Ces articles comportent notamment des dispositions concernant "l'incitation, la complicité et la tentative" (article 5), les "sanctions pénales" (article 6), la "responsabilité des personnes morales" (article 7), les "sanctions à l'encontre des personnes morales" (article 8) et le rapport sur l'application de la directive (article 9).
This articles include, among others, provisions on "inciting, aiding and abetting, and attempt" (Art. 5), "criminal sanctions" (Art. 6), "liability of legal persons" (Art. 7), "sanctions for legal persons" (Art. 8) and the report on the application of the directive (Art. 9).