<!-- headlesslaw {"release":{"id":"a4f2a0495fe55b47323883f82977a9b34ab66171ec9623e39925d3a7045b6c81","published":"2026-11-01T16:41:30Z","pinned":false},"limits":{"coverage":{"history":"from:2021-01-01","held_since":"2021-01-01","gaps":[],"covered":["MAR L1"],"not_covered":["national guidance","court decisions"]},"freshness":{"release_id":"a4f2a0495fe55b47323883f82977a9b34ab66171ec9623e39925d3a7045b6c81","release_published":"2026-11-01T16:41:30Z","checked_at":"2026-11-01","checked_against":"EUR-Lex"},"truncation":null,"failures":[],"incomplete":[]},"page":{"path":"/mar/recitals/40","url":"https://www.headlesslaw.com/mar/recitals/40","title":"Recital 40","family":"l1_recital_view","work_id":"mar","view_of":"/mar/recitals","status":"in_force","force_status":"in_force","date_state":"current","requested_date":null,"as_of":"2026-11-01","applies_from":null,"application":null,"version_label":"Regulation (EU) No 596/2014, OJ L 173, 12.6.2014","check":{"against":"EUR-Lex","on":"2026-11-01"},"check_result":"matched","official_url":"https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014R0596","valid_from":"2021-01-01","valid_until":null,"content_id":"1927e499420a566e","versions":["2021-01-01"],"version_url":"https://www.headlesslaw.com/mar/recitals/40/versions/2021-01-01","revision_url":"https://www.headlesslaw.com/mar/recitals/40/versions/2021-01-01/rev/1927e499420a566e","versions_url":"https://www.headlesslaw.com/mar/recitals/40/versions","relations_url":"https://www.headlesslaw.com/mar/recitals/40/relations","act_url":"https://www.headlesslaw.com/mar/recitals","source_line":null,"attribution":null,"context":{"act":{"work_id":"mar","path":"/mar/recitals","name":"MAR","number":"Regulation (EU) No 596/2014","celex":"32014R0596","title_official":null,"document_date":null},"position":{"kind":"recital","key":"40","index":40,"articles":89,"annexes":0},"prev":{"path":"/mar/recitals/39","key":"39","title":"Recital 39"},"next":{"path":"/mar/recitals/41","key":"41","title":"Recital 41"},"act_anchor":""}}} -->
# Recital 40

*In force · Regulation (EU) No 596/2014, OJ L 173, 12.6.2014 · Checked against EUR-Lex on 1 Nov 2026 · [Official source](https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:32014R0596)*

To ensure that liability is conferred on both the legal person and any natural person who participates in the decision-making of the legal person, it is necessary to give recognition of the different national legal mechanisms in Member States. Such mechanisms should relate directly to the methods of attribution of liability in national law.
