1. Another is access to contraceptives, failure in which penalises women more than men.

2. The higher the penalisation factor, the more SIMP penalises the algorithm in the use of non-binary densities.

3. The Coter opinions also offer an opportunity to highlight the CoR's adamant opposition to macroeconomic conditionality, which "penalises regional authorities as a result of member states' failure to comply with their obligations".

4. People trying this way to travel to the Schengen Area can be denied boarding by the airline because of the carrier's responsibility, which penalises airlines if they carry passengers who do not have the correct documentation.

5. Such legislation penalises cross-border capital transactions since it dissuades individual taxpayers from investing in shares in foreign companies and at the same time it constitutes an obstacle to the accumulation of capital in Belgium for companies having their registered office in other Member States.