79Therefore, the Commission cannot discharge its obligation to assess, in each Member State and in each specific case, the consequences of the failure established on private and public interests simply by automatically applying a coefficient for seriousness in the context of setting financial penalties, taking into account any mitigating or aggravating circumstances. Specifically, in the present case, the failure to comply with the obligation to adopt the laws, regulations and administrative provisions necessary to transpose Directive 2019/1937 is particularly serious since, as stated in paragraph 73 above, the provisions of that directive, in so far as they are intended to protect the persons who report breaches of EU law in the areas covered by the directive, contribute to ensuring the uniform and effective application of EU law.