### member states should have the possibility to use the above - mentioned amounts to continue implementing relocation by re - committing the amounts to the same action in the national programmes . in addition , it should be possible , duly justified in the revision of member states ' national programmes , to use this funding also to address other challenges in the area of migration and asylum , in line with the asylum , migration and integration fund regulation . member states ' needs in these areas remain significant . re - commitments of the above - mentioned amounts to the same action , or their transfer to other actions under the national programme should be possible only once and with the approval of the commission . ### member states should have the possibility to use the above - mentioned amounts to continue implementing relocation by re - committing the amounts to the same action in the national programmes . this re - engagement should be made in reasonable proportions used for the purpose of consolidating and developing all aspects of the common european asylum system , resettlement , and , to the same extent , the objective of supporting legal migration and promoting the effective integration of nationals third country nationals in addition , it should be possible , duly justified in the revision of member states ' national programmes , to use this funding also to address other challenges in the area of migration and asylum , in line with the asylum , migration and integration fund regulation . member states ' needs in these areas remain significant . re - commitments of the above - mentioned amounts to the same action , or their transfer to other actions under the national programme should be possible only once and with the opinion of the commission .


### resources for the transfer of beneficiaries of international protection ### the title is replaced by the following : ' resources for the transfer of applicants for international protection or of beneficiaries of international protection ' ;


### member states should have the possibility to use the above - mentioned amounts to continue implementing relocation by re - committing the amounts to the same action in the national programmes . in addition , it should be possible , duly justified in the revision of member states ' national programmes , to use this funding also to address other challenges in the area of migration and asylum , in line with the asylum , migration and integration fund regulation . member states ' needs in these areas remain significant . re - commitments of the above - mentioned amounts to the same action , or their transfer to other actions under the national programme should be possible only once and with the approval of the commission . ### member states should have the possibility to use the above - mentioned amounts to continue implementing relocation by re - committing the amounts to the same action in the national programmes . as a minimum , member states should re - commit 20% of those amounts to the same action in the national programme . for the remainder of those amounts , it should be possible , where duly justified in the revision of member states ' national programmes , to use this funding also to address other challenges in the area of migration and asylum , in line with the asylum , migration and integration fund regulation . in that regard , at least 20% of the amount transferred to other actions should be used for the objective of strengthening and developing all aspects of the common european asylum system and at least 20% of the amount transferred to other actions should be used for the objective of supporting legal migration to the member states and promoting the effective integration of third - country nationals . member states ' needs in those areas remain significant . re - commitments of the above - mentioned amounts to the same action , or their transfer to other actions under the national programme should be possible only once and with the approval of the commission


### the purpose of this regulation is to enable the re - commitment of the remaining amounts committed to support the implementation of the council decisions 2015 / 1523 and 2015 / 1601 provided for under regulation no 516 / 2014 of the european parliament and the council8 or the allocation of them to other actions under the national programmes in line with union priorities and member states ' needs in the areas of migration and asylum . _____________ 8 . regulation no 516 / 2014 of the european parliament and of the council of 16 april 2014 establishing the asylum , migration and integration fund , amending council decision 2008 / 381 / ec and repealing decisions no 573 / 2007 / ec and no 575 / 2007 / ec of the european parliament and of the council and council decision 2007 / 435 / ec . ### the purpose of this regulation is to enable the re - commitment of the remaining amounts committed to support the implementation of the council decisions 2015 / 1523 and 2015 / 1601 provided for under regulation no 516 / 2014 of the european parliament and the council8 or the allocation of them to other actions under the national programmes in line with union priorities and member states ' needs in specific areas of migration and asylum , in a transparent manner . __________________ 8 . regulation no 516 / 2014 of the european parliament and of the council of 16 april 2014 establishing the asylum , migration and integration fund , amending council decision 2008 / 381 / ec and repealing decisions no 573 / 2007 / ec and no 575 / 2007 / ec of the european parliament and of the council and council decision 2007 / 435 / ec .


### the purpose of this regulation is to enable the re - commitment of the remaining amounts committed to support the implementation of the council decisions 2015 / 1523 and 2015 / 1601 provided for under regulation no 516 / 2014 of the european parliament and the council8 or the allocation of them to other actions under the national programmes in line with union priorities and member states ' needs in the areas of migration and asylum . _____________ 8 . regulation no 516 / 2014 of the european parliament and of the council of 16 april 2014 establishing the asylum , migration and integration fund , amending council decision 2008 / 381 / ec and repealing decisions no 573 / 2007 / ec and no 575 / 2007 / ec of the european parliament and of the council and council decision 2007 / 435 / ec . ### the purpose of this regulation is to enable the re - commitment of the remaining amounts committed to support the implementation of the council decisions 2015 / 1523 and 2015 / 1601 provided for under regulation no 516 / 2014 of the european parliament and the council8 or the allocation of them to other actions under the national programmes in line with union priorities and member states ' needs in specific areas of migration and asylum . __________________ 8 . regulation no 516 / 2014 of the european parliament and of the council of 16 april 2014 establishing the asylum , migration and integration fund , amending council decision 2008 / 381 / ec and repealing decisions no 573 / 2007 / ec and no 575 / 2007 / ec of the european parliament and of the council and council decision 2007 / 435 / ec .


### the report on income tax information shall be made accessible to the public on the website of the undertaking on the date of its publication . ### the report on income tax information shall be published in a common template available in an open data format and made accessible to the public on the website of the undertaking on the date of its publication in at least one of the official languages of the union . on the same date , the undertaking shall also file the report in a public registry managed by the european commission .


### the report on income tax information shall be made accessible to the public on the date of its publication on the website of the subsidiary undertaking or on the website of an affiliated undertaking . ### the report on income tax information shall be published in a common template available in an open data format and made accessible to the public on the date of its publication on the website of the subsidiary undertaking or on the website of an affiliated undertaking in at least one of the official languages of the union . on the date of publication of the report on income tax information , the undertaking shall also file the report in a public registry managed by the commission .


### the report on income tax information shall be made accessible to the public on the date of its publication on the website of the branch or on the website of an affiliated undertaking . ### the report on income tax information shall be published in a common template available in an open data format and made accessible to the public on the date of its publication on the website of the branch or on the website of an affiliated undertaking in at least one of the official languages of the union . on the same date , the undertaking shall also file the report in a public registry managed by the european commission .


### a brief description of the nature of the activities ; ### name or names , a brief description of the nature of the activities and the geographical location ;


### the report on income tax information should provide information concerning all the activities of an undertaking or of all the affiliated undertakings of a group controlled by an ultimate parent undertaking . the information should be based on the reporting specifications of beps’ action 13 and should be limited to what is necessary to enable effective public scrutiny , in order to ensure that disclosure does not give rise to disproportionate risks or disadvantages . the report should also include a brief description of the nature of the activities . such description might be based on the categorisation provided for in table 2 of the annex iii of chapter v of the oecd “transfer pricing guidelines on documentation” . the report should include an overall narrative providing explanations in case of material discrepancies at group level between the amounts of taxes accrued and the amounts of taxes paid , taking into account corresponding amounts concerning previous financial years . ### the report on income tax information should provide information concerning all the activities of an undertaking or of all the affiliated undertakings of a group controlled by an ultimate parent undertaking . the information should be based on the reporting specifications of beps’ action 13 . the report should also include a brief description of the nature of the activities . such description might be based on the categorisation provided for in table 2 of the annex iii of chapter v of the oecd “transfer pricing guidelines on documentation” . the report should include an overall narrative providing explanations in case of material discrepancies at group level between the amounts of taxes accrued and the amounts of taxes paid , taking into account corresponding amounts concerning previous financial years .


### the undertaking which opened the branch is either an affiliated undertaking of a group which is controlled by an ultimate parent undertaking not governed by the law of a member state and which has a consolidated net turnover exceeding eur 750 000 000 or an undertaking that is not an affiliated and which has a net turnover exceeding eur 750 000 000 ; ### the undertaking which opened the branch is either an affiliated undertaking of a group which is controlled by an ultimate parent undertaking not governed by the law of a member state and which has a consolidated net turnover exceeding eur 40 000 000 or an undertaking that is not an affiliated and which has a net turnover exceeding eur 40 000 000 ;


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


### the report on income tax information shall be made accessible to the public on the date of its publication on the website of the branch or on the website of an affiliated undertaking . ### the report on income tax information shall be published in a common template available in an open data format and made accessible to the public on the date of its publication on the website of the branch or on the website of an affiliated undertaking in at least one of the official languages of the union . on the date of publication of the report on income tax information , the undertaking shall also file the report in a public registry managed by the commission .


### the report on income tax information shall be published and made accessible on the website in at least one of the official languages of the union . ### the report on income tax information shall be published in a common template available in an open data format and made accessible on the website in at least one of the official languages of the union . on the same date , the undertaking shall also file the report in a public registry managed by the european commission .


### the public should be able to scrutinise all the activities of a group when the group has certain establishments within the union . for groups which carry out activities within the union only through subsidiary undertakings or branches , subsidiaries and branches should publish and make accessible the report of the ultimate parent undertaking . however for reasons of proportionality and effectiveness , the obligation to publish and make accessible the report should be limited to medium - sized or large subsidiaries established in the union , or branches of a comparable size opened in a member state . the scope of directive 2013 / 34 / eu should therefore be extended accordingly to branches opened in a member state by an undertaking which is established outside the union . ### the public should be able to scrutinise all the activities of a group when the group has certain establishments within and outside the union . multinational undertakings are operating worldwide and their corporate behaviour has a substantial impact on developing countries , which are particularly affected by corporate tax avoidance . meaningful disaggregated public country - by - country reporting from each country and jurisdiction of operation is essential in order to allow citizens , public authorities and legislators from those countries to effectively monitor those undertakings’ activities and to tackle tax dodging . by making the information public , the union would increase its policy coherence for development and limit potential tax avoidance schemes in countries where domestic resources mobilization has been identified as a key component of union development policy and as an indispensable means of achieving the objectives of the 2030 agenda for sustainable development .


### member states shall require the medium - sized and large subsidiary undertakings referred to in article 3 and which are governed by their national laws and controlled by an ultimate parent undertaking which has a consolidated net turnover exceeding eur 750 000 000 and which is not governed by the law of a member state , to publish the report on income tax information of that ultimate parent undertaking on an annual basis . ### member states shall require subsidiary undertakings which are governed by their national laws and controlled by an ultimate parent undertaking which has a consolidated net turnover exceeding eur 40 000 000 and which is not governed by the law of a member state , to publish the report on income tax information of that ultimate parent undertaking on an annual basis .


### enhanced public scrutiny of corporate income taxes borne by multinational undertakings carrying out activities in the union is an essential element to further foster corporate responsibility , to contribute to the welfare through taxes , to promote fairer tax competition within the union through a better informed public debate and to restore public trust in the fairness of the national tax systems . such public scrutiny can be achieved by means of a report on income tax information , irrespective of where the ultimate parent undertaking of the multinational group is established . ### enhanced public scrutiny of corporate income taxes borne by multinational undertakings carrying out activities in the union is an essential element to further foster corporate social responsibility , to contribute to the welfare through taxes , to promote fairer tax competition within the union through a better informed public debate and to restore public trust in the fairness of the national tax systems . such public scrutiny can be achieved by means of a report on income tax information , irrespective of where the ultimate parent undertaking of the multinational group is established .


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


### the european parliament in its resolution of 16 december 2015 on bringing transparency , coordination and convergence to corporate tax policies in the union18 acknowledged that increased transparency in the area of corporate taxation can improve tax collection , make the work of tax authorities more efficient and ensure increased public trust and confidence in tax systems and governments . __________________ 18 2015 / 2010 ### the european parliament in its resolution of 16 december 2015 on bringing transparency , coordination and convergence to corporate tax policies in the union18 acknowledged that increased transparency in the area of corporate taxation can improve tax collection , make the work of tax authorities more efficient , support policy - makers in assessing the current taxation system to develop future legislation and ensure increased public trust and confidence in tax systems and governments . __________________ 18 2015 / 2010


### the number of employees ; ### the number of employees employed on a full - time equivalent basis ;


### the report on income tax information should provide information concerning all the activities of an undertaking or of all the affiliated undertakings of a group controlled by an ultimate parent undertaking . the information should be based on the reporting specifications of beps’ action 13 and should be limited to what is necessary to enable effective public scrutiny , in order to ensure that disclosure does not give rise to disproportionate risks or disadvantages . the report should also include a brief description of the nature of the activities . such description might be based on the categorisation provided for in table 2 of the annex iii of chapter v of the oecd “transfer pricing guidelines on documentation” . the report should include an overall narrative providing explanations in case of material discrepancies at group level between the amounts of taxes accrued and the amounts of taxes paid , taking into account corresponding amounts concerning previous financial years . ### the report on income tax information should provide information concerning all the activities of an undertaking or of all the affiliated undertakings of a group controlled by an ultimate parent undertaking . the information should take into account the reporting specifications of beps’ action 13 . the report should also include a brief description of the nature of the activities . such description might be based on the categorisation provided for in table 2 of the annex iii of chapter v of the oecd “transfer pricing guidelines on documentation” . the report should include an overall narrative providing explanations in case of material discrepancies at group level between the amounts of taxes accrued and the amounts of taxes paid , taking into account corresponding amounts concerning previous financial years .


### member states shall require ultimate parent undertakings governed by their national laws and having a consolidated net turnover exceeding eur 750 000 000 as well as undertakings governed by their national laws that are not affiliated undertakings and having a net turnover exceeding eur 750 000 000 to draw up and publish a report on income tax information on an annual basis . ### member states shall require ultimate parent undertakings of large groups as defined in article 3 , governed by their national laws , and large undertakings as defined in article 3 , governed by their national laws that are not affiliated undertakings to draw up and publish a report on income tax information on an annual basis .


### the amount of the net turnover , which includes the turnover made with related parties ; ### the amount of the net turnover , including a distinction between the turnover made with related parties and the turnover made with unrelated parties ;


### although emissions of methane are not known to have a direct harmful effect on human health , methane is a strong greenhouse gas . therefore , in line with the communication of the commission on the application and future development of community legislation concerning vehicle emissions from light - duty vehicles and access to repair and maintenance information 2 and with article 14 of regulation 715 / 2007 of the european parliament and of the council3 , the commission should consider including methane emissions in the calculation of co2 emissions . __________________ 2 oj c 182 , 19 . 7 . 2008 , p . 17 . 3 regulation 715 / 2007 of the european parliament and of the council of 20 june 2007 on type approval of motor vehicles with respect to emissions from light passenger and commercial vehicles and on access to vehicle repair and maintenance information . ### although emissions of methane are not known to have a direct harmful effect on human health , methane is a strong greenhouse gas . therefore , in line with the communication of the commission on the application and future development of community legislation concerning vehicle emissions from light - duty vehicles and access to repair and maintenance information 2 and with article 14 of regulation 715 / 2007 of the european parliament and of the council3 , the commission should consider including methane emissions in the calculation of co2 emissions only after having carried out a full stakeholder consultation and an impact assessment if justified , and in accordance with regulation no 443 / 2009 and regulation no 510 / 2011 . __________________ 2 oj c 182 , 19 . 7 . 2008 , p . 17 . 3 regulation 715 / 2007 of the european parliament and of the council of 20 june 2007 on type approval of motor vehicles with respect to emissions from light passenger and commercial vehicles and on access to vehicle repair and maintenance information .


### without lowering the level of environmental protection within the union , the commission shall be empowered to adopt delegated acts in accordance with article 14a concerning : ### without lowering the level of environmental protection within the union the commission shall , if appropriate , propose legislative measures concerning :


### an offer of securities addressed to fewer than 150 natural or legal persons per member state , other than qualified investors ; ### addressed to fewer than 500 natural or legal persons per member state , other than qualified investors ; existing shareholders and employees shall not be included when calculating the number of persons to whom the offer is addressed ;


### for offers of securities to the public of a consideration below eur 500 000 , the cost of producing a prospectus in accordance with this regulation is likely to be disproportionate to the envisaged proceeds of the offer . it is therefore appropriate that the requirement to draw up a prospectus under this regulation should not apply to offers of such small scale . member states should refrain to impose at national level disclosure requirements which would constitute a disproportionate or unnecessary burden in relation to such offers and thus increase fragmentation of the internal market . ### for offers of securities to the public of a consideration below eur 500 000 , the cost of producing a prospectus in accordance with this regulation is likely to be disproportionate to the envisaged proceeds of the offer . it is therefore appropriate that the requirement to draw up a prospectus under this regulation should not apply to offers of such small scale . member states should refrain to impose at national level disclosure requirements which would constitute a disproportionate or unnecessary burden in relation to such offers and thus increase fragmentation of the internal market . however , the voluntary drawing up of a prospectus may be coupled with a european or national quality label .


### the competent authority of each host member state may require that the summary referred to in article 7 be translated into its official language or languages , but it shall not require the translation of any other part of the prospectus . ### the competent authority of each host member state shall require that the summary referred to in article 7 be written in the official languages , or in one of the official languages , used in the part of the member state where the security is offered , or in another language accepted by the competent authorities of that member state , or , where it has been written in a different language , it shall be translated into one of those languages . the translation shall faithfully and accurately reflect the content of the original summary . the competent authority of each host member state shall not require the translation of any other part of the prospectus . if a security is offered in a member state through marketing documents written in one or more official languages of that member state , the summary shall be written in at least the corresponding official languages .


### the minimum information required to be disclosed by smes under the specific disclosure regime should be calibrated in a way that focuses on information that is material and relevant for companies of such size and their investors , and should aim at ensuring proportionality between the size of the company and its fundraising needs , on the one hand , and the cost of producing a prospectus , on the other hand . in order to ensure smes can draw up prospectuses without incurring costs that are not proportionate to their size , and thus the size of their fundraising , the specific disclosure regime for smes should be more flexible than that applying to companies on regulated markets to the extent compatible with ensuring that the key information necessary to the investors is disclosed . ### the minimum information required to be disclosed by smes under the specific disclosure regime should be calibrated in a way that focuses on information that is material and relevant for companies of such size and their investors , and should aim at ensuring proportionality between the size of the company and its fundraising needs , on the one hand , and the cost of producing a prospectus , on the other hand . in order to ensure smes can draw up prospectuses without incurring costs that are not proportionate to their size , and thus the size of their fundraising , the specific disclosure regime for smes should be more flexible than that applying to companies on regulated markets to the extent compatible with ensuring that the information material to investors is disclosed .


### under a sub - section titled ' what are the key risks that are specific to the issuer ? ' a brief description of no more than five of the most material risk factors specific to the issuer contained in the category of highest materiality according to article 16 . ### under a sub - section titled ' what are the key risks that are specific to the issuer ? ' a brief and clear description of no more than five of the most material risk factors specific to the issuer contained in the category of highest materiality according to article 16 ; the number of risk factors may be increased to no more than eight where necessary .


### under a sub - section titled ' what are the key risks that are specific to the issuer ? ' a brief description of no more than five of the most material risk factors specific to the issuer contained in the category of highest materiality according to article 16 . ### under a sub - section titled ' what are the key risks that are specific to the issuer ? ' a brief description of all material risk factors specific to the issuer contained in the category of highest materiality according to article 16 .


### the total consideration of the offer is less than a monetary amount calculated over a period of 12 months , which shall not exceed eur 10 000 000 . ### the total consideration of the offer is less than a monetary amount calculated over a period of 12 months , which shall not exceed eur 5 000 000 .


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


### the minimum information required to be disclosed by smes under the specific disclosure regime should be calibrated in a way that focuses on information that is material and relevant for companies of such size and their investors , and should aim at ensuring proportionality between the size of the company and its fundraising needs , on the one hand , and the cost of producing a prospectus , on the other hand . in order to ensure smes can draw up prospectuses without incurring costs that are not proportionate to their size , and thus the size of their fundraising , the specific disclosure regime for smes should be more flexible than that applying to companies on regulated markets to the extent compatible with ensuring that the key information necessary to the investors is disclosed . ### the minimum information required to be disclosed by smes under the sme prospectus set out in article 15 should be calibrated in a way that focuses on information that is material and relevant for companies of such size and their investors , and should aim at ensuring proportionality between the size of the company and its fundraising needs , on the one hand , and the cost of producing a prospectus , on the other hand . in order to ensure smes can draw up prospectuses without incurring costs that are not proportionate to their size , and thus the size of their fundraising , the sme prospectus should be more flexible than that applying to companies on regulated markets to the extent compatible with ensuring that the key information necessary to the investors is disclosed .


### an offer of securities addressed to fewer than 150 natural or legal persons per member state , other than qualified investors ; ### an offer of securities addressed to fewer than 500 natural or legal persons per member state , other than qualified investors .


### the responsible importer of the minerals or metals within the scope of this regulation shall : ### each operator shall , in accordance with the oecd due diligence guidance , identify and assess the risks in its resources supply chain in&#160 ; accordance with article 4 , and :


### in case of an infringement of the provisions of this regulation , the competent authorities of member states shall issue a notice of remedial action to be taken by the responsible importer . ### in case of an infringement of the provisions of this regulation , the competent authorities of member states shall notify the responsible importer of the remedial action to be taken by him .


### union companies have expressed their interest through the public consultation in the responsible sourcing of minerals and reported on current industry schemes designed to pursue their corporate social responsibility objectives , customer requests , or the security of their supplies . however , union companies have also reported countless difficulties in the exercise of supply chain due diligence because of lengthy and complex global supply chains involving a high number of operators that are often insufficiently aware or ethically unconcerned . the cost of responsible sourcing and their potential impact on competitiveness notably on smes should be monitored by the commission . ### union companies have expressed their interest through the public consultation in the responsible sourcing of minerals and reported on current industry schemes designed to pursue their corporate social responsibility objectives , customer requests , or the security of their supplies . in accordance with the oecd due diligence guidance it is recognized that due diligence in conflict - affected and high - risk areas presents practical challenges and that flexibility is therefore needed in the application thereof . the nature and extent of due diligence that is appropriate for an enterprises’ individual circumstances depend on a number of factors , including its size and position in the supply chain , fully taking account of the challenges faced by smes .


### self - certification as a responsible importer ### operator obligations


### ‘ conflict - affected and high - risk areas’ means areas in a state of armed conflict , fragile post - conflict as well as areas witnessing weak or non - existent governance and security , such as failed states , and widespread and systematic violations of international law , including human rights abuses ; ### ‘ conflict - affected and high - risk areas’ means areas identified by the presence of armed conflict , widespread violence or other risks of harm to people and , for these purposes , it is recognized that : armed conflict may take a variety of forms , such as a conflict of international or non - international character , which may involve two or more states , or may consist of wars of liberation , or insurgencies , civil wars ; and high - - risk areas may include areas of political instability or repression , institutional weakness , insecurity , collapse of civil infrastructure and widespread violence , both of which areas are often characterized by widespread human rights abuses and violations of national or international law ;


### this regulation lays down the supply chain due diligence obligations of union importers who choose to be self - certified as responsible importers of minerals or metals containing or consisting of tin , tantalum , tungsten and gold , as set out in annex i . ### this regulation lays down the supply chain due diligence obligations of all union importers who source minerals and metals falling within the scope of this regulation , in accordance with the oecd guidance . it is designed to guarantee transparency and traceability in respect of their sourcing practices in conflict - affected or high - risk areas , in order to minimise or prevent violent conflicts and human rights abuses by curtailing the opportunities for armed groups and security forces , as defined in annex ii to the oecd due diligence guidance , to trade in these minerals and metals .


### in the context of this regulation , supply chain due diligence is an on - going , proactive and reactive process through which business operators monitor and administer their purchases and sales with a view to ensuring that they do not contribute to conflict and adverse impacts thereof . ### in the context of this regulation , and in line with the oecd due diligence guidance , supply chain due diligence is an on - going , proactive and reactive process through which business operators monitor and administer their purchases and sales with a view to ensuring that they respect human rights and do not contribute to conflict and adverse impacts thereof .


### any importer of minerals or metals within the scope of the regulation may self - certify as responsible importer by declaring to a member state competent authority that it adheres to the supply chain due diligence obligations set out in this regulation . the declaration shall contain documentation in which the importer confirms its adherence to the obligations including results of the independent third - party audits carried out . ### deleted


### the commission should report regularly to the council and the european parliament on the effects of the scheme . no later than three years after entering into force and every six years thereafter , the commission should review the functioning and the effectiveness of this regulation , including as regards the promotion of responsible sourcing of the minerals within its scope from conflict - affected and high - risk areas . the reports may be accompanied , if necessary , by appropriate legislative proposals , which may include mandatory measures , ### the commission should report regularly to the council and the european parliament on the effects of the scheme . no later than three years after entering into force and every six years thereafter , the commission should review the functioning and the effectiveness of this regulation .


### on 7 october 2010 , the european parliament passed a resolution calling for the union to legislate along the lines of the us ' conflict minerals ' law alias section 1502 of the dodd - frank wall street reform and consumer protection act ; and the commission announced in its communications of 20119 and 201210 its intention to explore ways of improving transparency throughout the supply chain , including aspects of due diligence . in the latter communication and in line with the commitment it had made at the may 2011 oecd ministerial council , the commission also advocated greater support for and use of the oecd guidelines for multinational enterprises , and of the oecd due diligence guidance – even outside the oecd membership . 9 commodity markets and raw materials , com 25 final . 10 trade , growth and development , com 22 final . ### in its resolutions of 7 october 20101 , of 8 march 20112 , of 5 july 20113 and of 26 february 20144 , the european parliament called for the union to legislate along the lines of the us ' conflict minerals ' law alias section 1502 of the dodd - frank wall street reform and consumer protection act ; and the commission announced in its communications of 20119 and 201210 its intention to explore ways of improving transparency throughout the supply chain , including aspects of due diligence . in the latter communication and in line with the commitment it had made at the may 2011 oecd ministerial council , the commission also advocated greater support for and use of the oecd guidelines for multinational enterprises , and of the oecd due diligence guidance – even outside the oecd membership . __________________ 1 european parliament resolution of 7 october 2010 on failures in protection of human rights and justice in the democratic republic of congo 2 european parliament resolution of 8 march 2011 on tax and development – cooperating with developing countries on promoting good governance in tax matters . 3 european parliament resolution of 5 july 2011 on increasing the impact of eu development policy . 4 european parliament resolution of 26 february 2014 on promoting development through responsible business practices , including the role of extractive industries in developing countries 5 commodity markets and raw materials , com 25 final . 6 trade , growth and development , com 22 final .


### this regulation sets up a union system for supply chain due diligence self - certification in order to curtail opportunities for armed groups and security forces12 to trade in tin , tantalum and tungsten , their ores , and gold . it is designed to provide transparency and certainty as regards the supply practices of importers , smelters and refiners sourcing from conflict - affected and high - risk areas . __________________ 12 ‘ armed groups and security forces’ as defined in annex ii of the oecd due diligence guidance for responsible supply chains of minerals from conflict - affected and high - risk areas : second edition , oecd publishing . http : / / dx . doi . org / 10 . 1787 / 9789264185050 - en . ### this regulation sets up a union system for supply chain due diligence designed to :


### in order to ensure the proper implementation of this regulation , implementing powers should be conferred on the commission . the implementing powers relating to the list of responsible smelters and refiners and the list of member state competent authorities should be exercised in accordance with regulation no 182 / 201111 . __________________ 11 regulation no 182 / 2011 of the european parliament and of the council of 16 february 2011 laying down the rules and general principles concerning mechanisms for control by member states of the commission’s exercise of implementing powers . ### in order to amend annex i and annex ii to this regulation , the commission shall be empowered to adopt delegated acts in accordance with article 290 tfeu , following the provisions laid down in this regulation .


### displaced workers and self - employed persons whose activity has ceased should have equal access to the egf independently of their type of employment contract or employment relationship . therefore , displaced workers as well as self - employed persons whose activity has ceased should be regarded as possible egf beneficiaries for the purposes of this regulation . ### displaced workers and self - employed persons whose activity has ceased should have equal access to the egf independently of their type of employment contract or employment relationship . therefore , displaced workers , be they under fixed - term or open - ended contracts , or temporary agency workers , as well as self - employed persons – including owner - managers of micro and small enterprises – whose activity has ceased should be regarded as possible egf beneficiaries for the purposes of this regulation .


### the national coordination office promotes the collaboration with stakeholders such as career guidance services , universities , chambers of commerce and organisations involved in apprenticeships and traineeships schemes . ### the national coordination office promotes the collaboration with stakeholders such as the social partners , career guidance services , universities , chambers of commerce and organisations involved in apprenticeships and traineeships schemes .


### the transnational and cross - border co - operation and the support to all organisations operating for eures in member states would be facilitated by a structure at union level that should provide common information , training activities , tools and guidance . that structure should also be responsible for the development of the ' european job mobility portal ' , the common it platform . to guide its work , multiannual work programmes should be developed in consultation with member states . ### the interregional , transnational and cross - border partnerships and co - operation and the support to all organisations operating for eures in member states should facilitate the operation of a structure at union level that should continue to offer services such as : common provision of information and consultancy , training activities , tools and guidance . that structure should also be responsible for the strengthening of the ' european job mobility portal ' , the common it platform . to guide its work , multiannual work programmes should be developed in consultation with member states .


### all job vacancies available with its public employment services as well as those provided by its eures partners ; ### all job vacancies available with its public employment services as well as those provided by its eures partners ; giving the micro - enterprises and small enterprises in duly justified cases the possibility not to publish their vacancies in the eures ;


### the national coordination office promotes the collaboration with stakeholders such as career guidance services , universities , chambers of commerce and organisations involved in apprenticeships and traineeships schemes . ### the national coordination office promotes collaboration between stakeholders such as the social partners in particular , as well as career guidance services , universities , chambers of commerce and organisations involved in apprenticeships and traineeships schemes .


### the functioning of a european network of employment services between member states and the commission ; ### strengthening the functioning of the european network of employment services among member states , the commission , and norway , iceland , switzerland and liechtenstein ;


### member states shall seek to develop one - stop shop solutions for the communication towards frontier workers and employers in those cross border regions where the member states concerned together deem it necessary to set up specific co - operation and service structures . ### member states should seek , in close cooperation with the eures border partnerships , to develop one - stop shop solutions for the communication towards frontier workers and employers in cross border regions


### member states shall seek to develop one - stop shop solutions for the communication towards frontier workers and employers in those cross border regions where the member states concerned together deem it necessary to set up specific co - operation and service structures . ### member states shall develop specific cooperation and service structures in cross - border regions and provide one - stop shop solutions for communication with frontier workers and employers .


### each member state shall set up a system to authorise eures partners to participate in the eures network , monitor their activities and their compliance with national and union law when applying this regulation . this system shall be transparent , proportionate and respect the principles of equal treatment for applicant organisations and due process of law . ### each member state shall set up a system to authorise eures partners to participate in the eures network , monitor their activities and their compliance with national and union law when applying this regulation . this system shall be transparent , proportionate and respect the principles of equal treatment for applicant organisations and due process of law . the member states shall be obliged to approve as eures partners representative social partner organisations with an interest in participating .


### member states shall ensure coordination between support services under this regulation and services provided on social security by the competent authorities . ### member states shall ensure coordination between support services under this regulation and services provided on social security by the competent authorities at national , regional and local level and through existing or future cross - border cooperation offices .


### labour shortages and labour surpluses on national and sectoral labour markets and the extent to which labour mobility can address them ; ### labour shortages and labour surpluses on national and sectoral labour markets and the extent to which labour mobility can address them , with particular attention being paid to the most vulnerable groups in the labour market and the regions most affected by unemployment ;


### member states should establish coordination offices at national level to provide general support and assistance to all organisations on their territory operating for eures and support the cooperation with their counterparts in the other member states and with the european coordination office . those coordination offices should in particular have the task of dealing with complaints and problems with job vacancies , and verify compliance issues as regards voluntary and fair labour mobility within the union . ### member states should establish coordination offices at national level to provide general support and assistance to all organisations on their territory operating for eures , including cross - border partnerships , and support the cooperation with their counterparts in the other member states and with the european coordination office . those coordination offices should in particular have the task to support the creation of instruments and procedures for the functioning of eures and to deal with complaints and problems concerning job vacancies and administrative barriers , particularly in areas with large labour shortages that are at risk of creating imbalances on the labour market , verify compliance issues as regards voluntary and fair labour mobility within the union , settle complaints to avoid varying interpretations of existing legislation , and deal with cases of discrimination and data protection . member states with a decentralised system should consider setting up regional coordination offices .


### actions by and between member states to facilitate the achievement of a balance between supply and demand in the labour market of the union , with a view to promote a high level of employment ; ### actions by and between member states to facilitate the achievement of a balance between supply and demand in the labour market of the union , with a view to promoting a high level of employment and with a particular focus on cross - border regions ;


### ‘ job vacancy’ means any offer for employment , including for apprenticeships and traineeships considered as work ; ### ‘ job vacancy’ means any offer for employment , including for apprenticeships and traineeships considered as work in accordance with article 45 tfeu , whereby apprenticeships and traineeships must comply with the minimum social and employment standards of the member state where the vacancy is located and provide a sufficient compensation to cover related expenses ;


### the aim of this regulation is to facilitate the exercise of the freedom of movement for workers within the union in accordance with article 45 tfeu , by establishing a common framework for cooperation between member states and the commission . ### the aim of this regulation is not only to facilitate the exercise of the freedom of movement for workers within the union in accordance with article 45 tfeu , but also to do away with all forms of nationality - based unequal treatment of workers from the member states as regards employment conditions , wages , social security and compliance with existing standards , by establishing a common framework for cooperation between member states and the commission


### particular attention should be paid to supporting mobility in the cross - border regions for and providing services to frontier workers who are living in one member state and working in another and have to cope with different national practices and legal systems and encounters specific administrative , legal or tax obstacles to mobility . member states may choose to set up specific support structures to facilitate this kind of mobility , such structures should , within the framework of the eures network , address the specific needs for information , guidance , cross - border matching between labour demand and supply and the resulting placements . ### particular attention should be paid to supporting mobility in the cross - border regions for and providing services to frontier workers who are living in one member state and working in another and have to cope with different national practices and legal systems and encounters specific administrative , legal or tax obstacles to mobility . member states , in cooperation with regional and local authorities may choose to set up specific support structures to facilitate this kind of mobility , such structures should , within the framework of the eures network , address the specific needs for information , guidance , cross - border matching between labour demand and supply and the resulting placements .


### in accordance with their respective roles and responsibilities , all organisations participating in the eures network promote actively , in close cooperation , the opportunities labour mobility in the union offers and seek to enhance ways and means for workers and employers to seize these opportunities at local , regional , national and european level . ### in accordance with their respective roles and responsibilities , all organisations participating in the eures network promote actively , in close cooperation , the opportunities labour mobility in the union offers and seek to enhance ways and means for workers and employers to seize these opportunities at european , national , and , in particular , regional and local level , including on a cross - border basis and in regions with a high level of unemployment and few employment opportunities . they shall also provide workers and employers with information on any administrative barriers that they may encounter .


### a profound understanding of labour demand in terms of occupations , sectors and needs of employers would benefit the right of free movement of workers within the union and therefore support services should include good quality assistance to employers , small and medium sized enterprises in particular . close working relationships between employment services and employers will increase the pool of job vacancies and job matching of suitable candidates , secure pathways for job seekers in particular those in vulnerable groups and improve labour market intelligence . ### a profound understanding of labour demand in terms of occupations , sectors and needs of employers would benefit the right of free movement of workers within the union and therefore support services should include good quality assistance to employers , small and medium sized enterprises in particular , including persons who manufacture handicraft . close working relationships between employment services and employers will increase the pool of job vacancies and job matching of suitable candidates , decrease labour shortages , secure pathways for job seekers in particular those in vulnerable groups and improve labour market intelligence .


### to communicate reliable and up to date information to workers and employers on the different aspects of labour mobility within the union , the eures network should cooperate with other bodies , services and union networks facilitating mobility and informing citizens about their rights under union law , such as your europe portal , the european youth portal and solvit , the organisations responsible for the recognition of professional qualifications and the bodies for the promotion , analysis , monitoring and support of equal treatment of workers , designated in accordance with directive . . / 2013 of [ the european parliament and of the council on measures facilitating the exercise of rights conferred on workers in the context of the freedom of movement for workers ] . ### to communicate reliable and up to date information to workers and employers on the different aspects of labour mobility within the union , the eures network should cooperate with other bodies , services and union networks facilitating mobility and informing citizens about their rights under union law , such as your europe portal , the european youth portal and solvit , organisations working for cross - border cooperation and other organisations responsible for the recognition of professional qualifications and the bodies for the promotion , analysis , monitoring and support of equal treatment of workers , designated in accordance with directive . . / 2013 of [ the european parliament and of the council on measures facilitating the exercise of rights conferred on workers in the context of the freedom of movement for workers ] .


### member states shall seek to develop one - stop shop solutions for the communication towards frontier workers and employers in those cross border regions where the member states concerned together deem it necessary to set up specific co - operation and service structures . ### where cross - border partnerships exist member states shall seek , in close cooperation with those cross - border partnerships , to develop one - stop shop solutions for the communication towards frontier workers and employers .


### the aim of this regulation is to facilitate the exercise of the freedom of movement for workers within the union in accordance with article 45 tfeu , by establishing a common framework for cooperation between member states and the commission . ### the aim of this regulation is to facilitate the exercise of the freedom of movement for workers within the union and the abolition of any discrimination based on nationality between workers of the member states as regards employment , remuneration and other conditions of work and employment within the union in accordance with article 45 tfeu , by establishing a common framework for cooperation between member states , social partners&#160 ; and the commission .


### shall not make any distinction according to the nature and duration of contracts nor the recruitment intentions of employers ; ### shall not make any distinction according to the recruitment intentions of employers ;


### the european commission shall submit to the european parliament , the council , the committee of the regions and the european economic and social committee an ex - post evaluation on the operation and effects of this regulation five years after its entry into force . ### the european commission shall submit to the european parliament , the council , the committee of the regions and the european economic and social committee an ex - post evaluation on the operation and effects of this regulation two years after its entry into force .


### support services for workers are connected to the exercise of their fundamental freedom of movement as workers under union law , they should be free of charge . however , support services for employers may be subject to a fee , in accordance with national practices . ### support services for workers are connected to the exercise of their fundamental freedom of movement as workers under union law , they should be free of charge . support services for employers connected to the eures network should also be free of charge .


### social inclusion and integration of persons excluded from the labour market . ### social inclusion and integration of persons excluded from the labour market or persons wishing to return to the labour market after short periods out of work .


### the social partners ' participation in the eures network contributes in particular to the analysis of obstacles to mobility as well as the promotion of fair and voluntary labour mobility within the union , including in the cross - border regions . social partners representatives at union level should therefore be involved in the overall governance structure of the eures network , while national employers ' organisations and trade unions may apply to become a eures partner . ### the social partners ' participation in the eures network contributes in particular to the analysis of obstacles to mobility as well as the promotion of fair and voluntary labour mobility within the union , including in the cross - border regions and for the equal benefit of women and men . social partners representatives at union level should therefore be involved in the overall governance structure of the eures network , while national employers ' organisations , organisations addressing specific needs of groups of citizens - such as women , and trade unions may apply to become a eures partner .


### the development of an appropriate framework for cooperation and clearance within the union on apprenticeships and traineeships , in accordance with this regulation ; ### the development of an appropriate cooperation and clearance structure within the union on apprenticeships and traineeships , in accordance with this regulation ;


### each national coordination office is responsible for ### each national coordination office , as designated by the member states and notified to the commission , is responsible for


### particular attention should be paid to supporting mobility in the cross - border regions for and providing services to frontier workers who are living in one member state and working in another and have to cope with different national practices and legal systems and encounters specific administrative , legal or tax obstacles to mobility . member states may choose to set up specific support structures to facilitate this kind of mobility , such structures should , within the framework of the eures network , address the specific needs for information , guidance , cross - border matching between labour demand and supply and the resulting placements . ### particular attention should be paid to supporting regions that suffer from severe and permanent natural or demographic handicaps and to mobility in the cross - border regions for and providing services to frontier workers who are living in one member state and working in another , the number of which is rising constantly , and who have to cope with different national practices and legal systems and encounter specific administrative , legal or tax obstacles to mobility . member states should continue to provide backing for specific support structures that facilitate this kind of mobility andthat address , within the framework of the eures network , the specific needs for information , advice , guidance , cross - border matching between labour demand and supply and the resulting placements .


### member states should establish coordination offices at national level to provide general support and assistance to all organisations on their territory operating for eures and support the cooperation with their counterparts in the other member states and with the european coordination office . those coordination offices should in particular have the task of dealing with complaints and problems with job vacancies , and verify compliance issues as regards voluntary and fair labour mobility within the union . ### member states should establish coordination offices at national level to provide general support and assistance to all organisations on their territory operating for eures , including cross - border partnerships , and support the cooperation with their counterparts in the other member states and with the european coordination office . those coordination offices should in particular have the task to support the creation of instruments and procedures for the functioning of eures and to deal with complaints and problems concerning job vacancies and administrative barriers , particularly in areas with large labour shortages that are at risk of creating imbalances on the labour market , verify compliance issues as regards voluntary and fair labour mobility within the union , settle complaints to avoid varying interpretations of existing legislation , and deal with cases of discrimination and data protection . member states with a decentralised system should consider setting up regional coordination offices .


### each national coordination office is responsible for ### the national coordination office comprises the body , appointed by the member state , responsible for the application of this regulation in the respective member state and the social partners at national level . in particular , it shall also be responsible for :


### the better functioning and integration of the labour markets in the union ; ### the functioning and integration of the labour markets in the union , including cross - border labour markets , ensuring non - discriminatory access to job opportunities and applications and relevant labour market information ;


### the coordination group is composed of representatives of the european coordination office and the national coordination offices . ### the coordination group is composed of representatives of the european coordination office , the eures border partnerships , the social partners and the national coordination offices .


### in accordance with their respective roles and responsibilities , all organisations participating in the eures network promote actively , in close cooperation , the opportunities labour mobility in the union offers and seek to enhance ways and means for workers and employers to seize these opportunities at local , regional , national and european level . ### in accordance with their respective roles and responsibilities , all organisations participating in the eures network promote actively , in close cooperation , the opportunities labour mobility in the union offers and seek to enhance ways and means for workers and employers to enjoy fair mobility and to seize the related opportunities at local , regional , national and european level .


### the aim of this regulation is to facilitate the exercise of the freedom of movement for workers within the union in accordance with article 45 tfeu , by establishing a common framework for cooperation between member states and the commission . ### the aim of this regulation is to facilitate the exercise of the freedom of movement for workers within the union and the removal of any discrimination based on nationality between the workers of the member states within the union in accordance with article 45 tfeu , by establishing a common framework for cooperation between member states and the commission .


### the aim of this regulation is to facilitate the exercise of the freedom of movement for workers within the union in accordance with article 45 tfeu , by establishing a common framework for cooperation between member states and the commission . ### the aim of this regulation is not only to facilitate the exercise of the freedom of movement for workers within the union in accordance with article 45 tfeu , but also to do away with all forms of nationality - based unequal treatment of workers from the member states as regards employment conditions , wages , social security and compliance with existing standards , by establishing a common framework for cooperation between member states and the commission


### the transnational and cross - border co - operation and the support to all organisations operating for eures in member states would be facilitated by a structure at union level that should provide common information , training activities , tools and guidance . that structure should also be responsible for the development of the ' european job mobility portal ' , the common it platform . to guide its work , multiannual work programmes should be developed in consultation with member states . ### the interregional , transnational and cross - border partnerships and co - operation and the support to all organisations operating for eures in member states should facilitate the operation of a structure at union level that should continue to offer services such as : common provision of information and consultancy , training activities , tools and guidance . that structure should also be responsible for the strengthening of the ' european job mobility portal ' , the common it platform . to guide its work , multiannual work programmes should be developed in consultation with member states .


### living and working conditions ; ### living and working conditions , including those laid down in collective agreements ;


### the coordination group is composed of representatives of the european coordination office and the national coordination offices . ### the coordination group shall be composed of representatives of the european coordination office and the national coordination offices and the social partner organisations .


### a member state shall not limit the access to national labour market measures merely for the reason that a worker seeks that assistance in order to find employment in the territory of another member state . ### a member state shall not limit the access to national labour market measures , or whatever other public service like the access to health , merely for the reason that a worker seeks that assistance in order to find employment in the territory of another member state and during the first six months of recruitment abroad .


### a wider and more comprehensive choice of assistance on intra - union labour mobility opportunities benefits workers , and it is needed to improve the eures network ' s potential to provide support to workers throughout their entire working life , securing their transitions and careers . ### a wider and more comprehensive choice of assistance on intra - union labour mobility opportunities benefits workers , and it is needed to improve the eures network ' s potential to provide support to workers throughout their entire working life , securing their transitions , including temporary periods of unemployment , which often occur to mothers , and careers .


### the aim of this regulation is to facilitate the exercise of the freedom of movement for workers within the union in accordance with article 45 tfeu , by establishing a common framework for cooperation between member states and the commission . ### the aim of this regulation is to facilitate the exercise of the freedom of movement for workers within the union and the abolition of any discrimination based on nationality between workers of the member states as regards employment , remuneration and other conditions of work and employment within the union in accordance with article 45 tfeu , by establishing a common framework for cooperation between member states , social partners&#160 ; and the commission .


### the development of an appropriate framework for cooperation and clearance within the union on apprenticeships and traineeships , in accordance with this regulation ; ### the development of an appropriate framework for cooperation and clearance within the union on apprenticeships and traineeships , including on a cross - border basis where applicable , in accordance with this regulation ;


### the eures partners which are the organisations authorised by member states to provide at national , regional and / or local level support with clearance and / or support services to workers and employers . ### the eures partners , which are the organisations authorised by member states to provide , at national , regional and / or local level , including on a cross - border basis , support with clearance and / or support services to workers and employers and eures cross - border partnerships .


### the social partners ' participation in the eures network contributes in particular to the analysis of obstacles to mobility as well as the promotion of fair and voluntary labour mobility within the union , including in the cross - border regions . social partners representatives at union level should therefore be involved in the overall governance structure of the eures network , while national employers ' organisations and trade unions may apply to become a eures partner . ### the social partners ' participation in the eures network contributes in particular to the analysis of obstacles to mobility as well as the promotion of fair and voluntary labour mobility within the union , including in the cross - border regions . social partners representatives at union level should therefore be involved in the overall governance structure of the eures network , while national employers ' organisations and trade unions may apply to become a eures partner , with a focus on the participation of smes as the main generators of employment in the union .


### a common training programme for eures staff ; ### a common training programme for eures staff , including awareness training to address different needs of specific group of workers .


### the national coordination office promotes the collaboration with stakeholders such as career guidance services , universities , chambers of commerce and organisations involved in apprenticeships and traineeships schemes . ### the national coordination office promotes the collaboration with stakeholders from all levels of governance and society such as career guidance services , universities , chambers of commerce , ngos and organisations involved in apprenticeships and traineeships schemes , with particular focus on smes .


### - encourage the setting up of systems promoting reuse activities , including in particular for electrical and electronic equipment , textiles and furniture ; ### - encourage the setting up of systems promoting reuse activities , remanufacturing and reconditioning activities , including in particular for electrical and electronic equipment , textiles and furniture ;


### - costs of separate collection , sorting and treatment operations required to meet the waste management targets referred to in paragraph 1 , second indent , taking into account the revenues from re - use or sales of secondary raw material from their products ; ### - costs of separate collection , sorting for recycling and treatment operations required to meet the waste management targets referred to in paragraph 1 , second indent , taking into account the revenues from re - use or sales of secondary raw material from their products ;


### ' preparing for re - use ' means checking , cleaning or repairing recovery operations , by which waste , products or components of products that have been collected by a recognised preparation for re - use operator or deposit - refund scheme are prepared so that they can be re - used without any other pre - processing ; ### ' preparing for re - use ' means checking , cleaning or repairing recovery operations , by which products or components of products that have become waste are prepared so that they can be re - used without any other pre - processing ;


### extended producer responsibility schemes form an essential part of efficient waste management , but their effectiveness and performance differ significantly between member states . thus , it is necessary to set minimum operating requirements for extended producer responsibility . those requirements should reduce costs and boost performance , as well as ensure a level - playing field , including for small and medium sized enterprises , and avoid obstacles to the smooth functioning of the internal market . they should also contribute to the incorporation of end - of - life costs into product prices and provide incentives for producers to take better into account recyclability and reusability when designing their products . the requirements should apply to both new and existing extended producer responsibility schemes . a transitional period is however necessary for existing extended producer responsibility schemes to adapt their structures and procedures to the new requirements . ### extended producer responsibility schemes form an essential part of efficient waste management , but their effectiveness and performance differ significantly between member states . thus , it is necessary to set minimum mandatory operating requirements for extended producer responsibility schemes . those requirements should reduce costs and boost performance , facilitate better implementation and enforcement of separate collection and sorting , ensure better quality recycling , help secure cost - efficient access to secondary raw materials as well as ensure a level - playing field , including for small and medium sized enterprises , and avoid obstacles to the smooth functioning of the internal market . they should also contribute to the incorporation of end - of - life costs into product prices and provide incentives for producers to take better into account recyclability and reusability when designing their products . the requirements should apply to both new and existing extended producer responsibility schemes . a transitional period is however necessary for existing extended producer responsibility schemes and for member states without extended producer responsibility to adapt their structures and procedures to the new requirements . during the transition period , member states without extended producer responsibility should ensure that their waste management systems deliver results in an enforceable , transparent and accountable manner which is entirely consistent with the minimum requirements for extended producer responsibility schemes .


### - define in a clear way the roles and responsibilities of producers of products placing goods on the market of the union , organisations implementing extended producer responsibility on their behalf , private or public waste operators , local authorities and , where appropriate , recognised preparation for re - use operators ; ### - define in a clear way the roles and responsibilities of producers of products placing goods on the market of the union organisations implementing extended producer responsibility on their behalf , private or public waste operators , local authorities , distributors and retailers , and , where appropriate , recognised preparation for re - use operators ;


### member states shall take measures , as appropriate , to promote preparing for re - use activities , notably by encouraging the establishment of and support for re - use and repair networks and by facilitating the access of such networks to waste collection points , and by promoting the use of economic instruments , procurement criteria , quantitative objectives or other measures . ### member states shall take measures , to promote preparing for re - use activities , notably by encouraging the establishment of and support of preparing for re - use operators and their networks , in particular those which operate as social enterprises , and by facilitating the access of such networks to waste collection points and facilities , and by promoting the use of economic instruments , procurement criteria or other measures .


### member states shall ensure the separate collection of bio - waste where technically , environmentally and economically practicable and appropriate to ensure the relevant quality standards for compost and to attain the targets set out in article 11 , and and 11 . ### member states shall ensure the separate collection of bio - waste to ensure the relevant quality standards for compost and to attain the targets set out in article 11 , and and 11 .


### cover the entire cost of waste management for the products it puts on the union market , including all the following : ### cover the following costs of waste management for the products it puts on the union market :


### waste prevention is the most efficient way to improve resource efficiency and to reduce the environmental impact of waste . it is important therefore that member states take appropriate measures to prevent waste generation and monitor and assess progress in the implementation of such measures . in order to ensure a uniform measurement of the overall progress in the implementation of waste prevention measures , common indicators should be established . ### waste prevention is the most efficient way to improve resource efficiency , to reduce the environmental impact of waste , and to decrease the dependence on imports of increasingly rare raw materials . it is important therefore that member states take appropriate measures to prevent waste generation , including measures that reduce the presence of hazardous substances , promote recycling of materials with high quality , combat planned obsolescence , increase consumer empowerment through improved product information , encourage continuous communication and regular education campaigns on waste prevention and monitor and assess progress in the implementation of such measures . in order to ensure a uniform measurement of the overall progress in the implementation of waste prevention measures , common indicators should be established .


### - ensure equal treatment and non - discrimination between producers of products and with regards to small and medium enterprises . ### - ensure equal treatment and non - discrimination between producers of products and with regards to small and medium enterprises . in particular , the unit cost charged by any organisation implementing extended producer responsibility on behalf of a producer of products for services related to a specific product , shall be the same for all producers of the same products ;


### to ensure that recycling targets are based on reliable and comparable data and to enable more effective monitoring of progress in attaining those targets , the definition of municipal waste in directive 2008 / 98 / ec should be in line with the definition used for statistical purposes by the european statistical office and the organisation for economic co - operation and development , on the basis of which member states have been reporting data for several years . the definition of municipal waste in this directive is neutral with regard to the public or private status of the operator managing waste . ### to ensure that recycling targets are based on reliable and comparable data and to enable more effective monitoring of progress in attaining those targets , the definition of municipal waste in directive 2008 / 98 / ec should be harmonised with the definition used for statistical purposes by the european statistical office and the organisation for economic co - operation and development , on the basis of which member states have been reporting data for several years . the definition of municipal waste in this directive is neutral with regard to the public or private status of the operator managing waste .


### definitions of municipal waste , construction and demolition waste , the final recycling process , and backfilling need to be included in directive 2008 / 98 / ec so that the scope of these concepts is clarified . ### definitions of municipal waste , construction and demolition waste , commercial and industrial waste , the final recycling process , littering and backfilling need to be included in directive 2008 / 98 / ec so that the scope of these concepts is clarified .


### statistical data reported by member states are essential for the commission to assess compliance with waste legislation across the member states . the quality , reliability and comparability of statistics should be improved by introducing a single entry point for all waste data , deleting obsolete reporting requirements , benchmarking national reporting methodologies and introducing a data quality check report . therefore , when reporting on the achievement of the targets set out in waste legislation , member states shall use the most recent methodology developed by the commission and the national statistical offices of the member states . ### data reported by member states are essential for the commission to assess compliance with waste legislation across the member states . the quality , reliability and comparability of reported data should be improved by introducing a single entry point for all waste data , deleting obsolete reporting requirements , benchmarking national reporting methodologies and introducing a data quality check report . therefore , when reporting on the achievement of the targets set out in waste legislation , member states shall use the most recent methodology developed by the commission , the national statistical offices of the member states and the national authorities responsible for waste management .


### member states should put in place adequate incentives for the application of the waste hierarchy , in particular , by means of financial incentives aimed at achieving the waste prevention and recycling objectives of this directive , such as landfill and incineration charges , pay as you throw schemes , extended producer responsibility schemes and incentives for local authorities . ### member states should put in place adequate incentives for the application of the waste hierarchy , in particular , by means of financial , fiscal and regulatory incentives aimed at achieving the waste prevention and recycling objectives of this directive , such as landfill and incineration charges , landfill ban , pay as you throw schemes , extended producer responsibility schemes , direct price support schemes , internalisation of positive and negative externalities linked to recycling and primary raw materials , policy of zero vat on the repair and sale of second - hand products , mandatory green public procurement and incentives for local authorities .


### in order to ensure harmonised conditions for the application of paragraph 5 , the commission shall adopt delegated acts in accordance with article 38a establishing a common methodology for the calculation of the weight of metals that have been recycled in conjunction with incineration , including , the quality criteria for the recycled metals . ### in order to ensure harmonised conditions for the application of paragraph 5 , the commission shall adopt delegated acts in accordance with article 38a establishing a common methodology for the calculation of the weight of metals that have been recycled in conjunction with energy recovery and incineration , including , the quality criteria for the recycled metals .


### in order to ensure harmonised conditions for the application of paragraph 5 , the commission shall adopt delegated acts in accordance with article 38a establishing a common methodology for the calculation of the weight of metals that have been recycled in conjunction with incineration , including , the quality criteria for the recycled metals . ### in order to ensure harmonised conditions for the application of paragraph 5 , the commission shall adopt delegated acts in accordance with article 38a establishing a common methodology for the calculation of the weight of metals and minerals that have been recycled in conjunction with incineration and co - incineration , including , the quality criteria for the recycled materials .


### waste management in the union should be improved , with a view to protecting , preserving and improving the quality of the environment , protecting human health , ensuring prudent and rational utilisation of natural resources and promoting a more circular economy . ### waste management in the union should be improved , with a view to protecting , preserving and improving the quality of the environment , protecting human health , ensuring prudent and rational utilisation of natural resources , promoting a more circular economy , increasing energy efficiency and reducing union energy and resource dependence ;


### ' 1 . in order to strengthen the re - use and the prevention , recycling and other recovery of waste , member states may take legislative or non - legislative measures to ensure that any natural or legal person who professionally develops , manufactures , processes , treats , sells or imports products has extended producer responsibility . ' ### in article 8 the first subparagraph is replaced by the following : ' 1 . in order to strengthen the re - use and the prevention , recycling and other recovery of waste , member states shall take legislative or non - legislative measures to ensure that any natural or legal person who professionally develops , manufactures , processes , treats , sells or imports products has extended producer responsibility . '


### ' bio - waste ' means biodegradable garden and park waste , food and kitchen waste from households , restaurants , caterers and retail premises , comparable waste from food processing plants and other waste with similar biodegradability properties that is comparable in nature , composition and quantity ; ### ' bio - waste ' means biodegradable garden and park waste , food and kitchen waste from households , restaurants , caterers and retail premises , comparable waste from food processing plants and other waste with similar biodegradability properties that is comparable in nature and composition ;


### - encourage the use of products that are resource efficient , durable , reparable and recyclable ; ### - encourage the production and use of products that are resource efficient , durable , reparable and recyclable ;


### many member states have yet to develop the necessary waste management infrastructure . it is therefore essential to set long - term policy objectives in order to guide measures and investments , notably by preventing the creation of structural overcapacities for the treatment of residual waste and lock - ins of recyclable materials at the bottom of the waste hierarchy . ### many member states have yet to develop the necessary waste management infrastructure . it is therefore essential to set long - term policy objectives in order to guide measures and investments , notably by preventing the creation of structural overcapacities for the treatment of residual waste or for landfilling and lock - ins of recyclable materials at the lowest level of the waste hierarchy .


### - define in a clear way the roles and responsibilities of producers of products placing goods on the market of the union , organisations implementing extended producer responsibility on their behalf , private or public waste operators , local authorities and , where appropriate , recognised preparation for re - use operators ; ### - define in a clear way the roles and responsibilities of producers of products placing goods on the market of the union , organisations implementing extended producer responsibility on their behalf , private or public waste operators , social economy actors and platforms , distributors , local authorities , reuse and repair networks and recognised preparation for re - use operators ;


### the commission may develop guidelines for the interpretation of the definitions of recovery and disposal . ### the commission may develop guidelines for the interpretation of the definitions of waste prevention , re - use , recovery and disposal .


### member states shall take measures , as appropriate , to promote preparing for re - use activities , notably by encouraging the establishment of and support for re - use and repair networks and by facilitating the access of such networks to waste collection points , and by promoting the use of economic instruments , procurement criteria , quantitative objectives or other measures . ### member states shall take measures , to promote preparing for re - use activities , notably by encouraging the establishment of and support of preparing for re - use operators and their networks , in particular those which operate as social enterprises , and by facilitating the access of such networks to waste collection points and facilities , and by promoting the use of economic instruments , procurement criteria or other measures .


### such measures may encourage , inter alia , the development , production and marketing of products that are suitable for multiple use , that are technically durable and that are , after having become waste , suitable for preparation for re - use and recycling in order to facilitate proper implementation of the waste hierarchy . the measures should take into account the impact of products throughout their life cycle . ### such measures shall encourage , inter alia , the development , production and marketing of products that are suitable for multiple use , that are technically durable and easily repairable and that are , after having become waste , suitable for preparation for re - use and recycling in order to facilitate proper implementation of the waste hierarchy . the measures should take into account the impact of products throughout their life cycle .


### for the purposes of calculating whether the targets laid down in article 11 and and article 11 have been achieved member states may take into account the recycling of metals that takes place in conjunction with incineration in proportion to the share of the municipal waste incinerated provided that the recycled metals meet certain quality requirements . ### for the purposes of calculating whether the targets laid down in article 11 and and article 11 have been achieved member states may take into account the recycling of metals that takes place in conjunction with energy recovery and incineration in proportion to the share of the municipal waste incinerated provided that the recycled metals meet certain quality requirements .


### the targets laid down in directive 2008 / 98 / ec of the european parliament and of the council14 for preparing for re - use and recycling of waste should be amended to make them better reflect the union ' s ambition to move to a circular economy . __________________ 14 directive 2008 / 98 / ec of the european parliament and of the council of 19 november 2008 on waste and repealing certain directives . ### the targets laid down in directive 2008 / 98 / ec of the european parliament and of the council14 for preparing for re - use and recycling of waste should be amended to make them better reflect the union ' s ambition to move to a circular economy , by taking the necessary measures to ensure that the waste can be considered as a useful resource for this transition . __________________ 14 directive 2008 / 98 / ec of the european parliament and of the council of 19 november 2008 on waste and repealing certain directives .


### the member states and the commission should ensure that esf + contributes to the promotion of equality between women and men in accordance with article 8 tfeu to foster equality of treatment and opportunities between women and men in all areas , including regarding participation in the labour market , terms and conditions of employment and career progression . they should also ensure that the esf + promotes equal opportunities for all , without discrimination in accordance with article 10 tfeu and promotes the inclusion in society of persons with disabilities on equal basis with others and contributes to the implementation of the united nations convention on the rights of persons with disabilities . these principles should be taken into account in all dimensions and in all stages of the preparation , monitoring , implementation and evaluation of programmes , in a timely and consistent manner while ensuring that specific actions are taken to promote gender equality and equal opportunities . the esf + should also promote the transition from residential / institutional care to family and community - based care , in particular for those who face multiple discrimination . the esf + should not support any action that contributes to segregation or to social exclusion . regulation no [ future cpr ] provides that rules on eligibility of expenditure are to be established at national level , with certain exceptions for which it is necessary to lay down specific provisions with regard to the esf + strand under shared management . ### the member states and the commission should ensure that esf + contributes to the promotion of equality between women and men in accordance with article 8 tfeu to foster non - discrimination and equality of treatment and opportunities between women and men in all areas , including regarding participation in the labour market , terms and conditions of employment and career progression . they should also ensure that the esf + promotes equal opportunities for all , without discrimination in accordance with article 10 tfeu and promotes the inclusion in society of persons with disabilities on equal basis with others and contributes to the implementation of the united nations convention on the rights of persons with disabilities . these principles should be taken into account in all dimensions and in all stages of the preparation , monitoring , implementation and evaluation of programmes , in a timely and consistent manner while ensuring that specific actions are taken to promote gender equality and equal opportunities . the esf + should also promote the transition from residential / institutional care to family and community - based care , in particular for those who face multiple discrimination . the esf + should not support any action that contributes to segregation or to social exclusion . regulation no [ future cpr ] provides that rules on eligibility of expenditure are to be established at national level , with certain exceptions for which it is necessary to lay down specific provisions with regard to the esf + strand under shared management .


### in light of the persistent need to enhance efforts to address the management of the migration flows in the union as a whole and in order to ensure a coherent , strong and consistent support to the solidarity and responsibility - sharing efforts , the esf + should provide support to promote the socio - economic integration of third country nationals complementary to the actions financed under the asylum and migration fund . ### in light of the persistent need to enhance efforts to address the management of the migration flows in the union as a whole and in order to ensure a coherent , strong and consistent support to the solidarity and fair responsibility - sharing efforts , the esf + should provide support to promote the socio - economic integration of third country nationals complementary to the actions financed under the asylum and migration fund , the erdf , and those funds which can have a positive effect on the inclusion of third - country nationals .


### ' accompanying measures ' means activities provided in addition to the distribution of food and / or basic material assistance with the aim of addressing social exclusion such as referring to and providing social services or advice on managing a household budget ; ### ' accompanying measures ' means activities provided in addition to the distribution of food and / or basic material assistance with the aim of addressing social exclusion and eradicating poverty such as referring to and providing social services , providing country information or advice on managing a household budget , and providing psychological support ;