The internal system of information is the preferred channel for reporting on actions or omissions that are cited below, provided that it could be addressed effectively the offence and if the complainant considers that there is no risk of retaliation.

• Any actions or omissions that may constitute violations of the european Union on the assumption that:
  • Fall within the scope of acts of the european Union listed in the annex to the Directive (EU) 2019/1937 of the european parliament and of the council of 23 october 2019, concerning the protection of persons to report on violations of the union, regardless of the that the same conduct the domestic legal system;
  • Affect the financial interests of the European Union as contemplated in article 325 of the treaty on the functioning of the european Union (TFEU); or
  • Impact on the internal market, as envisaged in article 26, paragraph 2 of the TFEU, including violations of the rules of the european union in the field of competition and state aid granted by states, as well as offences relating to the internal market in relation to acts that violate the rules of company tax or practices aimed at obtaining a fiscal advantage that undermines the object or purpose of the legislation applicable to the corporate tax base.
• Actions or omissions that may be constitutive of administrative or criminal offence of serious or very serious. In any case, means including all those criminal offences or administrative measures with serious economic losses involving public finances and to Social security.