《刑法》第228 条将滥用职权定为刑事犯罪。按照最高法院的司法惯例，对适用第228 条的要件即（重大）损害的解释很宽泛，涵盖物质损害和非物质损害。审议小组考虑到《反腐败公约》第19 条的非强制性措词，指出《公约》的要求中并无“损害”这一概念。由于国内法的这一附加限制，没有造成损害的滥用职权行为可能不会受到刑事定罪。
The abuse of functions is criminalized through article 228 CC. The judicial practice of the Supreme Court interprets the (major) damage required for applying article 228 in a wide sense, thus covering both material and immaterial damage. The review team, bearing in mind the optional wording of article 19 of the UNCAC, noted that the notion of “damage” was not required by the Convention. This additional restriction of the domestic legislation may result in non-criminalization of acts of abuse of office by which no damage was caused.