Judgment_paragraph 47 · Komisia za protivodeystvie na koruptsiyata i za otnemane na nezakonno pridobitoto imushtestvo v BP and Others (C-234/18)

47By its questions, the referring court seeks a ruling by the Court on the interpretation of provisions of Directive 2014/42. However, as the Advocate General observed in point 41 of her Opinion, the misappropriation of funds, as described in the order for reference, does not constitute one of the offences covered by the legal instruments that are exhaustively listed in Article 3 of Directive 2014/42, such that the subject matter of the national proceedings brought by the Commission for the confiscation of assets falls outside the material scope of application of that directive.