48In that regard, it should be recalled, as is apparent in particular from Articles 1 and 6, and from recitals 1 and 2, that the Framework Decision is intended to establish an effective mechanism for recognition and cross-border execution of final decisions requiring a financial penalty to be paid by a natural person or a legal person following the commission of one of the offences listed in Article 5 of the Framework Decision (judgments of 14 November 2013, Baláž, C‑60/12, EU:C:2013:733, paragraph 27, and of 5 December 2019, Centraal Justitieel Incassobureau (recognition and enforcement of financial penalties), C‑671/18, EU:C:2019:1054, paragraph 29).
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