(a) the measures applicable to sectors exposed to money laundering and terrorist financing, at national level; (b) the requirements in relation to registration of, identification of, and checks on, senior management and beneficial owners of obliged entities; (c) the identification of money laundering and terrorist financing risks at Union and Member State level; (d) the set-up of and access to beneficial ownership and bank account registers and access to real estate information; (e) the responsibilities and tasks of Financial Intelligence Units (FIUs); (f) the responsibilities and tasks of bodies involved in the supervision of obliged entities; (g) cooperation between competent authorities and cooperation with authorities covered by other Union legal acts.
Directive (EU) 2024/1640 of the European Parliament and of the Council of 31 May 2024 on the mechanisms to be put in place by Member States for the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Directive(EU) 2019/1937, and amending and repealing Directive (EU) 2015/849 (Text with EEA relevance)
(1) "financial supervisor" means a supervisor in charge of credit institutions and financial institutions; (2) "non-financial supervisor" means a supervisor in charge of the non-financial sector; (3) "non-financial sector" means the obliged entities listed in Article 3, point (3), of Regulation (EU) 2024/1624; (4) "obliged entity" means a natural or legal person listed in Article 3 of Regulation (EU) 2024/1624 that is not exempted in accordance with Article 4, 5, 6 or 7 of that Regulation; (5) "home Member State" means the Member State where the registered office of the obliged entity is located or, if the obliged entity has no registered office, the Member State in which its head office is located; (6) "host Member State" means a Member State, other than the home Member State, in which the obliged entity operates an establishment, such as a subsidiary or a branch, or where the obliged entity operates under the freedom to provide services through an infrastructure; (7) "customs authorities" means the customs authorities as defined in Article 5, point (1), of Regulation (EU) No 952/2013 of the European Parliament and of the Council Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1 ).Regulation (EU) 2018/1672 of the European Parliament and of the Council of 23 October 2018 on controls on cash entering or leaving the Union and repealing Regulation (EC) No 1889/2005 (OJ L 284, 12.11.2018, p. 6 ).(8) "AML/CFT supervisory college" means a permanent structure for cooperation and information sharing for the purposes of supervising a group or an entity that operates in a host Member State or third country; (9) "draft national measure" means the text of an act, whichever its form, which, once enacted, will have legal effect, the text being at a stage of preparation at which substantial amendments can still be made; (10) "securities account" means a securities account as defined in Article 2(1), point (28), of Regulation (EU) No 909/2014 of the European Parliament and of the Council Regulation (EU) No 909/2014 of the European Parliament and of the Council of 23 July 2014 on improving securities settlement in the European Union and on central securities depositories and amending Directives 98/26/EC and 2014/65/EU and Regulation (EU) No 236/2012 (OJ L 257, 28.8.2014, p. 1 ).(11) "securities" means financial instruments as defined in Article 4(1), point (15), of Directive 2014/65/EU of the European Parliament and of the Council Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instruments and amending Directive 2002/92/EC and Directive 2011/61/EU (OJ L 173, 12.6.2014, p. 349 ).
(a) a justification of the money laundering and terrorist financing risks underpinning such intention; (b) an assessment of the impact that such application will have on the provision of services within the internal market; (c) the requirements of Regulation (EU) 2024/1624 that the Member State intends to apply to those entities; (d) the text of the draft national measures, as well as any update thereof where the Member State has significantly altered the scope, content or implementation of those notified measures.
(a) is adequate to address the risks identified, in particular as regards whether the risks identified by the Member State concern the internal market; (b) may create obstacles to the free movement of services or capital or to the freedom of establishment of service providers within the internal market which are not proportionate to the money laundering and terrorist financing risks the measure aims to mitigate.
(a) a risk management process, including the identification, classification and mitigation of risks under the coordination of a designated authority; (b) measures providing for the mitigation of risks of money laundering, its predicate offences or terrorist financing associated with applicants for the granting of residence rights in exchange for investment including: (i) checks on the profile of the applicant by the designated authority, including obtaining information on the source of funds and source of wealth of the applicant; (ii) verification of information on applicants against information held by competent authorities as referred to in Article 2(1), point (44)(a) and (c), of Regulation (EU) 2024/1624 subject to the respect of the applicable national criminal procedural law and against lists of individuals and entities subject to Union restrictive measures; (iii) periodic reviews of medium and high-risk applicants.
(a) the number of received applications and of countries of origin of the applicants; (b) the number of residence permits granted or rejected, and the reasons for such rejections; (c) any evolution detected in the risks of money laundering, its predicate offences and terrorist financing associated with the granting of residence rights in exchange for investment.
(a) the criteria to assess good repute, honesty and integrity as referred to in paragraph 1; (b) the criteria to assess knowledge and expertise as referred to in paragraph 1; (c) the consistent application by supervisors of the power entrusted to them under this Article.
(a) the areas and sectors of the internal market that are exposed to money laundering and terrorist financing risks; (b) the nature and level of the risks associated with each area and sector; (c) the most widespread means used to launder illicit proceeds, including, where available, those particularly used in transactions between Member States and third countries, independently of the identification of a third country pursuant to Section 2 of Chapter III of Regulation (EU) 2024/1624; (d) an assessment of the risks of money laundering and terrorist financing associated with legal persons and legal arrangements, including the exposure to risks deriving from foreign legal persons and foreign legal arrangements; (e) the risks of non-implementation and evasion of targeted financial sanctions.
(a) improve their AML/CFT regimes, in particular by identifying any areas where obliged entities are to apply enhanced measures in line with a risk-based approach and, where appropriate, specifying the measures to be taken; (b) identify, where appropriate, sectors or areas of lower or greater risk of money laundering and terrorist financing; (c) assess the risks of money laundering and terrorist financing associated with each type of legal person established in their territory and each type of legal arrangement which is governed under national law, or which is administered in their territory or whose trustees or persons holding equivalent positions in similar legal arrangements reside in their territory; and have an understanding of the exposure to risks deriving from foreign legal persons and foreign legal arrangements; (d) decide on the allocation and prioritisation of resources to combat money laundering and terrorist financing as well as non-implementation and evasion of targeted financial sanctions; (e) ensure that appropriate rules are drawn up for each sector or area, in accordance with the risks of money laundering and terrorist financing; (f) make appropriate information available promptly to competent authorities and to obliged entities to facilitate the carrying out of their own money laundering and terrorist financing risk assessments as well as the assessment of risks of non-implementation and evasion of targeted financial sanctions referred to in Article 10 of Regulation (EU) 2024/1624.
(a) data measuring the size and importance of the different sectors which fall within the scope of this Directive, including the number of natural and legal persons and the economic importance of each sector; (b) data measuring the reporting, investigation and judicial phases of the national AML/CFT regime, including the number of suspicious transaction reports made to the FIU, the follow-up given to those reports, the information on cross-border physical transfers of cash transmitted to the FIU in accordance with Article 9 of Regulation (EU) 2018/1672 together with the follow-up given to the information submitted and, on an annual basis, the number of cases investigated, the number of persons prosecuted, the number of persons convicted for money laundering or terrorist financing offences, the types of predicate offences identified in accordance with Article 2 of Directive (EU) 2018/1673 of the European Parliament and of the Council Directive (EU) 2018/1673 of the European Parliament and of the Council of 23 October 2018 on combating money laundering by criminal law (OJ L 284, 12.11.2018, p. 22 ).(c) the number and percentage of suspicious transaction reports resulting in dissemination to other competent authorities and, if available, the number and percentage of reports resulting in further investigation, together with the annual report drawn up by FIUs pursuant to Article 27; (d) data regarding the number of cross-border requests for information that were made, received, refused and partially or fully answered by the FIU, broken down by counterpart country; (e) the number of mutual legal assistance or other international requests for information relating to beneficial ownership and bank account information as referred to in Chapter IV of Regulation (EU) 2024/1624 and Sections 1 and 2 of Chapter II of this Directive received from or made to counterparts outside the Union, broken down by competent authority and counterpart country; (f) human resources allocated to supervisors as well as human resources allocated to the FIU to fulfil the tasks specified in Article 19; (g) the number of on-site and off-site supervisory actions, the number of breaches identified on the basis of supervisory actions and pecuniary sanctions and periodic penalty payments imposed or administrative measures applied by supervisory authorities and self-regulatory bodies pursuant to Section 4 of Chapter IV; (h) the number and type of breaches identified in relation to the obligations of Chapter IV of Regulation (EU) 2024/1624 and pecuniary sanctions imposed or administrative measures applied in relation to those breaches, the number of discrepancies reported to the central register referred to in Article 10 of this Directive, as well as the number of checks carried out by the entity in charge of the central register or on its behalf pursuant to Article 10(11) of this Directive; (i) the following information regarding the implementation of Article 12: (i) the number of requests to access beneficial ownership information in central registers on the basis of the categories laid down in Article 12(2); (ii) the percentage of requests for access to information which is refused under each category laid down in Article 12(2); (iii) a summary of the categories of persons granted access to beneficial ownership information under Article 12(2), second subparagraph;
(j) the number of searches of bank account registers or data retrieval mechanisms made by competent authorities, broken down by category of competent authority, and the number of searches of the interconnection of bank account registers made by FIUs and supervisory authorities; (k) the following data regarding implementation of targeted financial sanctions: (i) the value of funds or other assets frozen, broken down by type; (ii) human resources allocated to authorities competent for implementation and enforcement of targeted financial sanctions.
(a) a statement that there is no beneficial owner or that the beneficial owners could not be determined, accompanied by a corresponding justification pursuant to Article 63(4), point (a), and Article 64(7), point (a), of Regulation (EU) 2024/1624; (b) the details of all natural persons who hold the position of senior managing officials in the legal entity equivalent to the information required under Article 62(1), second subparagraph, point (a), of Regulation (EU) 2024/1624.
(a) entities in charge of the central registers shall verify, within a reasonable time upon submission of the beneficial ownership information, and on a regular basis thereafter, that such information is adequate, accurate and up to date; (b) competent authorities, if appropriate and to the extent that such requirement does not interfere unnecessarily with their functions, shall report to the entities in charge of the central registers any discrepancies they find between information available in the central registers and the information available to them.
(a) a legal entity or legal arrangement is subject to targeted financial sanctions; (b) a legal entity or legal arrangement is controlled by a person or entity subject to targeted financial sanctions; (c) a beneficial owner of a legal entity or legal arrangement is subject to targeted financial sanctions.
(a) with respect to natural persons, where the business premises or registered office are the same as the natural person’s private residence, the on-site inspection shall be subject to prior judicial authorisation; (b) any procedural safeguard in place in the Member State to protect the legal privilege shall be respected and no information protected by legal privilege shall be accessed.
(a) an assessment of the effectiveness of the measures taken by the entities in charge of the central registers to ensure that they have adequate, up-to-date and accurate information; (b) a description of the main types of discrepancies identified by obliged entities and competent authorities in relation to the beneficial ownership information held in the central registers; (c) best practices and, where appropriate, recommendations with regard to the measures taken by the entities in charge of the central registers to ensure that those registers hold adequate, accurate and up-to-date information; (d) overview of the features of each central register put in place by Member States, including information on mechanisms to ensure that beneficial ownership information held in those registers is kept accurate, adequate and up to date; (e) an assessment of the proportionality of the fees imposed for accessing information held in the central registers.
(a) competent authorities; (b) self-regulatory bodies in the performance of supervisory functions pursuant to Article 37; (c) tax authorities; (d) national authorities with designated responsibilities for the implementation of Union restrictive measures identified under the relevant Council Regulations adopted on the basis of Article 215 TFEU; (e) AMLA for the purposes of joint analyses pursuant to Article 32 of this Directive and Article 40 of Regulation (EU) 2024/1620; (f) EPPO; (g) OLAF; (h) Europol and Eurojust when providing operational support to the competent authorities of Member States.
(a) the name of the beneficial owner; (b) the month and year of birth of the beneficial owner; (c) the country of residence and nationality or nationalities of the beneficial owner; (d) for beneficial owners of legal entities, the nature and extent of the beneficial interest held; (e) for beneficial owners of express trusts or similar legal arrangements, the nature of the beneficial interest.
(a) persons acting for the purpose of journalism, reporting or any other form of expression in the media, that are connected with the prevention or combating of money laundering, its predicate offences or terrorist financing; (b) civil society organisations, including non-governmental organisations and academia, that are connected with the prevention or combating of money laundering, its predicate offences or terrorist financing; (c) natural or legal persons likely to enter into a transaction with a legal entity or legal arrangement and who wish to prevent any link between such a transaction and money laundering, its predicate offences or terrorist financing; (d) entities subject to AML/CFT requirements in third countries, provided they can demonstrate the need to access the information referred to in paragraph 1 in relation to a legal entity or legal arrangement to perform customer due diligence in respect of a customer or prospective customer pursuant to AML/CFT requirements in those third countries; (e) third-country counterparts of Union AML/CFT competent authorities provided they can demonstrate the need to access the information referred to in paragraph 1 in relation to a legal entity or legal arrangement to perform their tasks under the AML/CFT frameworks of those third countries in the context of a specific case; (f) Member State authorities in charge of implementing Title I, Chapters II and III of Directive (EU) 2017/1132, in particular the authorities in charge of the registration of companies in the register referred to in Article 16 of that Directive, and Member State authorities responsible for scrutinising the legality of conversions, mergers and divisions of limited liability companies pursuant to Title II of that Directive; (g) programme authorities identified by Member States pursuant to Article 71 of Regulation (EU) 2021/1060, in respect of beneficiaries of Union funds; (h) public authorities implementing the Recovery and Resilience Facility under Regulation (EU) 2021/241, in respect of beneficiaries under the Facility; (i) Member States’ public authorities in the context of public procurement procedures, in respect of the tenderers and operators being awarded the contract under the public procurement procedure; (j) providers of AML/CFT products, to the strict extent that products developed on the basis of the information referred to in paragraph 1 or containing that information are provided only to customers that are obliged entities or competent authorities provided that those providers can demonstrate the need to access the information referred to in paragraph 1 in the context of a contract with an obliged entity or a competent authority.
(a) the list of public authorities that are entitled to consult beneficial ownership information pursuant to paragraph 2, points (f), (g) and (h), and the public authorities or categories of public authorities that are entitled to consult beneficial ownership information pursuant to paragraph 2, point (i); (b) any additional category of persons who have been found to have a legitimate interest to access beneficial ownership information identified in accordance with paragraph 2, second subparagraph.
(a) persons acting for the purpose of journalism, reporting or any other form of expression in the media, that are connected with the prevention or combating of money laundering, its predicate offences or terrorist financing; (b) civil society organisations that are connected with the prevention or combating of money laundering, its predicate offences or terrorist financing.
(a) the function or occupation of the applicant; and (b) with the exception of persons referred to in Article 12(2), first subparagraph, points (a) and (b), the connection with the specific legal entities or legal arrangements whose information is being sought.
(a) the applicant has not provided the necessary information or documents pursuant to paragraph 1; (b) a legitimate interest to access beneficial ownership information has not been demonstrated; (c) where on the basis of information in its possession, the entity in charge of the central register has a reasonable concern that the information will not be used for the purposes for which it was requested or that the information will be used for purposes that are not connected to the prevention of money laundering, its predicate offences or terrorist financing; (d) one or more of the situations referred to in Article 15 applies; (e) in the cases referred to in paragraph 3, the legitimate interest to access beneficial ownership information granted by the central register of another Member State does not extend to the purposes for which the information is sought; (f) where the applicant is in a third country and responding to the request to access information would not comply with the provisions of Chapter V of Regulation (EU) 2016/679.
(a) standardised templates for requesting access to the central register and for requesting access to beneficial ownership information on legal entities and legal arrangements; (b) standardised templates to be used by central registers to confirm or refuse a request to access the register or to access beneficial ownership information; (c) procedures to facilitate the mutual recognition of legitimate interest to access beneficial ownership information by the central registers in Member States other than the one where the request for access was first made and accepted, including procedures to ensure the secure transfer of information on an applicant; (d) procedures for central registers to notify each other of revocations of access to beneficial ownership information pursuant to Article 13(8).
(a) for customer-account holders and any person purporting to act on behalf of a customer account holder: the name, complemented by either the other identification data required under Article 22(1) of Regulation (EU) 2024/1624 or a unique identification number as well as, where applicable, the dates on which the person purporting to act on behalf of the customer started and ceased to have the power to act on behalf of the customer; (b) for beneficial owners of customer-account holders: the name, complemented by either the other identification data required under Article 22(1) of Regulation (EU) 2024/1624 or a unique identification number as well as the dates on which the natural person became and, where applicable, ceased to be the beneficial owner of the customer account holder; (c) for bank accounts or payment accounts: the IBAN number, or where the payment account is not identified by an IBAN number, the unique account identifier, and the date of account opening and, where applicable, the date of account closing; (d) for virtual IBANs issued by a credit institution or a financial institution: the virtual IBAN number, the unique account identifier of the account to which payments addressed to the virtual IBAN are automatically redirected, and the dates of account opening and closing; (e) for securities accounts: the unique identifier of the account, and the dates of account opening and closing; (f) for crypto-asset accounts: the unique identifier of the account, and the dates of account opening and closing; (g) for safe-deposit boxes: the name of the lessee complemented by either the other identification data required under Article 22(1) of Regulation (EU) 2024/1624, or a unique identification number and the date on which the lease started and, where applicable, the date on which it ended.
(a) the technical specifications defining the set of the technical data necessary for the platform to perform its functions as well as the method of storage, use and protection of such data; (b) the common criteria according to which beneficial ownership information is available through the system of interconnection of central registers, depending on the level of access granted by Member States; (c) the technical details on how the information on beneficial owners is to be made available; (d) the technical conditions of availability of services provided by the system of interconnection of central registers; (e) the technical arrangements to implement the different types of access to information on beneficial ownership in accordance with Articles 11 and 12 of this Directive, including the authentication of users through the use of electronic identification means and relevant trust services as set out in Regulation (EU) No 910/2014; (f) the payment arrangements where access to beneficial ownership information is subject to the payment of a fee according to Articles 11(4) and 13(12) taking into account available payment facilities such as remote payment transactions.
(a) the technical specification defining the methods of communication by electronic means for the purposes of BARIS; (b) the technical specification of the communication protocols; (c) the technical specifications defining the data security, data protection safeguards, use and protection of the information which is searchable and accessible by means of BARIS; (d) the common criteria according to which bank account information is searchable through BARIS; (e) the technical details on how the information is made available by means of BARIS, including the authentication of users through the use of electronic identification means and relevant trust services as set out in Regulation (EU) No 910/2014; (f) the technical conditions of availability of services provided by BARIS.
(a) information on the property: (i) cadastral parcel and cadastral reference; (ii) geographical location, including address of the property; (iii) area/size of the property; (iv) type of property, including whether built or non-built property and destination of use;
(b) information on ownership: (i) the name of the owner and any person purporting to act on behalf of the owner; (ii) where the owner is a legal entity, the name and legal form of the legal entity, as well as the company unique identification number and the tax identification number; (iii) where the owner is a legal arrangement, the name of the legal arrangement and the tax identification number; (iv) price at which the property has been acquired; (v) where applicable, any entitlements or restrictions;
(c) information on encumbrances regarding: (i) mortgages; (ii) judicial restrictions; (iii) property rights; (iv) other guarantees, if any;
(d) history of property ownership, price and related encumbrances; (e) relevant documents.
(a) the characteristics of the single access point referred to in paragraph 1 established at national level, including the website at which it can be accessed; (b) the list of competent authorities granted access to the single access point referred to in paragraph 1; (c) any data made available to competent authorities in addition to those listed in paragraph 2.
(a) an operational analysis which focuses on individual cases and specific targets or on appropriate selected information, prioritised on the basis of risk, the type and volume of the disclosures received and the expected use of the information after dissemination; (b) a strategic analysis addressing money laundering and terrorist financing trends and patterns and evolutions thereof.
(a) the measures to be put in place to preserve the operational autonomy and independence of the FIU, including measures to prevent that conflicts of interest affect its operational autonomy and independence; (b) the nature, features and objectives of operational and of strategic analysis; (c) tools and methods for use and cross-check of financial, administrative and law enforcement information to which FIUs have access; and (d) practices and procedures for the exercise of the suspension or the withholding of consent to a transaction and suspension or monitoring of an account or business relationship pursuant to Articles 24 and 25.
(a) advise the staff of the FIU on any activity carried out by the FIU where the Fundamental Rights Officer deems it necessary, or where requested by the staff, without impeding or delaying those activities; (b) promote and monitor the FIU’s compliance with fundamental rights; (c) provide non-binding opinions on the compliance of FIU’s activities with fundamental rights; (d) inform the head of the FIU about possible violations of fundamental rights in the course of the FIU’s activities.
(a) immediate and direct access to the following financial information: (i) information contained in the national centralised automated mechanisms in accordance with Article 16; (ii) information from obliged entities, including information on transfers of funds as defined in Article 3, point (9), of Regulation (EU) 2023/1113 and transfers of crypto-assets as defined in Article 3, point (10), of that Regulation; (iii) information on mortgages and loans; (iv) information contained in the national currency and currency exchange databases; (v) information on securities;
(b) immediate and direct access to the following administrative information: (i) fiscal data, including data held by tax and revenue authorities as well as data obtained pursuant to Article 8(3a) of Council Directive 2011/16/EU Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC (OJ L 64, 11.3.2011, p. 1 ).(ii) information on public procurement procedures for goods or services, or concessions; (iii) information from BARIS as referred to in Article 16, as well as from national real estate registers or electronic data retrieval systems and land and cadastral registers; (iv) information contained in national citizenship and population registers of natural persons; (v) information contained in national passports and visas registers; (vi) information contained in cross-border travel databases; (vii) information contained in commercial databases, including business and company registers and databases of politically exposed persons; (viii) information contained in national motor vehicles, aircraft and watercraft registers; (ix) information contained in national social security registers; (x) customs data, including cross-border physical transfers of cash; (xi) information contained in national weapons and arms registers; (xii) information contained in national beneficial ownership registers; (xiii) data available through the interconnection of central registers in accordance with Article 10(19); (xiv) information contained in registers of non-profit organisations; (xv) information held by national financial supervisors and regulators, in accordance with Article 61 and Article 67(2); (xvi) databases storing data on CO2 emission trading established pursuant to Commission Regulation (EU) No 389/2013 Commission Regulation (EU) No 389/2013 of 2 May 2013 establishing a Union Registry pursuant to Directive 2003/87/EC of the European Parliament and of the Council, Decisions No 280/2004/EC and No 406/2009/EC of the European Parliament and of the Council and repealing Commission Regulations (EU) No 920/2010 and (EU) No 1193/2011 (OJ L 122, 3.5.2013, p. 1 ).(xvii) information on annual financial statements by companies; (xviii) national migration and immigration registers; (xix) information held by commercial courts; (xx) information held in insolvency databases and by insolvency practitioners; (xxi) information on funds and other assets frozen or immobilised pursuant to targeted financial sanctions;
(c) direct or indirect access to the following law enforcement information: (i) any type of information or data which is already held by competent authorities in the context of preventing, detecting, investigating or prosecuting criminal offences; (ii) any type of information or data which is held by public authorities or by private entities in the context of preventing, detecting, investigating or prosecuting criminal offences and which is available to competent authorities without the taking of coercive measures under national law.
(a) the entities or authorities holding the information provide it expeditiously to FIUs; and (b) no entity, authority or third party is able to interfere with the requested data or the information to be provided.
(a) the quality and quantity of suspicious transaction reports submitted by obliged entities; (b) the quality and timeliness of responses provided by obliged entities to FIU requests pursuant to Article 69(1), the first subparagraph, point (b), of Regulation (EU) 2024/1624; (c) relevant results of strategic analyses carried out pursuant to Article 19(3), point (b), of this Directive, as well as any relevant information on money laundering, its predicate offences and terrorist financing trends and methods, including geographical, cross-border and emerging risks.
(a) types of transactions or activities that present a significant risk of money laundering, its predicate offences and terrorist financing; (b) specific persons that present a significant risk of money laundering, its predicate offences and terrorist financing; (c) specific geographic areas that present a significant risk of money laundering, its predicate offences and terrorist financing.
(a) the follow up given by the FIU to suspicious transaction and activity reports it has received; (b) suspicious transaction reports submitted by obliged entities; (c) disclosures by supervisors and central registers; (d) disseminations to competent authorities and follow-up given to those disseminations; (e) requests submitted to and received from other FIUs; (f) requests submitted to and received from competent authorities referred to in Article 2(1), point (44)(c), of Regulation (EU) 2024/1624; (g) human resources allocated; (h) data on cross-border physical transfers of cash transmitted by customs authorities pursuant to Article 9 of Regulation (EU) 2018/1672.
(a) an FIU’s operational analyses require difficult and demanding analyses with links to other Member States; (b) a number of FIUs are conducting operational analyses in which the circumstances of the case justify concerted action in the Member States involved.
(a) join the joint analysis team; (b) submit financial intelligence and financial information to the joint analysis team.
(a) supervision is entrusted to a self-regulatory body, in which case the public authority referred to in Article 52 shall participate in the coordination mechanism; (b) supervision of a category of obliged entities is entrusted to several supervisors, in which case the lead supervisor shall participate in the coordination mechanism; where no lead supervisor has been appointed, supervisors shall designate a representative among them.
(a) to disseminate relevant information to obliged entities pursuant to Article 39; (b) to decide on those cases where the specific risks inherent in a sector are clear and understood and individual documented risk assessments pursuant to Article 10 of Regulation (EU) 2024/1624 are not required; (c) to verify the adequacy and implementation of the internal policies, procedures and controls of obliged entities pursuant to Chapter II of Regulation (EU) 2024/1624 and of the human resources allocated to the performance of the tasks required under that Regulation, as well as, for supervisors of collective investment undertakings, to decide on those cases where the collective investment undertaking may outsource the reporting of suspicious activities pursuant to Article 18(7) of Regulation (EU) 2024/1624 to a service provider; (d) to regularly assess and monitor the money laundering and terrorist financing risks as well as the risks of non-implementation and evasion of targeted financial sanctions the obliged entities are exposed to; (e) to monitor compliance by obliged entities with regard to their obligations in relation to targeted financial sanctions; (f) to conduct all the necessary off-site investigations, on-site inspections and thematic checks and any other inquiries, assessments and analyses necessary to verify that obliged entities comply with Regulation (EU) 2024/1624, and with any administrative measures taken pursuant to Article 56 of this Directive; (g) to take appropriate supervisory measures to address any breaches of applicable requirements by the obliged entities identified in the process of supervisory assessments and follow up on the implementation of such measures.
(a) compel the production of any information from obliged entities which is relevant for monitoring and verifying compliance with Regulation (EU) 2024/1624 or Regulation (EU) 2023/1113 and to perform checks, including from service providers to whom the obliged entity has outsourced part of its tasks to meet the requirements of those Regulations; (b) apply appropriate and proportionate administrative measures to remedy the situation in the case of breaches, including through the imposition of pecuniary sanctions in accordance with Section 4 of this Chapter.
(a) examine the books and records of the obliged entity and take copies or extracts from such books and records; (b) obtain access to any software, databases, IT tools or other electronic means of recording information used by the obliged entity; (c) obtain written or oral information from any person responsible for AML/CFT internal policies, procedures and controls or their representatives or staff, as well as any representative or staff of entities to which the obliged entity has outsourced tasks pursuant to Article 18 of Regulation (EU) 2024/1624, and interview any other person who consents to be interviewed for the purpose of collecting information relating to the subject matter of an investigation.
(a) electronic money issuers as defined in Article 2, point (3), of Directive 2009/110/EC of the European Parliament and of the Council Directive 2009/110/EC of the European Parliament and of the Council of 16 September 2009 on the taking up, pursuit and prudential supervision of the business of electronic money institutions amending Directives 2005/60/EC and 2006/48/EC and repealing Directive 2000/46/EC (OJ L 267, 10.10.2009, p. 7 ).(b) payment service providers as defined in Article 4, point (11), of Directive (EU) 2015/2366; and (c) crypto-asset service providers.
(a) the criteria set out in the regulatory technical standard referred to in Article 41(2) are not met; and (b) the supervisor of the Member State where those agents, distributors, or other types of infrastructure, are located notifies the supervisor of the Member State where the head office of the obliged entity is located that, considering the limited infrastructure of the entity in its territory, supervision of the activities referred to in paragraph 1 is to be carried out by the supervisor of the Member State where the head office of the obliged entity is located.
(a) the risk assessment at Union level conducted by the Commission pursuant to Article 7 and any relevant recommendation by the Commission on the basis of that Article; (b) national or sectoral risk assessments carried out pursuant to Article 8; (c) relevant guidelines, recommendations and opinions issued by AMLA in accordance with Articles 54 and 55 of Regulation (EU) 2024/1620; (d) information on third countries identified pursuant to Chapter III, Section 2, of Regulation (EU) 2024/1624; (e) any guidance and report produced by AMLA, other supervisors and, where relevant, the public authority overseeing self-regulatory bodies, the FIU or any other competent authority or international organisations and standard setters regarding money laundering and terrorist financing methods which might apply to a sector and indications which may facilitate the identification of transactions or activities at risk of being linked to money laundering and terrorist financing in that sector, as well as guidance on obliged entities’ obligations in relation to targeted financial sanctions.
(a) have a clear understanding of the risks of money laundering and terrorist financing present in their Member State; (b) assess all relevant information on the specific domestic and international risks associated with customers, products and services of the obliged entities; (c) base the frequency and intensity of on-site, off-site and thematic supervision on the risk profile of obliged entities, and on the risks of money laundering and terrorist financing in that Member State.
(a) the characteristics of a risk-based approach to supervision; (b) the measures to be put in place within supervisors to ensure adequate and effective supervision, including to train their staff; (c) the steps to be taken when conducting supervision on a risk-sensitive basis.
(a) the categories of obliged entities under the supervision and the number of obliged entities per category; (b) a description of the powers with which the supervisors are entrusted and the tasks assigned to them and, where relevant, of mechanisms referred to in Article 37(4) in which they participate and, for the lead supervisor, a summary of the coordination activities carried out; (c) an overview of the supervisory activities carried out.
(a) the list of establishments operating in the respective Member State and the list of infrastructure under their supervision pursuant to Article 38(1), and of any changes to those lists; (b) any relevant findings indicating serious weaknesses of the reporting systems of obliged entities; (c) the results of the risk assessments performed pursuant to Article 40, in aggregated form.
(a) identification of the group’s legal, governance and organisational structure, covering all subsidiaries and branches; (b) relevant information on the beneficial owners and senior management, including outcomes of fit and proper checks, whether carried out under this Directive or under other Union legal acts; (c) policies, procedures and controls in place within the group; (d) customer due diligence information, including customer files and records of transactions; (e) adverse developments in relation to the parent undertaking, subsidiaries or branches, which could seriously affect other parts of the group; (f) pecuniary sanctions that financial supervisors intend to impose and administrative measures that financial supervisors intend to apply in accordance with Section 4 of this Chapter.
(a) where a financial supervisor has not communicated the information referred to in paragraph 3; (b) where a request for cooperation has been rejected or has not been acted upon within a reasonable time; (c) where there is a disagreement on the basis of objective reasons on breaches identified and on the pecuniary sanctions to be imposed or administrative measures to be applied on the entity or group to remedy those breaches.
(a) groups of obliged entities in the non-financial sector; (b) obliged entities operating under the freedom to provide services without any infrastructure in another Member States than the Member State where they are established, where the supervision of activities in that other Member State is carried out by the supervisors of that other Member State pursuant to Article 37(1), second subparagraph.
(a) provide one another with any information they require for the exercise of their supervisory tasks, whether on request or on their own initiative, including the information referred to in Article 46(3), first subparagraph, points (a), (b) and (d), where that information is necessary for the performance of supervisory tasks; (b) inform one another of any adverse development in relation to the obliged entity, its establishments or types of infrastructure, which could seriously affect the entity’s compliance with applicable requirements, and pecuniary sanctions they intend to impose, or administrative measures they intend to apply in accordance with Section 4 of this Chapter; (c) are able to conduct, within their powers, inquiries on behalf of a requesting supervisor, and to share the information obtained through such inquiries, or to facilitate the conduct of such inquiries by the requesting supervisor.
(a) where a supervisor has not communicated the information referred to in paragraph 1, second subparagraph, points (a) and (b) or paragraph 2, first and second subparagraph; (b) where a request for cooperation has been rejected or has not been acted upon within a reasonable time; (c) where there is a disagreement on the basis of objective reasons on breaches identified and on the pecuniary sanctions to be imposed on or administrative measures to be applied to the entity to remedy those breaches.
(a) where a credit institution or a financial institution, including groups thereof, has set up establishments in at least two different Member States other than the Member State where its head office is located; (b) where a third-country credit institution or financial institution has set up establishments in at least three Member States.
(a) all credit institutions or financial institutions that have been authorised in their Member State and that have establishments in other Member States or third countries; (b) all establishments set up by credit institutions or financial institutions in other Member States or third countries; (c) establishments set up in their territory by credit institutions or financial institutions from other Member States or third countries.
(a) the third-country counterparts submit a request for participation and the members of the college agree with their participation, or the members of the college agree to invite those third-country counterparts; (b) Union data protection rules concerning data transfers are complied with; (c) the third-country counterparts sign the written agreement referred to in paragraph 8, third sentence, and share within the college the relevant information they possess for the supervision of the credit institutions or financial institutions or of the group; (d) the information disclosed is subject to a guarantee of professional secrecy requirements at least equivalent to that referred to in Article 67(1) and is used solely for the purposes of performing the supervisory tasks of the participating financial supervisors or of the counterparts in third countries.
(a) the general conditions for the functioning, on a risk-sensitive basis, of the AML/CFT supervisory colleges in the financial sector, including the terms of cooperation between permanent members and with observers, and the operational functioning of such colleges; (b) the template for the written agreement to be signed by financial supervisors pursuant to paragraph 8; (c) any additional measure to be implemented by the colleges when groups include obliged entities in the non-financial sector; (d) conditions for the participation of financial supervisors in third countries.
(a) where an obliged entity in the non-financial sector, or a group thereof, has set up establishments in at least two different Member States other than the Member State where its head office is located; (b) where a third-country entity subject to AML/CFT requirements other than a credit institution or a financial institution has set up establishments in at least three Member States.
(a) the non-financial supervisor in charge of the parent undertaking of a group or of the head office of an obliged entity; (b) AMLA; (c) all other non-financial supervisors.
(a) all obliged entities in the non-financial sector that have their head office in their Member State and that have establishments in other Member States or third countries; (b) all establishments set up by those obliged entities in other Member States or third countries; (c) establishments set up in their territory by obliged entities in the non-financial sector from other Member States or third countries.
(a) the third-country counterparts submit a request for participation and the members of the college agree with their participation, or the members of the college agree to invite those third-country counterparts; (b) Union data protection rules concerning data transfers are complied with; (c) the third-country counterparts sign the written agreement referred to in paragraph 7 and share within the college the relevant information they possess for the supervision of the obliged entity or of the group; (d) the information disclosed is subject to a guarantee of professional secrecy requirements at least equivalent to that referred to in Article 67(1) and is used solely for the purposes of performing the supervisory tasks of the participating non-financial supervisors or of the counterparts in third countries.
(a) the general conditions for the functioning of the AML/CFT supervisory colleges in the non-financial sector, including the terms of cooperation between permanent members and with observers, and the operational functioning of such colleges; (b) the template for the written agreement to be signed by non-financial supervisors pursuant to paragraph 7; (c) conditions for the participation of non-financial supervisors in third countries; (d) any additional measure to be implemented by the colleges when groups include credit institutions or financial institutions.
(a) an overview of the colleges set up by non-financial supervisors; (b) an assessment of the actions taken by those colleges and the level of cooperation attained, including difficulties faced in the functioning of the colleges.
(a) verifying that any self-regulatory body performing the functions or aspiring to perform the functions referred to in Article 37(1) satisfies the requirements of paragraph 3 of that Article; (b) issuing guidance as regards the performance of the functions referred to in Article 37(1); (c) ensuring that self-regulatory bodies perform their functions under Section 1 of this Chapter adequately and effectively; (d) reviewing the exemptions granted by self-regulatory bodies from the obligation to draw up an individual documented risk assessment pursuant to Article 37(5), point (b); (e) regularly informing self-regulatory bodies of any activity planned or task carried out by AMLA that is relevant for the performance of their supervisory function, and in particular the planning of peer reviews in accordance with Article 35 of Regulation (EU) 2024/1620.
(a) compel the production of any information that is relevant to monitoring compliance and performing checks, except for any information collected by obliged entities referred to in Article 3, points (3)(a) and (b), of Regulation (EU) 2024/1624 in the course of ascertaining the legal position of their client, subject to the conditions of Article 21(2) of that Regulation, or for performing the task of defending or representing that client in, or concerning, judicial proceedings, including providing advice on instituting or avoiding such proceedings; whether such information was collected before, during or after such proceedings; (b) issue instructions to a self-regulatory body for the purpose of remedying a failure to perform its functions under Article 37(1) or to comply with the requirements of paragraph 6 of that Article, or to prevent any such failures.
(a) the number and nature of breaches detected by each self-regulatory body and the pecuniary sanctions imposed on or administrative measures applied to obliged entities; (b) the number of suspicious transactions reported by the obliged entities subject to supervision by each self-regulatory body to the FIU, whether submitted directly pursuant to Article 69(1) of Regulation (EU) 2024/1624, or forwarded by each self-regulatory body to the FIU pursuant to Article 70(1) of that Regulation; (c) the number and description of pecuniary sanctions and periodic penalty payments imposed or administrative measures applied under Section 4 of this Chapter by each self-regulatory body to ensure compliance by obliged entities with Regulation (EU) 2024/1624 referred to in Article 55(1) of this Directive; (d) the number and description of measures taken by the public authority overseeing self-regulatory bodies under this Article and the number of instructions issued to self-regulatory bodies.
(a) directly by the supervisors; (b) in cooperation between the supervisors and other authorities; (c) under the responsibility of the supervisors by delegation to other authorities; (d) by application by the supervisors to the competent judicial authorities.
(a) the gravity and the duration of the breach; (b) the number of instances the breach was repeated; (c) the degree of responsibility of the natural or legal person held responsible; (d) the financial strength of the natural or legal person held responsible, including in light of its total turnover or annual income; (e) the benefit derived from the breach by the natural or legal person held responsible, insofar as it can be determined; (f) the losses to third parties caused by the breach, insofar as they can be determined; (g) the level of cooperation of the natural or legal person held responsible with the competent authority; (h) previous breaches by the natural or legal person held responsible.
(a) a power to represent the legal person; (b) an authority to take decisions on behalf of the legal person; (c) an authority to exercise control within the legal person.
(a) indicators to classify the level of gravity of breaches; (b) criteria to be taken into account when setting the level of pecuniary sanctions or applying administrative measures pursuant to this Section; (c) a methodology for the imposition of periodic penalty payments pursuant to Article 57, including their frequency.
(a) Chapter II (Internal policies, procedures and controls of obliged entities); (b) Chapter III (Customer due diligence); (c) Chapter V (Reporting obligations); (d) Article 77 (Record retention).
(a) in the case of a legal person, maximum pecuniary sanctions of at least EUR 10000000 or, in the Member States whose currency is not the euro, the corresponding value in the national currency on9 July 2024 , or 10 % of the total annual turnover according to the latest available accounts approved by the management body, whichever is higher; where the obliged entity is a parent undertaking or a subsidiary of a parent undertaking which is required to prepare consolidated financial accounts in accordance with Article 22 of Directive 2013/34/EU of the European Parliament and of the CouncilDirective 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19 ).(b) in the case of a natural person, maximum pecuniary sanctions of at least EUR 5000000 or, in the Member States whose currency is not the euro, the corresponding value in the national currency on9 July 2024 .
(a) breaches of Regulation (EU) 2024/1624 or Regulation (EU) 2023/1113, either in combination with pecuniary sanctions for serious, repeated and systematic breaches, or on their own; (b) weaknesses in the internal policies, procedures and controls of the obliged entity that are likely to result in breaches of the requirements referred to in point (a) and administrative measures can prevent the occurrence of those breaches or reduce the risk thereof; (c) that the obliged entity has internal policies, procedures and controls that are not commensurate with the risks of money laundering, its predicate offences or terrorist financing to which the entity is exposed.
(a) issue recommendations; (b) order obliged entities to comply, including to implement specific corrective measures; (c) issue a public statement which identifies the natural or legal person and the nature of the breach; (d) issue an order requiring the natural or legal person to cease the conduct and to desist from repetition of that conduct; (e) restrict or limit the business, operations or network of institutions comprising the obliged entity, or to require the divestment of activities; (f) where an obliged entity is subject to an authorisation, withdraw or suspend the authorisation; (g) require changes in the governance structure.
(a) require the provision of any data or information necessary for the fulfilment of their tasks pursuant to this Chapter without undue delay, to require the submission of any document, or impose additional or more frequent reporting requirements; (b) require the reinforcement of the internal policies, procedures and controls; (c) require the obliged entity to apply a specific policy or requirements relating to categories of or individual clients, transactions, activities or delivery channels that pose high risks; (d) require the implementation of measures to bring about the reduction of the money laundering or terrorist financing risks inherent in the activities and products of the obliged entity; (e) impose a temporary ban against any person discharging managerial responsibilities in an obliged entity, or any other natural person who has been held responsible for the breach from exercising managerial functions in obliged entities.
(a) delay the publication of the decision until the moment at which the reasons for not publishing it cease to exist; (b) publish the decision on an anonymous basis in a manner in accordance with national law, if such anonymous publication ensures the effective protection of the personal data concerned; in that case, the publication of the relevant data may be postponed for a reasonable period if it is foreseen that within that period the reasons for anonymous publication shall cease to exist; (c) not publish the decision at all in the event that the options set out in points (a) and (b) are considered insufficient to ensure one of the following: (i) that the stability of financial markets would not be put in jeopardy; (ii) the proportionality of the publication of the decision with regard to pecuniary sanctions and administrative measures for breaches which are deemed to be of a minor nature.
(a) the number of reports received pursuant to paragraph 1 and information on the share of reports that have been or are in the process of being followed-up, including whether they have been closed or are still open, and of the reports that have been dismissed; (b) the types of irregularities reported; (c) where reports have been followed-up, a description of the actions taken by the supervisor and, for reports that are still open, the actions which the supervisor intends to take; (d) where reports have been dismissed, the reasons for dismissing them.
(a) the request is also considered to involve tax matters; (b) national law requires obliged entities to maintain secrecy or confidentiality, except in those cases where the relevant information that is sought is protected by legal privilege or where legal professional secrecy applies, as provided for in Article 70(2) of Regulation (EU) 2024/1624; (c) there is an inquiry, investigation, proceeding or FIU analysis underway in the requested Member State, unless the assistance would impede that inquiry, investigation, proceeding or FIU analysis; (d) the nature or status of the requesting counterpart competent authority is different from that of requested competent authority.
(a) the list of supervisors responsible for overseeing the compliance of the obliged entities with Regulation (EU) 2024/1624, as well as, where relevant, name of the public authority overseeing self-regulatory bodies in their performance of supervisory functions under this Directive, and their contact details; (b) the contact details of their FIU; (c) the list of other competent national authorities.
(a) a contact point or, failing that, the name and role of a contact person; (b) the email and phone number of the contact point or, failing that, the professional email address and phone number of the contact person.
(a) an increased likelihood of deposits becoming unavailable; (b) a risk that a credit institution or a financial institution be deemed to be failing or likely to fail in accordance with Article 32(4) of Directive 2014/59/EU.
(a) supervisors, whether within a Member State or in different Member States, including AMLA when acting as a supervisor or public authorities as referred to in Article 52 of this Directive; (b) supervisors as well as the public authorities referred to in Article 52 of this Directive and FIUs; (c) supervisors as well as the public authorities referred to in Article 52 of this Directive and competent authorities referred to in Article 2(1), points (44)(c) and (d) of Regulation (EU) 2024/1624; (d) financial supervisors and authorities in charge of supervising credit institutions and financial institutions in accordance with other Union legal acts relating to the supervision of credit institutions and financial institutions, including the ECB acting in accordance with Regulation (EU) No 1024/2013, whether within a Member State or in different Member States.
(a) in the discharge of its duties under this Directive or under other Union legal acts in the field of AML/CFT, of prudential regulation and supervision of credit institutions and financial institutions, including sanctioning; (b) in an appeal against a decision of the authority or self-regulatory body, including court proceedings; (c) in court proceedings initiated pursuant to special provisions provided for in Union law adopted in the field of this Directive or in the field of prudential regulation and supervision of credit institutions and financial institutions.
(a) supervisors and the public authorities overseeing self-regulatory bodies pursuant to Chapter IV of this Directive, whether in the same Member State or in different Member States; (b) supervisors and the authorities responsible by law for the supervision of financial markets in the discharge of their respective supervisory functions; (c) supervisors in charge of auditors and, where relevant, public authorities overseeing self-regulatory bodies pursuant to Chapter IV of this Directive, and the public authorities competent for overseeing statutory auditors and audit firms pursuant to Article 32 of Directive 2006/43/EC and Article 20 of Regulation (EU) No 537/2014, including authorities in different Member States.
(a) the entities have a precise mandate under national law to investigate or scrutinise the actions of supervisors or authorities responsible for laws on such supervision; (b) the information is strictly necessary for fulfilling the mandate referred to in point (a); (c) the persons with access to the information are subject to professional secrecy requirements under national law at least equivalent to those referred to in paragraph 1; (d) where the information originates in another Member State, it shall not be disclosed without the express consent of the supervisor which disclosed it and solely for the purposes for which that supervisor gave its consent.
(a) the cooperation between competent authorities under Section 1 of this Chapter, as well as with the authorities referred to in Section 2 of this Chapter and the entities in charge of the central registers, to prevent money laundering and terrorist financing; (b) the procedures to be used by authorities competent for the supervision or oversight of obliged entities under other Union legal acts to take into account money laundering and terrorist financing concerns in the performance of their duties under those Union legal acts.
(a) processing of such data shall be performed only on a case-by-case basis by the staff of each competent authority that have been specifically designated and authorised to perform those tasks; (b) staff of the competent authorities shall maintain high professional standards of confidentiality and data protection, they shall be of high integrity and are appropriately skilled, including in relation to the ethical handling of big data sets; (c) technical and organisational measures shall be in place to ensure the security of the data to high technological standards.
(1) in Article 30(5), the first and second subparagraphs are replaced by the following: "5. Member States shall ensure that the information on the beneficial ownership is accessible in all cases to: (a) competent authorities and FIUs, without any restriction; (b) obliged entities, within the framework of customer due diligence in accordance with Chapter II; (c) any person or organisation that can demonstrate a legitimate interest.
The persons or organisations referred to in point (c) of the first subparagraph shall be permitted to access at least the name, the month and year of birth and the country of residence and nationality of the beneficial owner as well as the nature and extent of the beneficial interest held." (2) in Article 31(4), the first and second subparagraphs are replaced by the following: "4. Member States shall ensure that the information on the beneficial ownership of a trust or a similar legal arrangement is accessible in all cases to: (a) competent authorities and FIUs, without any restriction; (b) obliged entities, within the framework of customer due diligence in accordance with Chapter II; (c) any natural or legal person that can demonstrate a legitimate interest to access beneficial ownership information.
The information accessible to natural or legal persons referred to in point (c) of the first subparagraph shall consist of the name, the month and year of birth and the country of residence and nationality of the beneficial owner, as well as nature and extent of beneficial interest held.".
"(iii) Regulation (EU) 2024/1624 of the European Parliament and of the Council of 31 May 2024 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (OJ L, 2024/1624, 19.6.2024, ELI: http://data.europa.eu/eli/reg/2024/1624/oj ).".
| Directive (EU) 2015/849 | This Directive | Regulation (EU) 2024/1624 |
|---|---|---|
| Article 1(1) | — | — |
| Article 1(2) | — | — |
| Article 1(3) | — | Article 2(1), point (1) |
| Article 1(4) | — | Article 2(1), point (1) |
| Article 1(5) | — | Article 2(1), point (2) |
| Article 1(6) | — | Article 2(1), points (1) and (2) |
| Article 2(1) | — | Article 3 |
| Article 2(2) | — | Article 4 |
| Article 2(3) | — | Article 6(1) |
| Article 2(4) | — | Article 6(2) |
| Article 2(5) | — | Article 6(3) |
| Article 2(6) | — | Article 6(4) |
| Article 2(7) | — | Article 6(5) |
| Article 2(8) | — | Article 7 |
| Article 2(9) | — | Article 4(3) and Article 6(6) |
| Article 3, point (1) | — | Article 2(1), point (5) |
| Article 3, point (2) | — | Article 2(1), point (6) |
| Article 3, point (3) | — | Article 2(1), point (4) |
| Article 3, point (4) | — | Article 2(1), point (3) |
| Article 3, point (5) | — | Article 2(1), point (47) |
| Article 3, point (6) | — | Article 2(1), point (28) |
| Article 3, point (6) (a) | — | Articles 51 to 55 |
| Article 3, point (6) (b) | — | Article 58 |
| Article 3, point (6) (c) | — | Article 57 |
| Article 3, point (7) | — | Article 2(1), point (11) |
| Article 3, point (8) | — | Article 2(1), point (22) |
| Article 3, point (9) | — | Article 2(1), point (34) and Article 2(2) |
| Article 3, point (10) | — | Article 2(1), point (35) and Article 2(5) |
| Article 3, point (11) | — | Article 2(1), point (36) |
| Article 3, point (12) | — | Article 2(1), point (40) |
| Article 3, point (13) | — | Article 2(1), point (19) |
| Article 3, point (14) | — | Article 2(1), point (12) |
| Article 3, point (15) | — | Article 2(1), point (41) |
| Article 3, point (16) | — | Article 2(1), point (17) |
| Article 3, point (17) | — | Article 2(1), point (23) |
| Article 3, point (18) | — | Article 2(1), point (7) |
| Article 3, point (19) | — | — |
| Article 4 | Article 3 | — |
| Article 5 | — | — |
| Article 6 | Article 7 | — |
| Article 7 | Article 8 | — |
| Article 8(1) | — | Article 10(1) |
| Article 8(2) | — | Article 10(2) and (3) |
| Article 8(3) | — | Article 9(1) |
| Article 8(4) | — | Article 9(2) |
| Article 8(5) | — | Article 9(2) and (3) |
| Article 9 | — | Article 29 |
| Article 10(1) | — | Article 79(1) |
| Article 10(2) | — | Article 79(3) |
| Article 11 | — | Article 19(1), (2) and (5) |
| Article 12 | — | Article 19(7) and Article 79(2) |
| Article 13(1) | — | Article 20(1) |
| Article 13(2) | — | Article 20(2) |
| Article 13(3) | — | Article 20(2) |
| Article 13(4) | — | Article 20(4) |
| Article 13(5) | — | Article 47 |
| Article 13(6) | — | Article 22(4) |
| Article 14(1) | — | Article 23(1) and (4) |
| Article 14(2) | — | Article 23(2) |
| Article 14(3) | — | Article 23(3) |
| Article 14(4) | — | Article 21(1) and (2) |
| Article 14(5) | — | Article 26(2) and (3) |
| Article 15 | — | Article 20(2), second subparagraph and Article 33 |
| Article 16 | — | Article 33(1) and (8) |
| Article 17 | — | — |
| Article 18(1) | — | Article 34(1) |
| Article 18(2) | — | Article 34(2) |
| Article 18(3) | — | Article 34(3) |
| Article 18(4) | — | — |
| Article 18a(1) | — | Article 29(4) |
| Article 18a(2) | — | Article 29(5) and (6) and Article 35, point (a) |
| Article 18a(3) | — | Article 29(5) and (6) and Article 35, point (b) |
| Article 18a(4) | — | — |
| Article 18a(5) | — | Article 29(6) |
| Article 19 | — | Article 36 |
| Article 20 | — | Article 9(2), Article 20(1) and Article 42(1) |
| Article 20, point (a) | — | Article 9(2), point (a)(iii) and Article 20(1), point (g) |
| Article 20, point (b) | — | Article 42(1) |
| Article 20a | — | Article 43 |
| Article 21 | — | Article 44 |
| Article 22 | — | Article 45 |
| Article 23 | — | Article 46 |
| Article 24 | — | Article 39 |
| Article 25 | — | Article 48(1) |
| Article 26 | — | Article 48 |
| Article 27 | — | Article 49 |
| Article 28 | — | Article 48(3) |
| Article 29 | — | — |
| Article 30(1) | — | Article 63(1), (2), second subparagraph and (4) and Article 68 |
| Article 30(2) | — | Article 63(5) |
| Article 30(3) | Article 10(1) | — |
| Article 30(4) | Article 10(7) and (10) | Article 24 |
| Article 30(5), first subparagraph | Article 11 and Article 12(2) | — |
| Article 30(5), second subparagraph | Article 12(1) | — |
| Article 30(5), third subparagraph | — | — |
| Article 30(5a) | Article 11(4) and Article 13(12) | — |
| Article 30(6) | Article 11(1), (2) and (3) | — |
| Article 30(7) | Article 61(2) | — |
| Article 30(8) | — | Article 22(7) |
| Article 30(9) | Article 15 | — |
| Article 30(10) | Article 10(19) and (20) | — |
| Article 31(1) | — | Articles 58, Article 64(1) and Article 68 |
| Article 31(2) | — | Article 64(3) |
| Article 31(3) | — | Article 64(5) |
| Article 31(3a) | Article 10(1), (2) and (3) | Article 67 |
| Article 31(4), first subparagraph | Article 11 and Article 12(2) | — |
| Article 31(4), second subparagraph | Article 12(1) | — |
| Article 31(4), third subparagraph | — | — |
| Article 31(4), fourth subparagraph | Article 11(2) | — |
| Article 31(4a) | Article 11(4) and Article 13(12) | — |
| Article 31(5) | Article 10(7) and (10) | Article 24 |
| Article 31(6) | — | Article 22(7) |
| Article 31(7) | Article 61(2) | — |
| Article 31(7a) | Article 15 | — |
| Article 31(9) | Article 10(19) and (20) | — |
| Article 31(10) | — | Article 58(4) |
| Article 31a | Article 17(1) | — |
| Article 32(1) | Article 19(1) | — |
| Article 32(2) | Article 62(1) | — |
| Article 32(3) | Article 19(2), (3), first subparagraph, (4) and (5) | — |
| Article 32(4) | Articles 21(1) and Article 22(1), first subparagraph | — |
| Article 32(5) | Article 22(1), second subparagraph | — |
| Article 32(6) | Article 22(2) | — |
| Article 32(7) | Article 24(1) | — |
| Article 32(8) | Article 19(3), second subparagraph | — |
| Article 32(9) | Article 21(4) | — |
| Article 32a(1) | Article 16(1) | — |
| Article 32a(2) | Article 16(2) | — |
| Article 32a(3) | Article 16(3) | — |
| Article 32a(4) | Article 16(5) | — |
| Article 32b | Article 18 | — |
| Article 33(1) | — | Article 69(1) |
| Article 33(2) | — | Article 69(6) |
| Article 34(1) | — | Article 70(1) |
| Article 34(2) | — | Article 70(2) |
| Article 34(3) | Article 40(5) | — |
| Article 35 | — | Article 71 |
| Article 36 | Article 42 | — |
| Article 37 | — | Article 72 |
| Article 38 | Article 60 | Article 11(2), fourth subparagraph, and (4), Article 14 and Article 69(7) |
| Article 39 | — | Article 73 |
| Article 40 | — | Article 77 |
| Article 41 | Article 70 | Article 76 |
| Article 42 | — | Article 78 |
| Article 43 | — | — |
| Article 44(1) | Article 9(1) | — |
| Article 44(2) | Article 9(2) | — |
| Article 44(3) | — | — |
| Article 44(4) | Article 9(3) and (6) | — |
| Article 45(1) | — | Article 16(1) |
| Article 45(2) | — | Article 8(3), (4) and (5) |
| Article 45(3) | — | Article 17(1) |
| Article 45(4) | Article 48 | — |
| Article 45(5) | — | Article 17(2) |
| Article 45(6) | — | Article 17(3) |
| Article 45(7) | — | Article 17(4) |
| Article 45(8) | — | Article 16(3) |
| Article 45(9) | Article 41(1) | — |
| Article 45(10) | Article 41(2) | — |
| Article 45(11) | Article 41(3) | — |
| Article 46(1) | — | Articles 12 and 15 |
| Article 46(2) | Article 39(2) | — |
| Article 46(3) | Article 28(1) | — |
| Article 46(4) | — | Article 11(1) |
| Article 47(1) | Article 4(1) and (2) | — |
| Article 47(2) | Article 6(1) | — |
| Article 47(3) | Article 6(2) | — |
| Article 48(1) | Article 37(1) | — |
| Article 48(1a) | Article 37(5) and Article 62(1) | — |
| Article 48(2) | Article 37(2) and (6) | — |
| Article 48(3) | Article 37(7) | — |
| Article 48(4) | Article 37(1), first subparagraph, Article 46 and Article 54(4) | — |
| Article 48(5) | Article 46(2) and (3) and Article 47 | — |
| Article 48(6) | Article 40(1) | — |
| Article 48(7) | Article 40(2) | — |
| Article 48(8) | Article 40(4) | — |
| Article 48(9) | Article 37(3) | — |
| Article 48(10) | Article 40(3) | — |
| Article 49 | Article 61(1) | — |
| Article 50 | Article 63 | — |
| Article 50a | Article 61(3) | — |
| Article 51 | — | — |
| Article 52 | Article 29 | — |
| Article 53 | Article 31 | — |
| Article 54 | Article 33 | — |
| Article 55 | Article 34 | — |
| Article 56 | Article 30(2) and (3) | — |
| Article 57 | Article 35 | — |
| Article 57a(1) | Article 67(1) | — |
| Article 57a(2) | Article 67(2) | — |
| Article 57a(3) | Article 67(3) | — |
| Article 57a(4) | Article 44, Article 46(1) and Article 47(1) | — |
| Article 57a(5) | Article 51 | — |
| Article 57b | Article 68 | — |
| Article 58(1) | Article 53(1) | — |
| Article 58(2) | Article 53(2) and (3) | — |
| Article 58(3) | Article 53(4) | — |
| Article 58(4) | — | — |
| Article 58(5) | Article 53(5) | — |
| Article 59(1) | Article 55(1) | — |
| Article 59(2) | Article 55(2) and Article 56(2) and (3) | — |
| Article 59(3) | Article 55(3) | — |
| Article 59(4) | Article 55(4) | — |
| Article 60(1) | Article 58(1), (2), first subparagraph and (3) | — |
| Article 60(2) | Article 58(2), third subparagraph | — |
| Article 60(3) | Article 58(4) | — |
| Article 60(4) | Article 53(6) | — |
| Article 60(5) | Article 53(7) | — |
| Article 60(6) | Article 53(8) | — |
| Article 61 | Article 60 | — |
| Article 62(1) | Article 59(1) | — |
| Article 62(2) | Article 6(6) | — |
| Article 62(3) | Article 59(2) | — |
| Article 63 | — | — |
| Article 64 | — | Article 85 |
| Article 64a | Article 72 | Article 86 |
| Article 65 | — | — |
| Article 66 | — | — |
| Article 67 | — | — |
| Article 68 | — | — |
| Article 69 | — | — |
| Annex I | — | Annex I |
| Annex II | — | Annex II |
| Annex III | — | Annex III |
| Annex IV | — | — |