+Article 11 1b.

Article 11 1b.

With respect to penalties applicable to infringements of Article 5d, Member States shall ensure that such penalties include:

(a) 

in the case of a legal person, maximum administrative fines of at least 10 % of the total annual net turnover of the legal person in the preceding business year;

(b) 

in the case of a natural person, maximum administrative fines of at least EUR 5 000 000 , or the equivalent amount in the national currency in the Member States whose currency is not the euro on 8 April 2024.

For the purposes of point (a) of this paragraph, where the legal person is a subsidiary of a parent undertaking, as defined in Article 2, point (9), of Directive 2013/34/EU of the European Parliament and of the Council ( 7 ), or of any undertaking which effectively exercises a dominant influence over that legal person, the relevant turnover shall be the turnover resulting from the consolidated accounts of the ultimate parent undertaking in the preceding business year.

1. Übersicht

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1.1 Referenzen

1.2 Identifizierte Anforderungen

1.3 Zugehörige Standards

2. Identifizierte Anforderungen

Anforderungen

3. Zugehörige Standards

Standards