1. Competent authorities, when determining the type and level of administrative penalties or other administrative measure, shall take into account all relevant circumstances in order to ensure that such sanctions or measures are effective and proportionate. Those circumstances shall include, where appropriate:
(a) the gravity and the duration of the breach;
(b) the degree of responsibility of the legal or natural person responsible for the breach;
(c) the financial strength of the legal or natural person responsible for the breach, as indicated, among other things, by the total annual turnover of the legal person, or the annual income of the natural person responsible for the breach;
(d) the level of profits gained or losses avoided by the legal or natural person responsible for the breach, if such profits or losses can be determined;
(e) the losses for third parties caused by the breach, if such losses can be determined;
(f) the disadvantage resulting to the legal or natural person re
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