This directive requires all member states of the EU to take measures which ensure the use of marine fuel with a sulphur content of 0,1m.-% in their territorial waters, economic areas as well as in the Emission Control Areas since January 1st, 2015.
Alternatively an emission reducing procedure can be applied.
Members of the European Union are defining sanctions for violations against the EU directive themselves. Specification: They have to be effective, appropriate and deterrent.
You may visualize it like this:
1. The generated profit of a violation is to be withdrawn from the perpetrator.
2. A fine can be charged on top.
3. In the event of repeated violation the sanction will be successively raised.
How the EU directive 2012/33/EU will be put in practice is up to the member states themselves. You have scope.