lexiara

Recital 38

(38) The fact that legal persons are held liable under this Directive should not preclude criminal proceedings being taken against natural persons who commit, incite or are accessories to the criminal offences defined in this Directive. Where the conditions for criminal liability are met, such natural persons should be understood to include corporate board members.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04 · Text as adopted (Official Journal); later amendments are not incorporated in this text.