Article 27 › 2

In deciding whether to impose penalties and, if such penalties are imposed, in determining their nature and appropriate level, due account shall be taken of: (a) the nature, gravity and duration of the infringement, and the severity of the impacts resulting from that infringement; (b) any investments made and any targeted support provided pursuant to Articles 10 and 11; (c) any collaboration with other entities to address the impacts concerned; (d) where relevant, the extent to which prioritisation decisions were made in accordance with Article 9; (e) any relevant previous infringements by the company of the provisions of national law adopted pursuant to this Directive found by a final decision; (f) the extent to which the company carried out any remedial action with regard to the subject matter concerned; (g) the financial benefits gained or losses avoided by the company due to the infringement; (h) any other aggravating or mitigating factors applicable to the circumstances of the case concerned.

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Source: EUR-Lex CELLAR · retrieved 2026-08-27