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# Recital 135

*In force · Regulation (EU) 2024/1624, OJ L, 2024/1624, 19.6.2024 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32024R1624)*

With a view to ensuring a consistent approach to the enforcement of beneficial ownership requirements across the internal market, the Commission should be empowered to adopt delegated acts to define the categories of breaches subject to penalties and the persons liable for such breaches, as well as indicators on the level of gravity and criteria to determine the level of penalties. Furthermore, in order to support the determination of that level, and consistent with the harmonisation goal of this Regulation, it should be possible for the Commission to adopt guidelines setting out the base amounts to apply to each category of breach.