1.By 20 May 2016, the Commission shall submit a report to the European Parliament and the Council on the implementation and effects of this Directive. The report shall analyse, in particular, its effect in terms of improvement of road safety as well as the costs and benefits of the possible inclusion of N1 and O2 category vehicles within the scope of this Directive.
2.No later than 20 May 2022, the Commission shall submit to the European Parliament and to the Council a report on the application and effects of this Directive, in particular as regards the effectiveness and harmonisation of risk rating systems, notably in the definition of a mutually comparable risk profile of the different undertakings concerned. That report shall be accompanied by a detailed impact assessment analysing the costs and benefits throughout the Union. The impact assessment shall be made available to the European Parliament and to the Council at least six months prior to the submission of any legislative proposal, if appropriate, to include new categories of vehicles within the scope of this Directive.