Member States shall ensure that when determining the type of administrative penalties or other administrative measures and the level of administrative pecuniary penalties, the competent authorities shall take into account all relevant circumstances, including, where appropriate:
(a) the gravity and the duration of the breach;
(b) the degree of responsibility of the natural or legal person responsible for the breach;
(c) the financial strength of the natural or legal person responsible for the breach, as indicated, for example, by the total turnover of a legal person or the annual income of a natural person;
(d) the importance of profits gained or losses avoided by the natural or legal person responsible for the breach, insofar as they can be determined;
(e) the losses for third parties caused by the breach, insofar as they can be determined;
(f) the level of cooperation of the natural or legal person responsible for the breach with the competent authority;
(g) previous breaches by the
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