sec_11_3_2__para__10
COMMISSION NOTICE Guidance on the interpretation and application of Directive 2011/83/EU of the European Parliament and of the Council on consumer rights · European Union
The Directive does not define the reference year for the definition of the annual turnover. Therefore, for establishing the fine, the national authorities may use, for example, the latest available annual turnover data at the time of the decision on the penalty (i.e. preceding business year).
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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.