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Article 26

Entry into force

This Directive shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

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(2)Article 26(1) and (2) of the Treaty on the Functioning of the European Union (TFEU) provide that the Union is to adopt measures with the aim of establishing or ensuring the functioning of the internal market, which is to comprise an area without internal frontiers in which the free movement of goods and services is ensured. Article 169(1), and point (a) of Article 169(2), TFEU provide that the Union is to contribute to the attainment of a high level of consumer protection through measures adopted pursuant to Article 114 TFEU in the context of the completion of the internal market. This Directive aims to strike the right balance between achieving a high level of consumer protection and promoting the competitiveness of enterprises, while ensuring respect for the principle of subsidiarity.
(9)This Directive should fully harmonise certain key rules that have, so far, not been regulated at Union or national level.
(81)The Annex to Regulation (EU) 2017/2394 of the European Parliament and of the Council [(16)](#ntr16-L_2019136EN.01000101-E0016) should be amended to include a reference to this Directive so as to facilitate cross-border cooperation on enforcement of this Directive.
(84)In accordance with the Joint Political Declaration of 28 September 2011 of Member States and the Commission on explanatory documents [(18)](#ntr18-L_2019136EN.01000101-E0018), Member States have undertaken to accompany, in justified cases, the notification of their transposition measures with one or more documents explaining the relationship between the components of a directive and the corresponding parts of national transposition instruments. With regard to this Directive, the legislator considers the transmission of such documents to be justified.
(87)This Directive respects the fundamental rights and freedoms and observes the principles recognised, in particular, by the Charter of Fundamental Rights of the European Union, including those enshrined in Articles 16, 38 and 47 thereof,

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