1. Competent authorities, when determining the type and level of administrative sanctions or other administrative measures, shall take into account all relevant elements and circumstances to apply proportionate sanctions, including:
(a) the seriousness and the duration of the infringement;
(b) the degree of responsibility of the natural or legal person responsible for the infringement;
(c) the financial strength of the natural or legal person responsible for the breach, as indicated, among others, by the total annual turnover of the legal person, or the annual income of the natural person responsible for the infringement;
(d) the magnitude of profits gained or losses avoided by the natural or legal person responsible for the infringement, insofar as they can be determined;
(e) the losses for third parties resulted from the infringement, insofar as they can be determined;
(f) the disadvantage resulting to the legal or natural person responsible for the breach from the duplication of cri
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