Communication from the Commission – Annual update of data used for calculation of financial sanctions proposed by the Commission to the Court of Justice of the European Union in infringement proceedings
Date: 2026-03-12
Institutions: European Commission, Secretariat-General
Subjects: Court of Justice of the European Union, EU Member State, European Commission, infringement procedure (EU), judgment of the Court (EU), national implementing measure, periodic penalty payment, sanction (EU)








C_202601653EN.000101.fmx.xml












Official Journal of the European Union


EN
C series













C/2026/1653


12.3.2026







            COMMUNICATION FROM THE COMMISSION
         
Annual update of data used for calculation of financial sanctions proposed by the Commission to the Court of Justice of the European Union in infringement proceedings
(C/2026/1653)

Under the Treaty on the Functioning of the European Union (‘TFEU’), where the Commission refers a Member State to the Court of Justice of the European Union (‘the Court’) for failing to fulfil an obligation under the Treaties, it may propose to the Court to impose financial sanctions on that Member State in two situations:






—


where the Member State has not taken the necessary measures to comply with an earlier judgment of the Court finding an infringement of Union law (Article 260(2) TFEU) (1), or










—


where the Member State has failed to fulfil its obligation to notify measures transposing a directive adopted under a legislative procedure (Article 260(3) TFEU).




In both cases, the sanction imposed by the Court may be composed of a lump sum payment, as a consequence of the continuation of the infringement until the delivery of its judgment or full compliance, if reached earlier, and a daily penalty payment, to prompt the Member State concerned to bring the infringement to an end as soon as possible after the delivery of the judgment. The Commission proposes the amounts for the financial sanctions to the Court, but it is for the Court, in the exercise of its discretion (2), to determine the amounts that it considers appropriate to the circumstances and proportionate both to the breach that has been established and to the capacity to pay of the Member State concerned.
The principles and method used by the Commission to calculate the financial sanctions it proposes to the Court were established in its Communication ‘Financial sanctions in infringement proceedings’
          (3) (hereafter the ‘2023 Communication’). Following developments in case-law from the Court (4), the Commission revised the method to calculate Member States’ capacity to pay or n factor in 2025 (5) (hereafter the ‘2025 Communication’).
In the 2025 Communication, the Commission establishes that the Member States’ capacity to pay or n factor should rely solely on Member States’ GDP, replacing the relevant section of the 2023 Communication.
Both the 2023 and 2025 Communications state in their Annex that the data is to be reviewed and updated by the Commission on a yearly basis, in the light of variations in inflation and Member States’ GDPs, based on official data published by Eurostat
This Communication therefore updates the Annex to the 2025 Communication with the latest macroeconomic data.
This update is based on developments in the inflation and GDP of each Member State. The relevant statistics relating to the rate of inflation and GDP are those established two years prior to the update (‘t-2 rule’), i.e. 2024.
The updated n factors, minimum lump sums and flat-rate amounts are set out in Annex to this Communication.
The Commission will apply the updated figures to decisions it takes to bring a case before the Court of Justice under Article 260 TFEU as from the publication of this Communication in the Official Journal.


(1)  Or where the Member State has not taken the necessary measures to comply with a judgment finding an infringement of a State aid decision under Article 108(2) TFEU.

(2)  This discretion is limited in the case of Article 260(3) TFEU cases, where the Court cannot go beyond the amount specified by the Commission.

(3)  Communication from the Commission ‘Financial sanctions in infringement proceedings’ (OJ C 2, 4.1.2023, p. 1).

(4)  Judgment of the Court (First Chamber) of 25 April 2024, Commission v Poland (C-147/23 EU:C:2024:346).

(5)  Communication from the Commission ‘Modification of the calculation method for financial sanctions proposed. by the Commission in infringement proceedings before the Court of Justice of the European Union’ (OJ C, C/2025/1481, 5.3.2025).




ANNEX
Data used for determining financial sanctions proposed to the Court
1.   Flat-rate amount for the penalty payment

The flat-rate amount for the penalty payment is fixed at EUR 3 560 per day.
2.   Flat-rate amount for the lump sum payment

The flat-rate amount for the lump sum payment is fixed at EUR 1 190 per day.
3.   N Factors

The n factors are:






 


N factor (1)





Belgium


0,93 




Bulgaria


0,16 




Czechia


0,48 




Denmark


0,59 




Germany


6,49 




Estonia


0,06 




Ireland


0,84 




Greece


0,35 




Spain


2,39 




France


4,38 




Croatia


0,13 




Italy


3,30 




Cyprus


0,05 




Latvia


0,06 




Lithuania


0,12 




Luxembourg


0,13 




Hungary


0,31 




Malta


0,03 




Netherlands


1,68 




Austria


0,74 




Poland


1,27 




Portugal


0,43 




Romania


0,53 




Slovenia


0,10 




Slovakia


0,20 




Finland


0,41 




Sweden


0,84 




4.   Reference lump sum

The reference lump sum used for calculating the minimum lump sums per Member State is set at EUR 3 323 508.
5.   Minimum lump sums per Member State

The minimum lump sums correspond to the reference lump sum multiplied by the n factors.
The minimum lump sums (2) are set at:






 


Minimum lump sums (EUR)




Belgium


3 091 000 




Bulgaria


532 000 




Czechia


1 595 000 




Denmark


1 961 000 




Germany


21 570 000 




Estonia


199 000 




Ireland


2 792 000 




Greece


1 163 000 




Spain


7 943 000 




France


14 557 000 




Croatia


432 000 




Italy


10 968 000 




Cyprus


166 000 




Latvia


199 000 




Lithuania


399 000 




Luxembourg


432 000 




Hungary


1 030 000 




Malta


100 000 




Netherlands


5 583 000 




Austria


2 459 000 




Poland


4 221 000 




Portugal


1 429 000 




Romania


1 761 000 




Slovenia


332 000 




Slovakia


665 000 




Finland


1 363 000 




Sweden


2 792 000 






(1)  Based on 2024 GDP extracted on 5 December 2025, and rounded to two decimals.

(2)  Based on 2024 GDP extracted on 5 December 2025 and rounded to the nearest thousand.



ELI: http://data.europa.eu/eli/C/2026/1653/oj
ISSN 1977-091X (electronic edition)