Article 27 Reporting, evaluation and review
1. Member States shall provide the Commission with all relevant information regarding the implementation and application of this Directive. On the basis of the information provided, the. Commission shall, by 17 December 2023, submit a report to the European Parliament and the Council on the implementation and application of this Directive.
2. Without prejudice to reporting obligations laid down in other Union legal acts, Member States shall, on an annual basis, submit the following statistics on the reports referred to in Chapter III to the Commission, preferably in an aggregated form, if they are available at a central level in the Member State concerned:
(a) the number of reports received by the competent authorities;
(b) the number of investigations and proceedings initiated as a result of such reports and their outcome; and
(c) if ascertained, the estimated financial damage, and the amounts recovered following investigations and proceedings, related to the breaches reported.