following: 6 , 9 , 13 , 15 , 17 , 22 , 25 , 26 , 27 , 28 , 29 , 31 , 32 , 33 , 37 , 46 , 47 , 48 and 49 , as they call to foster culture , education , youth , audiovisual media and sport policies , highlighting their fundamental role in strengthening the european sense of belonging , especially for the youth; underlines the importance of youth mainstreaming across eu policies and calls for the immediate implementation of the eu youth test with regards to common european initiatives and policies;


### 1. supports the proposals made by the plenary of the conference on the future of europe on 9 may 2022 , particularly the following: 6 , 9 , 13 , 15 , 17 , 22 , 25 , 26 , 27 , 28 , 29 , 31 , 32 , 33 , 37 , 46 , 47 , 48 and 49 , as they call to foster culture , education , youth , audiovisual media and sport policies , highlighting their fundamental role in strengthening the european sense of belonging , especially for the youth; ### 1. supports the proposals made by the plenary of the conference on the future of europe on 9 may 2022 , particularly the following: 6 , 9 , 13 , 15 , 17 , 22 , 25 , 26 , 27 , 28 , 29 , 31 , 32 , 33 , 37 , 46 , 47 , 48 and 49 , as they call to foster culture , education , youth and solidarity , audiovisual , media and sport policies , highlighting their fundamental role in strengthening the european sense of belonging , especially for the youth;


### 1. insists on more democratic legitimacy , accountability and scrutiny of the union economic policies; stresses for the framework , institutions and tools for eu economic governance to be under the community method; calls for any treaty revision to grant the parliament its role as co-legislator and democratic oversight in these policies; ### 1. insists on more democratic legitimacy , accountability and scrutiny of the union economic policies; notes that the eurogroup and the euro summit are informal forums of discussion within the economic and financial affairs (ecofin) council; calls on the member states to act within the community framework stresses the need for the decision-making framework , institutions and tools for eu economic governance to be under the community method; calls for any treaty revision to grant the parliament its role as co-legislator its right to and democratic oversight in these policies; calls for a broader participation , including ep , ms and social partners in the definition of economic policy priorities to further ownership of the reforms;


### 2. calls therefore for the revision of the tfeu , in particular its title ii , to ensure that the union is able to react agilely and effectively to challenges and to achieve better democratic accountability of the union budget , notably by reinforcing parliament’s role in budgetary decision-making and scrutiny; ### 2. calls therefore for the revision of the tfeu , in particular its title ii , to ensure that the union is able to react agilely and effectively to challenges and to achieve better democratic accountability of the union budget , notably by reinforcing parliament’s role in budgetary decision-making and scrutiny , in particular on the revenue side , since an increasing proportion of revenue is levied directly from natural and legal persons via the new own resources;


### 3. article 122 tfeu shall be amended to lay down a single procedure whereby the council , acting by qualified majority after obtaining the consent of the european parliament , may adopt temporary measures to address severe or exceptional economic situations , without prejudice to other procedures provided for in the treaties; ### 3. article 122 tfeu shall be amended to provide for the application of the ordinary legislative procedure in the adoption of temporary measures to address severe or exceptional economic situations , without prejudice to other procedures provided for in the treaties;


### 4. article 311 tfeu shall be amended so that the decision laying down the provisions relating to the system of own resources of the union and the implementing measures for that system are adopted by the council acting by qualified majority after obtaining the consent of the european parliament; ### 4. article 311 tfeu shall be amended so that the decision laying down the provisions relating to the system of own resources of the union and the implementing measures for that system are adopted by the european parliament and the council acting in accordance with the ordinary legislative procedure;


### 4. article 311 tfeu shall be amended so that the decision laying down the provisions relating to the system of own resources of the union and the implementing measures for that system are adopted by the council acting by qualified majority after obtaining the consent of the european parliament; ### 4. article 311 tfeu shall be amended so that the decision laying down the provisions relating to the system of own resources of the union and the implementing measures for that system are adopted in accordance with the ordinary legislative procedure;


### 4. article 311 tfeu shall be amended so that the decision laying down the provisions relating to the system of own resources of the union and the implementing measures for that system are adopted by the council acting by qualified majority after obtaining the consent of the european parliament; ### 4. article 311 tfeu shall be amended so that the decision laying down the provisions relating to the system of own resources of the union and the implementing measures for that system are adopted by the council acting by qualified majority after obtaining the consent of the european parliament. with the objective of reinforcing parliament’s role in the decision-making process , parliament and council shall act as co-legislators endowed with equal powers in reference to the system of own resources;


### 5. article 312(2) tfeu shall be amended so that the regulation laying down the multiannual financial framework is adopted by the european parliament and the council acting in accordance with the ordinary legislative procedure; ### 5. article 312(2) tfeu shall be amended so that the regulation laying down the multiannual financial framework is adopted by the european parliament and the council acting in accordance with the ordinary legislative procedure. the duration of the mff should be aligned with the political cycle of the european legislature , in order to strengthen democratic legitimacy and scrutiny;


### 2. requests amending articles 4 and 6 tfeu to introduce shared competences in the field of education , at a minimum in the field of citizenship education , highlighting that the exercise of that competence by the union shall not result in member states being prevented from exercising their competence; ### 2. requests amending articles 4 and 6 tfeu to introduce shared competences in the field of education , at a minimum in the field of citizenship education , highlighting that the exercise of that competence by the union shall not result in member states being prevented from exercising their competence; encourages the commission and the member states to elaborate an integrated plan for education at european level as requested by the conference on the future of europe in order to raise the profile of education across european policies and to advance towards the objective of every citizen having access to quality education;


### 2. requests amending articles 4 and 6 tfeu to introduce shared competences in the field of education , at a minimum in the field of citizenship education , highlighting that the exercise of that competence by the union shall not result in member states being prevented from exercising their competence; ### 2. requests amending articles 4 and 6 tfeu to introduce shared competences in the field of education , with its corresponding change in article 165 tfeu , at a minimum in the field of citizenship education , highlighting that the exercise of that competence by the union shall not result in member states being prevented from exercising their competence , in order to fulfil recommendation 46 expressed by citizens in the conference on the future of europe , in particular youth , and the european parliament resolution of 6 april 2022 on the implementation of citizenship education actions;


### 2. requests amending articles 4 and 6 tfeu to introduce shared competences in the field of education , at a minimum in the field of citizenship education , highlighting that the exercise of that competence by the union shall not result in member states being prevented from exercising their competence; ### 2. reiterates the need to implement the recommendation made by the conference on the future of europe with regards to the need to build european competences in the field of education and in this regard requests amending articles 4 and 6 tfeu to introduce shared competences in the field of education , at a minimum in the field of citizenship education , highlighting that the exercise of that competence by the union shall not result in member states being prevented from exercising their competence;


### 2. supports an economic governance framework that ensures stability , full employment , strategic and sustainable investments , democratic accountability and ownership , and fiscal policies and instruments to counteract shocks; ### 2. supports an economic governance framework that ensures stability , full employment , strategic and sustainable investments , democratic accountability and ownership , and fiscal policies and instruments to counteract shocks; notes that the conference on the future of europe discussions highlighted the strong demand of a deep review of eu's economic governance and the european semester , in order to ensure that the green and digital transitions , social justice and social progress go hand in-hand with economic competitiveness; reminds that the parliament3a agreed to an urgent reform of the union’s economic governance architecture , including simpler and clearer fiscal rules and a framework more conducive to long-term economic growth;


### 2. supports an economic governance framework that ensures stability , full employment , strategic and sustainable investments , democratic accountability and ownership , and fiscal policies and instruments to counteract shocks; ### 2. supports an economic governance framework that ensures stability , full employment , strategic and sustainable investments , democratic accountability and ownership , and fiscal policies and instruments to counteract shocks; stresses the need for the application of the fiscal rules to be more flexible and subject to the democratic supervision of the parliament;


### 3. points out , in this regard , that common minimum standards in education should be adopted , focusing on the following topics: civic education including union values and history of europe , digital skills , media and information literacy , language learning , environmental education , soft-skills , economic literacy and steam education; ### 3. points out , in this regard , that common minimum standards in education should be adopted , focusing on the following topics: civic education including union values and history of europe , digital skills , media and information literacy , language learning , environmental education , soft-skills , including critical thinking , resilience , mutual respect and understanding , financial education , lifelong learning , economic literacy and steam education; calls for the development of a skills-based approach centred on preparing learners with relevant competences for the labour market and social life;


### 3. points out , in this regard , that common minimum standards in education should be adopted , focusing on the following topics: civic education including union values and history of europe , digital skills , media and information literacy , language learning , environmental education , soft-skills , economic literacy and steam education; ### 3. points out , in this regard , that common minimum standards in education should be adopted , without prejudice to national and regional competences , focusing on the following topics: citizenship education including union values and history of europe , digital skills , media and information literacy , language learning , environmental education , soft-skills , economic literacy and steam education; highlights that working towards achieving these common goals should reduce educational inequities across europe;


### 3. calls for the economic governance to be redesigned taking into account lessons learned from the ngeu and sure processes; ### 3. points out the importance of common tools to respond to economic shocks on an european level as learned from the previous financial crisis , the covid-19 crisis and as well in the current economic shock due to the russian aggression in ukraine; calls for the economic governance to be redesigned taking into account lessons learned from the ngeu and sure processes; calls for a stronger involvement of the european parliament , on equal footing with the council in defining the eu common priorities , and to ensure a proper scrutiny of its implementation;


### 4. notes that many of the proposals endorsed by the conference aim at strengthening european identity and citizenship and , do not necessarily require treaty changes but a deepening of the existing instruments and objectives in the fields of culture , education , youth , audiovisual media and sport; ### 4. stresses that many of the proposals endorsed by the conference aim at strengthening european identity and citizenship and , do not necessarily require treaty changes but a deepening of the existing instruments and objectives in the fields of culture , education , youth , audiovisual media and sport; highlights in this regard recommendation 48.5 , requesting the need to advance towards the protection of cultural workers by adopting a legal statute of the artist at european level;


### 4. urges that the framework of the ecb’s accountability to parliament be improved; calls for a more comprehensive definition of the price stability and the ways to achieve it; ### 4. urges that the framework of the ecb’s accountability to parliament be improved; calls for a more comprehensive definition of the price stability and the ways to achieve it; highlights the secondary mandate of the ecb to support the general economic policies in the union; calls for a clarification into article 127 tfeu so as to ensure the primary objective of the european system of central banks to maintain price stability is without prejudice to the achievement of the objectives of the union as laid down in article 3 of the teu;


### 4. urges that the framework of the ecb’s accountability to parliament be improved; calls for a more comprehensive definition of the price stability and the ways to achieve it; ### 4. urges that the framework of the ecb’s accountability to parliament be improved; calls for a more comprehensive definition of the price stability and the ways to achieve it; recalls the independence of the ecb in the implementation of monetary policy in pursuit of its primary objective of price stability; calls for the involvement of the parliament in the revision of the monetary policy strategy and the definition of the inflation target , in order to strengthen their democratic legitimacy;


### 5. considers the recommendations made by conference participants as crucial for underpinning the democratic legitimacy of the european project , upholding citizens’ support for our common goals and values , as well as strengthening our diversity and cultural richness in order to foster a connection with europe. ### 5. considers the recommendations made by conference participants as crucial for underpinning the democratic legitimacy of the european project , upholding citizens’ support for our common goals and values , as well as strengthening our diversity and cultural richness in order to foster a connection with europe; highlights that the conference conclusions provide a baseline for relaunching the european project in a more inclusive and adapted manner that responds to the needs and expectations of european citizens.


### 5. underlines the numerous impediments to essential eu tax initiatives over the past decades; calls for gradual change that would allow qmv in certain tax questions; ### 5. stresses that , for the long term , member states should consider the added value of transitioning to qualified majority voting , as recommended by the conference on the future of europe.; underlines the numerous impediments to essential eu tax initiatives over the past decades; calls for gradual change that would allow qmv in certain tax questions , such as highly integrated tax policies (vat) or tax reforms that are approved by member states in the framework of international negotiations; demands that no country should be granted a permanent veto of proposed legislation on its own , notably on tax issues; and calls to refine the concept of qualified majority in art.16 tue in this framework , as well as the passerelle-clause rules , notably art 48(7);


### 5. underlines the numerous impediments to essential eu tax initiatives over the past decades; calls for gradual change that would allow qmv in certain tax questions; ### 5. underlines the numerous impediments to essential eu tax initiatives over the past decades that were blocked due to single eu member states using their veto power; highlights that similarly many tax initiatives were significantly weakened before adoption due to objections by individual member states; considers that international money flows especially have abused the eu's freedom of movement for capital to avoid taxation; calls for tax matters , including the setting of minimum standards on corporate , capital and environmental taxation , to be decided through ordinary legal procedure as outlined in the commission communication "towards a more efficient and democratic decision making in eu tax policy";


### 5. underlines the numerous impediments to essential eu tax initiatives over the past decades; calls for gradual change that would allow qmv in certain tax questions; ### 5. underlines the numerous impediments to essential eu tax initiatives over the past decades; calls for gradual change that would allow qmv in certain tax questions and in particular in the field of own resources;


### 6. highlights the new challenges for union’s competition policy , which require that the treaty be amended to align it with the goals of the green deal and the pillar of social rights and support the union´s strategic autonomy in key sectors; ### 6. highlights the new challenges for union’s competition policy (art101-109 tfue) , which require that the treaty be amended to align it with the goals of the green deal and the european pillar of social rights and support the union´s strategic autonomy in key sectors , calls for a level playing field in the single market in order to promote a stronger , more sustainable and inclusive eu global competitiveness; stresses the need for the parliament to play an active role in the political debate on competition policy , via proper involvement in experts groups and working parties and by shaping and assessing the commission’s enforcement priorities;


### (1) according to article 3(3) of the treaty on european union (teu) and article 191 of the treaty on the functioning of the european union (tfeu) , the union is committed to ensuring a high level of protection and improvement of the quality of the environment. ### (1) according to article 3(3) of the treaty on european union (teu) and article 191 of the treaty on the functioning of the european union (tfeu) , the union is committed to ensuring a high level of protection and improvement of the quality of the environment , based on the precautionary principle , on the principle that preventive action should be taken and that the polluter should pay.


### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. ### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. a better cross-border cooperation between member states and competent authorities , such as europol and eurojust , should be established in order to fight environmental crime.


### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. ### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment , climate , human health as well as human and fundamental rights and therefore call for an appropriate and effective response.


### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. ### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment as well as to the human health and , therefore , call for an appropriate , effective and timely response.


### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. ### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. a better cross-border cooperation between competent authorities should be established in order to fight environmental crime.


### (2) the union continues to be concerned with the rise in environmental criminal offences and their effects , which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences pose a threat to the environment and therefore call for an appropriate and effective response. ### (2) the union continues to be concerned with the significant and continuous rise in environmental criminal offences and their effects in recent years , offences which undermine the effectiveness of union environmental legislation. these offences are moreover increasingly extending beyond the borders of the member states in which the offences are committed. such offences , especially those that cross borders , pose a threat to the environment and therefore call for an appropriate and effective response.


### (3) the existing systems of penalties under directive 2008/99/ec of the european parliament and of the council20and environmental sectoral law have not been sufficient in all environmental policy area to achieve compliance with union law for the protection of the environment. compliance should be strengthened by the availability of criminal penalties , which demonstrate social disapproval of a qualitatively different nature compared to administrative penalties. ### (3) the existing systems of penalties under directive 2008/99/ec of the european parliament and of the council20 and environmental sectoral law have not been sufficient in all environmental policy area to achieve compliance with union law for the protection of the environment. compliance should be strengthened by the availability of promptly enforceable criminal penalties , which demonstrate social disapproval of a qualitatively different nature compared to administrative penalties.


### (3) the existing systems of penalties under directive 2008/99/ec of the european parliament and of the council20 and environmental sectoral law have not been sufficient in all environmental policy area to achieve compliance with union law for the protection of the environment. compliance should be strengthened by the availability of criminal penalties , which demonstrate social disapproval of a qualitatively different nature compared to administrative penalties. ### (3) the existing systems of penalties under directive 2008/99/ec of the european parliament and of the council20 and environmental sectoral law have not been sufficient in all environmental policy area to achieve compliance with union law for the protection of the environment. compliance should be strengthened by the availability of common criminal penalties , which demonstrate social disapproval of a qualitatively different nature compared to administrative penalties.


### (4) the effective investigation , prosecution and adjudication of environmental criminal offences should be improved. the list of environmental criminal offences which were set out in directive 2008/99/ec should be revised and additional categories of offences based on the most serious breaches of union environmental law should be added. provisions on sanctions should be strengthened in order to enhance their deterrent effect as well as the enforcement chain in charge of detecting , investigating , prosecuting and adjudicating environmental criminal offences. ### (4) the effective investigation , prosecution and adjudication of environmental criminal offences should be improved. the list of environmental criminal offences which were set out in directive 2008/99/ec should be revised and additional categories of offences based on the most serious breaches of union environmental law should be added. this is for example the case of illegal logging which is an activity of serious concern that leads to environmental damage , loss of biodiversity and ecosystem degradation , desertification and soil erosion leading to natural disasters , such as landslides , which has led to the destruction or damage of several natura 2000 sites and primary and old-growth forests and can result in the extinction of protected species and specific habitats for different plant and animal species because those engaged in illegal activities tend to disregard laws that protect valuable forest resources. provisions on sanctions should be strengthened in order to enhance their deterrent effect as well as the enforcement chain in charge of detecting , investigating , prosecuting and adjudicating environmental criminal offences.


### (4) the effective investigation , prosecution and adjudication of environmental criminal offences should be improved. the list of environmental criminal offences which were set out in directive 2008/99/ec should be revised and additional categories of offences based on the most serious breaches of union environmental law should be added. provisions on sanctions should be strengthened in order to enhance their deterrent effect as well as the enforcement chain in charge of detecting , investigating , prosecuting and adjudicating environmental criminal offences. ### (4) the effective investigation , prosecution and adjudication of environmental criminal offences should be improved , for example by setting short deadlines in order to make such action more effective. the list of environmental criminal offences which were set out in directive 2008/99/ec should be revised and additional categories of offences based on the most serious breaches of union environmental law , such as acts of arson in forests or wildlife parks , should be added. provisions on sanctions should be strengthened in order to enhance their deterrent effect as well as the enforcement chain in charge of detecting , investigating , prosecuting and adjudicating environmental criminal offences.


### (4) the effective investigation , prosecution and adjudication of environmental criminal offences should be improved. the list of environmental criminal offences which were set out in directive 2008/99/ec should be revised and additional categories of offences based on the most serious breaches of union environmental law should be added. provisions on sanctions should be strengthened in order to enhance their deterrent effect as well as the enforcement chain in charge of detecting , investigating , prosecuting and adjudicating environmental criminal offences. ### (4) the effective detection , investigation , prosecution and adjudication of environmental criminal offences should be improved. the list of environmental criminal offences which were set out in directive 2008/99/ec should be revised and additional categories of offences based on the most serious breaches of union environmental law should be added. provisions on sanctions should be strengthened in order to enhance their deterrent effect as well as the enforcement chain in charge of detecting , investigating , prosecuting and adjudicating environmental criminal offences.


### (7) in order to constitute an environmental offence under this directive , conduct should be unlawful under union law protecting the environment or national laws , administrative regulations or decisions giving effect to that union law. the conduct which constitutes each category of criminal offence should be defined and , where appropriate , a threshold which needs to be met for the conduct to be criminalised should be set. such conduct should be considered a criminal offence when committed intentionally and , in certain cases , also when committed with serious negligence. illegal conduct that causes death or serious injury of persons , substantial damage or a considerable risk of substantial damage for the environment or is considered otherwise as particularly harmful to the environment constitutes a criminal offence when committed with serious negligence. member states remain free to adopt or maintain more stringent criminal law rules in that area. ### (7) in order to constitute an environmental offence under this directive , conduct should be unlawful under union law protecting the environment or national laws , administrative regulations or decisions giving effect to that union law. the conduct which constitutes each category of criminal offence should be defined and , where appropriate , a threshold which needs to be met for the conduct to be criminalised should be set. such conduct should be considered a criminal offence when committed intentionally and , in certain cases , also when committed with serious negligence. illegal conduct that causes death or serious injury of persons , substantial material damage to the environment , persons or administrative premises or a considerable risk of substantial damage for the environment or is considered otherwise as particularly harmful to the environment constitutes a criminal offence when committed with serious negligence. member states remain free to adopt or maintain more stringent criminal law rules in that area.


### (7) in order to constitute an environmental offence under this directive , conduct should be unlawful under union law protecting the environment or national laws , administrative regulations or decisions giving effect to that union law. the conduct which constitutes each category of criminal offence should be defined and , where appropriate , a threshold which needs to be met for the conduct to be criminalised should be set. such conduct should be considered a criminal offence when committed intentionally and , in certain cases , also when committed with serious negligence. illegal conduct that causes death or serious injury of persons , substantial damage or a considerable risk of substantial damage for the environment or is considered otherwise as particularly harmful to the environment constitutes a criminal offence when committed with serious negligence. member states remain free to adopt or maintain more stringent criminal law rules in that area. ### (7) in order to constitute an environmental offence under this directive , conduct should be unlawful under union law protecting the environment or national laws , administrative regulations or decisions giving effect to that union law. the conduct which constitutes each category of criminal offence should be defined and , where appropriate , a threshold which needs to be met for the conduct to be criminalised should be set. such conduct should be considered a criminal offence when committed intentionally and , in certain cases , also when committed with serious negligence. illegal conduct that causes death or serious injury of persons , substantial damage to flora and fauna or a considerable risk of substantial damage for the environment or is considered otherwise as particularly harmful to the environment constitutes a criminal offence when committed with serious negligence. member states remain free to adopt or maintain more stringent criminal law rules in that area.


### (7) in order to constitute an environmental offence under this directive , conduct should be unlawful under union law protecting the environment or national laws , administrative regulations or decisions giving effect to that union law. the conduct which constitutes each category of criminal offence should be defined and , where appropriate , a threshold which needs to be met for the conduct to be criminalised should be set. such conduct should be considered a criminal offence when committed intentionally and , in certain cases , also when committed with serious negligence. illegal conduct that causes death or serious injury of persons , substantial damage or a considerable risk of substantial damage for the environment or is considered otherwise as particularly harmful to the environment constitutes a criminal offence when committed with serious negligence. member states remain free to adopt or maintain more stringent criminal law rules in that area. ### (7) in order to constitute an environmental offence under this directive , conduct should be unlawful under union law protecting the environment or national laws , administrative regulations or decisions giving effect to that union law. the conduct which constitutes each category of criminal offence should be defined and , where appropriate , a threshold which needs to be met for the conduct to be criminalised should be set. such conduct should be considered a criminal offence when committed intentionally and , in certain cases , also when committed with negligence. illegal conduct that causes death or serious injury of persons , substantial damage or a considerable risk of substantial damage for the environment or is considered otherwise as particularly harmful to the environment constitutes a criminal offence when committed with serious negligence. member states remain free to adopt or maintain more stringent criminal law rules in that area.


### (9) the environment should be protected in a wide sense , as set out under article 3 (3) teu and article 191 tfeu , covering all natural resources - air , water , soil , wild fauna and flora including habitats - as well as services provided by natural resources. ### (9) the environment should be protected in a wide sense , as set out under article 3 (3) teu and article 191 tfeu , covering all natural resources - air , water , soil , wild fauna and flora including habitats , ecosystems and species populations - as well as services provided by natural resources. similarly , environmental damage should also be understood in a wide sense , as comprising not only the market value of the damaged natural resources , but also the ecological and societal values of the services provided by those natural resources.


### (9) the environment should be protected in a wide sense , as set out under article 3 (3) teu and article 191 tfeu , covering all natural resources - air , water , soil , wild fauna and flora including habitats - as well as services provided by natural resources. ### (9) the environment must be protected in a wide sense , as set out under article 3 (3) teu and article 191 tfeu , covering all natural resources - air , water , soil , wild fauna and flora including habitats - as well as services provided by natural resources.


### (9) the environment should be protected in a wide sense , as set out under article 3 (3) teu and article 191 tfeu , covering all natural resources - air , water , soil , wild fauna and flora including habitats - as well as services provided by natural resources. ### (9) the environment should be protected in a wide sense , as set out under article 3 (3) teu and article 191 tfeu , covering all environmental compartments and all natural resources - air , water , soil , wild fauna and flora including habitats - functions and services provided by all ecosystems , as well as respect for planetary boundaries.


### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. ### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also automatically cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. in such cases , the amendment of the directive should be limited to the incorporation of new criminal offences and only concern article 3 and related provisions of the directive in order to reflect such new incorporation.


### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. ### (10.) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. , in order to take account of social developments and any legislative modifications.


### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. ### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. in order to quickly incorporate new criminal offences , any amendment of this directive should only concern article 3 , and not include a complete amendment of the directive.


### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. ### (10) the acceleration of climate change , biodiversity loss and environmental degradation , as well as the exceedance of six out of the nine planetary boundaries , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law.


### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. ### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be reviewed and updated as society evolves , and then amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law.


### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. ### (10) the acceleration of climate change , biodiversity loss and environmental degradation , paired with tangible examples of their devastating effects , have led to the recognition of the green transition as the defining objective of our time and a matter of intergenerational equity. therefore , when union legislation covered by this directive evolves , this directive should also cover any updated or amended union legislation falling within the scope of criminal offences defined under this directive , when the obligations under union law remain unchanged in substance. however , when new legal instruments prohibit new conduct harmful to the environment , this directive should be amended in order to add to the categories of criminal offences also the new serious breaches of union environmental law. such amendments should be limited to the incorporation of new criminal offences as per article 3 of this directive and , when relevant , related provisions.


### (11) qualitative and quantitative thresholds used to define environmental criminal offences should be clarified by providing a non-exhaustive list of circumstances which should be taken into account when assessing such thresholds by authorities which investigate , prosecute and adjudicate offences. this should promote the coherent application of the directive and a more effective fight against environmental crimes as well as provide for legal certainty. however , such thresholds or their application should not make the investigation , prosecution or adjudication of criminal offences excessively difficult. ### (11) qualitative and quantitative thresholds used to define environmental criminal offences should be clarified by providing a non-exhaustive list of circumstances which should be taken into account when assessing such thresholds by authorities which investigate , prosecute and adjudicate offences. this should promote the coherent application of the directive and a more effective fight against environmental crimes as well as provide for legal certainty. however , such thresholds or their application should not make the investigation , prosecution or adjudication of criminal offences excessively difficult. in order to ensure a consistent and coherent approach among member states , the commission should issue guidelines to facilitate , to the extent possible , a harmonised understanding of the qualitative and quantitative thresholds across member states. the guidelines should be science-based , produced in cooperation with relevant experts and other relevant stakeholders and may include a summary of existing relevant case law , real-life examples or common benchmarks.


### (12) in criminal proceedings and trials , due account should be taken of the involvement of organised criminal groups operating in ways that negatively impact the environment. criminal proceedings should address corruption , money laundering , cyber-crime and document fraud and – in relation to business activities – the intention of the offender to maximise profits or save expenses , where these occur in the context of environmental crime. these crime forms are often interconnected with serious environmental crime forms and should therefore not be dealt with in isolation. in this respect , it is of particular concern that some environmental crimes are committed with the tolerance or active support of the competent administrations or officials performing his/her public duty. in certain cases this can even take the form of corruption. examples of such behaviours are turning a blind eye or remaining silent on the infringement of laws protecting the environment following inspections , deliberately omitting inspections or controls for example with regard to whether the conditions of a permit are being respected by the permit-holder , resolutions or votes in favour of granting illegal licences or issuing falsified or untrue favourable reports. ### (12) in criminal proceedings and trials , due account should be taken of the involvement of organised criminal groups operating in ways that negatively impact the environment within a member state or at cross-border and european level. criminal proceedings should address corruption , money laundering , cyber-crime and document fraud and – in relation to business activities – the intention of the offender to maximise profits or save expenses , where these occur in the context of environmental crime. these crime forms are often interconnected with serious environmental crime forms and should therefore not be dealt with in isolation. in this respect , it is of particular concern that some environmental crimes are committed with the tolerance or active support of the competent administrations or officials performing his/her public duty. in certain cases this can even take the form of corruption. examples of such behaviours are turning a blind eye or remaining silent on the infringement of laws protecting the environment following inspections , deliberately omitting inspections or controls for example with regard to whether the conditions of a permit are being respected by the permit-holder , resolutions or votes in favour of granting illegal licences or issuing falsified or untrue favourable reports.


### (13) inciting , and aiding and abetting the criminal offences committed intentionally should also be punishable. an attempt to commit a criminal offence that causes death or serious injury of a person , substantial damage to the environment or is likely to cause substantial damage to the environment or is otherwise considered particularly harmful should also constitute a criminal offence when committed intentionally. ### (13) inciting , and aiding and abetting the criminal offences committed intentionally should also be punishable. an attempt to commit a criminal offence that causes death or serious injury of a person , substantial damage to the environment or is likely to cause substantial damage to the environment within a member state or at cross-border level or is otherwise considered particularly harmful should also constitute a criminal offence when committed intentionally.


### (13) inciting , and aiding and abetting the criminal offences committed intentionally should also be punishable. an attempt to commit a criminal offence that causes death or serious injury of a person , substantial damage to the environment or is likely to cause substantial damage to the environment or is otherwise considered particularly harmful should also constitute a criminal offence when committed intentionally. ### (13) inciting , and aiding and abetting the criminal offences committed intentionally should also be punishable. an attempt to commit a criminal offence that causes death or serious injury of a person , substantial damage to the environment or is likely to cause substantial damage to the environment or is otherwise considered particularly harmful to flora and fauna in general should also constitute a criminal offence when committed intentionally.


### (14) sanctions for the offences should be effective , dissuasive and proportionate. to this end , minimum levels for the maximum term of imprisonment should be set for natural persons. accessory sanctions are often seen as being more effective than financial sanctions especially for legal persons. additional sanctions or measures should be therefore available in criminal proceedings. these should include the obligation to reinstate the environment , exclusion from access to public funding , including tender procedures , grants and concessions and withdrawal of permits and authorisations. this is without prejudice to the discretion of judges or courts in criminal proceedings to impose appropriate sanctions in the individual cases. ### (14) sanctions for the offences should be effective , dissuasive and proportionate. to this end , minimum levels for the maximum term of imprisonment should be set for natural persons. accessory sanctions are often seen as being more effective than financial sanctions especially for legal persons. additional sanctions or measures should be therefore available in criminal proceedings and applicable to the same extent in all the member states. these should include the obligation to reinstate the environment , exclusion from access to public funding , including tender procedures , grants and concessions and withdrawal of permits and authorisations. this is without prejudice to the discretion of judges or courts in criminal proceedings to impose appropriate sanctions in the individual cases.


### (14) sanctions for the offences should be effective , dissuasive and proportionate. to this end , minimum levels for the maximum term of imprisonment should be set for natural persons. accessory sanctions are often seen as being more effective than financial sanctions especially for legal persons. additional sanctions or measures should be therefore available in criminal proceedings. these should include the obligation to reinstate the environment , exclusion from access to public funding , including tender procedures , grants and concessions and withdrawal of permits and authorisations. this is without prejudice to the discretion of judges or courts in criminal proceedings to impose appropriate sanctions in the individual cases. ### (14) sanctions for the offences should be effective , dissuasive and proportionate , and enforced as rapidly as possible in order to be effective. to this end , minimum levels for the maximum term of imprisonment should be set for natural persons. accessory sanctions are often seen as being more effective than financial sanctions especially for legal persons. additional sanctions or measures should be therefore available in criminal proceedings. these should include the obligation to reinstate the environment within a clearly specified deadline , exclusion from access to public funding , including tender procedures , grants and concessions and withdrawal of permits and authorisations for a clearly specified period. this is without prejudice to the discretion of judges or courts in criminal proceedings to impose appropriate sanctions in the individual cases.


### (14) sanctions for the offences should be effective , dissuasive and proportionate. to this end , minimum levels for the maximum term of imprisonment should be set for natural persons. accessory sanctions are often seen as being more effective than financial sanctions especially for legal persons. additional sanctions or measures should be therefore available in criminal proceedings. these should include the obligation to reinstate the environment , exclusion from access to public funding , including tender procedures , grants and concessions and withdrawal of permits and authorisations. this is without prejudice to the discretion of judges or courts in criminal proceedings to impose appropriate sanctions in the individual cases. ### (14) sanctions for the offences should be effective , dissuasive and proportionate. to this end , minimum levels for the maximum term of imprisonment should be set for natural persons. additional sanctions for natural persons - especially in the form of an obligation to reinstate the environment or finance its reinstatement within a reasonable timeframe , where such restoration is possible , or other forms of sanctions with financial consequences , such as fines - can have complementary , and sometimes even more important deterrent effect and therefore the use of such additional sanctions should be encouraged whenever possible.


### (14) sanctions for the offences should be effective , dissuasive and proportionate. to this end , minimum levels for the maximum term of imprisonment should be set for natural persons. accessory sanctions are often seen as being more effective than financial sanctions especially for legal persons. additional sanctions or measures should be therefore available in criminal proceedings. these should include the obligation to reinstate the environment , exclusion from access to public funding , including tender procedures , grants and concessions and withdrawal of permits and authorisations. this is without prejudice to the discretion of judges or courts in criminal proceedings to impose appropriate sanctions in the individual cases. ### (14) sanctions for the offences should be effective , dissuasive and proportionate , and also harmonised in the case of cross-border offences. to this end , minimum levels for the maximum term of imprisonment should be set for natural persons. accessory sanctions are often seen as being more effective than financial sanctions especially for legal persons. additional sanctions or measures should be therefore available in criminal proceedings. these should include the obligation to reinstate the environment , exclusion from access to public funding , including tender procedures , grants and concessions and withdrawal of permits and authorisations. this is without prejudice to the discretion of judges or courts in criminal proceedings to impose appropriate sanctions in the individual cases.


### (14) sanctions for the offences should be effective , dissuasive and proportionate. to this end , minimum levels for the maximum term of imprisonment should be set for natural persons. accessory sanctions are often seen as being more effective than financial sanctions especially for legal persons. additional sanctions or measures should be therefore available in criminal proceedings. these should include the obligation to reinstate the environment , exclusion from access to public funding , including tender procedures , grants and concessions and withdrawal of permits and authorisations. this is without prejudice to the discretion of judges or courts in criminal proceedings to impose appropriate sanctions in the individual cases. ### (14) sanctions for the offences should be effective , dissuasive and proportionate. to this end , minimum levels for the maximum term of imprisonment should be set for natural persons. accessory sanctions are often seen as being more effective than financial sanctions especially for legal persons. additional sanctions or measures should be therefore available in criminal proceedings. these should include the obligation to reinstate the environment , exclusion from access to public funding , including tender procedures , grants and concessions and withdrawal of permits and authorisations. this is without prejudice to the discretion of judges or courts in criminal proceedings to impose appropriate sanctions in the individual cases. for instance , in such cases where an offender is not in the capacity to reinstate the environment , additional sanctions may take the form of a financial penalty equating to the full economical and societal cost of the damage caused.


### (16) a further approximation and effectiveness of sanction levels imposed in practice should be fostered through common aggravating circumstances that reflect the severity of the crime committed. where the death of , or serious injury to , a person , have been caused and where these elements are not already constituent for the criminal offence , these could be considered as aggravating circumstances. equally , when an environmental criminal offence causes substantial and irreversible or long-lasting damage to an entire ecosystem , this should be an aggravating circumstance because of its severity , including in cases comparable to ecocide. as the illegal profits or expenditure that can be generated or avoided through environmental crime are an important incentive for criminals , these should be taken into account when determining the appropriate level of sanctioning in the individual case. ### (16) a further approximation and effectiveness of sanction levels imposed in practice should be fostered through common aggravating circumstances that reflect the severity of the crime committed. where the death of , or serious injury to , a person , have been caused and where these elements are not already constituent for the criminal offence , these could be considered as aggravating circumstances. equally , when an environmental criminal offence causes substantial and irreversible or long-lasting damage to an entire ecosystem , this should be an aggravating circumstance because of its severity , including in cases comparable to ecocide. as the illegal profits or expenditure that can be generated or avoided through environmental crime are an important incentive for criminals , these should be taken into account when determining the appropriate level of sanctioning in the individual case. sanctions should therefore always be high enough to ensure that prosecuted offenders cannot profit from their crimes , and cover , at least , the real environmental cost of the damage , based on the ecological , social and monetary value of the supplied ecosystem service lost or temporarily lost. all the proceeds derived from criminal and non-criminal fines should be used by member states to combat environmental crime and protect the environment , through the means prescribed in this directive.


### (17) where the crimes are of a continuing nature , they should be brought to an end as soon as possible. where offenders have made financial gains , such gains should be confiscated. ### (17) where the crimes are of a continuing nature , they should be brought to an end as soon as possible. where offenders have made financial gains , such gains should be confiscated and reused , where feasible , for environmental crime prevention , detection and prosecution , and environmental conservation and restoration.


### (19) member states should lay down rules concerning limitation periods necessary in order to enable them to counter environmental criminal offences effectively , without prejudice to national rules that do not set limitation periods for investigation , prosecution and enforcement. ### (19) member states should lay down rules concerning limitation periods necessary in order to enable them to counter environmental criminal offences effectively , without prejudice to national rules that do not set limitation periods for investigation , prosecution and enforcement. given that some types of environmental crimes are detected long after they were comitted , the limitation periods should commence from the time of the detection of the offence.


### (19) member states should lay down rules concerning limitation periods necessary in order to enable them to counter environmental criminal offences effectively , without prejudice to national rules that do not set limitation periods for investigation , prosecution and enforcement. ### (19) member states should lay down clear rules concerning limitation periods necessary in order to enable them to counter environmental criminal offences effectively , without prejudice to national rules that do not set limitation periods for investigation , prosecution and enforcement.


### (21) member states should define the scope of administrative and criminal law enforcement clearly with regard to environmental offences according to their national law. in the application of national law transposing this directive , member states should ensure that the imposition of criminal sanctions and of administrative sanctions respects the principles of the charter of fundamental rights of the european union , including the prohibition of ne bis in idem. ### (21) member states should define the scope of administrative and criminal law enforcement clearly with regard to environmental offences according to their national law. in the application of national law transposing this directive , member states should ensure that the imposition of criminal sanctions and of administrative sanctions respects the principles of the charter of fundamental rights of the european union , including the principle of ne bis in idem.


### (22) furthermore , judicial and administrative authorities in the member states should have at their disposal a range of criminal sanctions and other measures to address different types of criminal behaviour in a tailored and effective manner. ### (22) furthermore , judicial and administrative authorities in the member states should have at their disposal a range of criminal sanctions and other measures to address different types of criminal behaviour in a tailored and effective manner , with an emphasis on cross-border and cross-regional crime.


### (22) furthermore , judicial and administrative authorities in the member states should have at their disposal a range of criminal sanctions and other measures to address different types of criminal behaviour in a tailored and effective manner. ### (22) furthermore , judicial and administrative authorities in the member states should have at their disposal a range of criminal sanctions and other measures to address different types of criminal behaviour in a tailored and effective manner. the commission should develop sentencing guidelines in order to contribute to the harmonization of those sanctions and measures across member states.


### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively. ### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations. member states should establish jurisdiction in order to counter such conduct effectively and cooperate with local and regional authorities in order to identify the precise location and scale of offences and act as effectively as possible.


### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively. ### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively. member states should thus extend their jurisdiction where an offence creates a risk for the environment on its territory or where it is committed against its residents. considering the limits of the territoriality principle in applying criminal law to environmental crimes of a transboundary nature and the significant number of cases where eu actors are involved in environmental crimes taking place outside of europe , member states should introduce so-called universal jurisdiction for serious environmental crimes , in particular when it comes to ecocide.


### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively. ### (23) given , in particular , the mobility of perpetrators of illegal conduct covered by this directive , together with the cross-border nature of offences and the possibility of cross-border investigations , member states should establish jurisdiction in order to counter such conduct effectively , with the option to set up joint teams for monitoring and investigating these offences.


### (24) environmental criminal offences harm nature and society. by reporting breaches of union environmental law , people perform a service of public interest and play a key role in exposing and preventing such breaches , and thus safeguarding the welfare of society. individuals in contact with an organisation in the context of their work-related activities are often the first to know about threats or harm to the public interest and the environment. persons who report irregularities are known as whistleblowers. potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation. such persons should benefit from balanced and effective whistleblowers protection set out under directive (eu) 2019/1937of the european parliament and of the council25 . ### (24) environmental criminal offences harm nature and society. by reporting breaches of union environmental law , individuals , environmental defenders , associations and ngos perform a service of public interest and play a key role in identifying , exposing and preventing such breaches , and thus safeguarding the welfare of society. individuals in contact with an organisation in the context of their work-related activities are often the first to know about threats or harm to the public interest and the environment. persons who report irregularities are known as whistleblowers. potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation. such persons should benefit from balanced and effective whistleblowers protection set out under directive (eu) 2019/1937of the european parliament and of the council25 .


### (24) environmental criminal offences harm nature and society. by reporting breaches of union environmental law , people perform a service of public interest and play a key role in exposing and preventing such breaches , and thus safeguarding the welfare of society. individuals in contact with an organisation in the context of their work-related activities are often the first to know about threats or harm to the public interest and the environment. persons who report irregularities are known as whistleblowers. potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation. such persons should benefit from balanced and effective whistleblowers protection set out under directive (eu) 2019/1937of the european parliament and of the council25 . ### (24) environmental criminal offences harm nature and society. by reporting breaches of union environmental law , people and organisations , such as civil society organisations perform a service of public interest and play a key role in exposing and preventing such breaches , and thus safeguarding the environment and welfare of society. individuals in contact with an organisation in the context of their work-related activities are often the first to know about threats or harm to the public interest and the environment. persons who report irregularities are known as whistleblowers. potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation. such persons , both natural and legal , should benefit from balanced and effective whistleblowers protection set out under directive (eu) 2019/1937 of the european parliament and of the council25 . environmental defenders are also on the frontline of the consequences of environmental crime and are very often subject to threaths , intimidation , violence or even murder. therefore they should also benefit from adequate and effective protection. whistleblowers as well as environmental defenders should also receive adequate protection from strategic lawsuits against public participation aiming to silence them.


### (24) environmental criminal offences harm nature and society. by reporting breaches of union environmental law , people perform a service of public interest and play a key role in exposing and preventing such breaches , and thus safeguarding the welfare of society. individuals in contact with an organisation in the context of their work-related activities are often the first to know about threats or harm to the public interest and the environment. persons who report irregularities are known as whistleblowers. potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation. such persons should benefit from balanced and effective whistleblowers protection set out under directive (eu) 2019/1937of the european parliament and of the council25. ### (24) environmental criminal offences harm nature and society. by reporting breaches of union environmental law , people perform a service of public interest and play a key role in exposing and preventing and ultimately penalising such breaches , and thus safeguarding the welfare of society. individuals in contact with an organisation in the context of their work-related activities are often the first to know about threats or harm to the public interest and the environment. persons who report irregularities are known as whistleblowers. potential whistleblowers are often discouraged from reporting their concerns or suspicions for fear of retaliation. such persons should benefit from balanced and effective whistleblowers protection set out under directive (eu) 2019/1937of the european parliament and of the council25 .