as
possible any duplication in the collection as well as the assessment of the evidence, notably through
adequate interaction between the various competent authorities to bring about that the establishment
of facts in one set is also used in the other set; [Zusammenarbeit der Behörden]
- and, above all, whether the sanction imposed in the proceedings which become final first is taken
into account in those which become final last, so as to prevent that the individual concerned is in the
end made to bear an excessive burden, this latter risk being least likely to be present where there is in
place an offsetting mechanism