The Directive provides for common definitions of offences against the EU budget and for minimum sanctions, including imprisonment in serious cases, and for a common level playing field for periods within which it is possible to investigate and prosecute offences (ie. statutes of limitation).
Direktiiviga nähakse ette ELi eelarvet kahjustavate kuritegude ühised määratlused ja miinimumkaristused, mille hulka kuulub raskemate kuritegude korral ka vangistus, ning ühtsed aegumistähtajad kuritegude uurimisele ja süüdistuse esitamisele.