Insofar as the Union's financial interests can be damaged or threatened by conduct attributable to legal persons, legal persons should be liable for the criminal offences, as defined in this Directive, which are committed on their behalf.
A mhéid is féidir le hiompar is inchurtha i leith duine nádúrtha damáiste nó bagairt a dhéanamh do leasanna airgeadais an Aontais, ba cheart do dhaoine dlítheanacha a bheith faoi dhliteanas i leith na gcionta coiriúla, mar a shainmhínítear sa Treoir seo iad, arna ndéanamh thar a gceann.