Council Decision (EU) 2023/404 of 20 February 2023 on the position to be taken on behalf of the European Union within the Association Council established by the Association Agreement between the European Union and the European Atomic Energy Community and their Member States, of the one part, and Ukraine, of the other part, as regards the amendment of Annex XLIV to that Agreement

Article 3 – Fraud affecting the Union’s financial interests;

Article 4 – Other criminal offences affecting the Union’s financial interests;

Article 6 – Liability of legal persons;

Article 7 – Sanctions with regard to natural persons;

Article 9 – Sanctions with regard to legal persons;

Article 12 – Limitation periods for criminal offences affecting the Union’s financial interests.

Timetable: these provisions shall be implemented by 31 December 2023.