2. The penalties shall be effective, proportionate and dissuasive, and shall be determined while having due regard to the following, as applicable:
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(a)
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the nature and gravity of the infringement;
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(b)
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the human population or the environment affected by the infringement, taking into account the need to ensure a high level of protection of human health and the environment;
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(c)
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any previous infringements of this Regulation by the undertaking held responsible;
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(d)
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the financial situation of the undertaking held responsible.
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