Economic criminal law as a generic term comprises a collection of administrative offences and criminal provisions that are typically close to or related to economic business activities. The classic offences include fraud, embezzlement, tax evasion, bribery and corruption. In the case of companies, breaches of supervisory duties under the Act on Regulatory Offences (OWiG) are added. Many of the offences are very specific and regulated in specialised legislative acts, in part only in conjunction with European directives or regulations.