32026L1021#art_5Directive (EU) 2026/1021 of the European Parliament and of the Council

Article 5 — Misappropriation

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. 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.

Text as published in the Official Journal, reproduced verbatim (including any typographical quirks of the source). For the authentic version, see EUR-Lex.