art_40__para_3
3. Member States shall take into account the recommendations of the EDIB and the following non-exhaustive criteria for the imposition of penalties for infringements of this Regulation: the nature, gravity, scale and duration of the infringement; any action taken by the infringing party to mitigate or remedy the damage caused by the infringement; any previous infringements by the infringing party; the financial benefits gained or losses avoided by the infringing party due to the infringement, insofar as such benefits or losses can be reliably established; any other aggravating or mitigating factor applicable to the circumstances of the case; infringing party’s annual turnover in the preceding financial year in the Union.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-13 · Text as adopted (Official Journal); later amendments are not incorporated in this text.