1. Member States shall lay down the rules on penalties applicable to economic operators for non-compliance with a decision referred to in Article 20 and shall take all measures necessary to ensure that they are implemented in accordance with national law.

2. The penalties provided for shall be effective, proportionate and dissuasive. Competent authorities shall ensure that the penalties referred to in paragraph 1 give due regard to the following, as applicable:

(a) the gravity and duration of the non-compliance with a decision referred to in Article 20;

(b) any relevant previous non-compliance with a decision referred to in Article 20 by the economic operator;

(c) the degree of cooperation with the competent authorities;

(d) any other mitigating or aggravating factor applicable to the circumstances of the case, such as financial benefits, gains or losses avoided, directly or indirectly, from the non-compliance with a decision referred to in Article 20.

3. Member States shall, by 14 December 2026, notify the Commission of those rules and of those measures, and shall notify it, without delay, of any subsequent amendment affecting them.

4. Member States, when laying down rules on applicable penalties in accordance with paragraphs 1 and 2 of this Article, shall take utmost account of the guidance referred to in Article 11, point (i).