2. By 10 July 2026, the Commission shall adopt delegated acts in accordance with Article 85 to supplement this Regulation by defining:
|
(a)
|
the categories of breaches that are subject to penalties and the persons liable for such breaches;
|
|
(b)
|
indicators to classify the level of gravity of breaches that are subject to penalties;
|
|
(c)
|
the criteria to be taken into account when setting the level of penalties.
|
The Commission shall regularly review the delegated act referred to in the first subparagraph to ensure that it identifies the relevant categories of breaches and that the related penalties are effective, dissuasive and proportionate.