art_5__para_1
1. Member States shall take the necessary measures to ensure that, where it is intentional, the committing, disbursing, appropriation or use by a public official of property whose management is directly or indirectly entrusted to that public official contrary to the purpose for which it was intended, constitutes a criminal offence, either when committed for that official’s advantage or for the advantage of another person or entity, or when damaging the financial interests of the public or private entity concerned.
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Source: EUR-Lex (Cellar) · retrieved 2026-10-09 · Text as adopted (Official Journal); later amendments are not incorporated in this text.