Where a court is determining the sentence to impose on a person convicted of an offence under Regulation 7(2), it shall take account, so far as applicable, of the following indicative and non-exhaustive criteria:
(a) the nature, gravity, scale and duration of the infringement;
(b) any action taken by the person to mitigate or remedy the damage suffered by consumers;
(c) any previous infringements of Regulation 7(2) by the person;
(d) the financial benefits gained or losses avoided by the person due to the infringement, if the relevant data are available;
(e) any penalties imposed on the person for the same infringement in other Member States in cross-border cases where information about such penalties is available through the mechanism established by Regulation (EU) 2017/2394 of the European Parliament and of the Council of 12 December 201721 on cooperation between national authorities responsible for the enforcement of consumer protection laws and repealing Regulation (EC) No 2006/200
…