Recital 44

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

(44) To provide for an equivalent level of protection between the Union’s and the national financial interests, the provisions of Directive (EU) 2017/1371 should be aligned with those of this Directive. To that end, the rules applicable to criminal offences affecting the Union’s financial interests as regards criminal or non-criminal penalties, aggravating and mitigating circumstances and limitation periods should be equivalent to those laid down by this Directive.

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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.