Recital 46

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

(46) Since the objectives of this Directive, namely to establish common minimal rules concerning the definitions of criminal offences in the area of corruption in all Member States and the availability of effective, proportionate and dissuasive criminal penalties for those offences, cannot be sufficiently achieved by Member States but can rather, by reason of the scale and effects of this Directive, be better achieved at Union level, the Union may adopt measures, in accordance with the principle of subsidiarity as set out in Article 5 of the Treaty on European Union (TEU). In accordance with the principle of proportionality, as set out in that Article, this Directive does not go beyond what is necessary to achieve those objectives.

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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.