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