This Regulation establishes a multiannual plan for fisheries exploiting stock of plaice and sole that inhabit the North Sea. The objective of the plan is, in its first stage, to ensure that stocks of plaice and sole are brought within safe biological limits. The aim pursued by the plan is, in its second stage, to ensure the exploitation of the stocks on the basis of maximum sustainable yield. The Directive also defines the procedure for setting the total allowable catch (TAC) for plaice and sole