art_5__para_2

DIRECTIVE (EU) 2026/1021 OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 29 April 2026 on combatting corruption, replacing Council Framework Decision 2003/568/JHA and the Convention on the fight against corruption involving officials of the European Communities or officials of Member States of the European Union and amending Directive (EU) 2017/1371 of the European Parliament and of the Council · European Union

2. Member States may take the necessary measures to ensure that, where it is intentional, the committing, disbursing, appropriation or use, in the course of economic, financial, or business or commercial activities, by a person who in any capacity directs or works in a private-sector entity, of any property whose management is directly or indirectly entrusted to that person contrary to the purpose for which it was intended, constitutes a criminal offence, either when committed for that person’s advantage or for the advantage of another person or entity, or when damaging the financial interests of the public or private entity concerned.

National law under this provision

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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.