gg) Identity theft and other identity-related offences Article 9(5) requires the Member States to ensure that for any offence referred to in Articles 4 and 5 which is committed by misusing the personal data of another person, with the aim of gaining the trust of a third party, thereby causing prejudice to the rightful identity owner, this may be regarded as aggravating circumstances unless those circumstances are already covered by another criminal offence. The wide range of discretion has led to a wide scope of transposition measures among Member States. BE and EL have not notified any transposition, and there is no specific provision in CZ`s criminal legislation. The aggravation approach has been chosen by AT, CY, ES, IE, MT, PT and SE (the latter referring to the circumstance of "special planning"), while all other Member States refer to extra provisions for the specific criminal offence. Among those referring to specific provisions, transposition issues can be observed as follows: BG and NL require a special intent ("to procure a benefit" and "the aim to disguise or misuse the identity"), DE refers only to "personal data not generally accessible", FR refers only to the name of a person and no other personal data, LV requires "substantial harm" caused, RO covers only the use of "a document" and requires the commission of deceit. d) Liability of legal persons aa) In general Article 10(1) requires the establishment of liability of legal persons for the offences covered by Articles 3 – 8 if the offender has a power of representation of the legal person (a), has an authority to take decisions on behalf of the legal person (b) or has an authority to exercise control within the legal person (c). All Member States have introduced legislation corresponding to this Article with only the following minor issues: BG does not cover the offence of Article 6 and HR does not refer to an offender having an authority to exercise control within the legal person (Article 10(1)(c)). bb) For lack of supervision or control Article 10(2) requires Member States to introduce liability of legal persons when any offence referred to in Articles 3 – 8 has been allowed by the lack of supervision or control by a person referred to in Article 10(1). While almost all Member States comply with this provision, the information provided by LU was not conclusive and BG lacks a reference to the commission of an offence which falls under Article 6. e) Sanctions against legal persons aa) Mandatory sanctions Article 11(1) of the Directive requires Member States to provide for criminal or non-criminal fines as effective, proportionate and dissuasive sanctions for legal persons. All Member States have notified complying national measures except for IE and UK. In these two countries, the maximum amount of possible fines remains undetermined due to the lack of concrete legislative provisions. Thus, neither the effectiveness nor the proportionality nor the dissuasiveness of the respective fines can be assessed. bb) Optional sanctions Article 11(1) continues with a list of possible options of additional sanctions for legal persons. These are: exclusion from entitlement to public benefits or aid (opted for by CY, CZ, EL, ES, HR, HU, LU, MT, PL, PT and SK), temporary or permanent disqualification from the practice of commercial activities (AT, BE, CY, CZ, EL, ES FR, HR, HU, IT, LT, LV, MT, PL, PT, RO, SE, SI and SK), the placing under judicial supervision (CY, ES, FR, MT, PT and RO), judicial winding-up (CY, CZ, EL, ES, FR, HR, HU,LT, LU, LV, MT, PT, RO, SI and SK) and the temporary or permanent closure of establishments which have been used for 10