《刑法典》第 179 条将巨额贪污定为犯罪。根据《行政犯罪法》第 53 条，小额贪污属犯罪。然而，《刑法典》第 179 条没有提及第三方受益人“或实体”这一要素。此外，与《刑法典》第 179 条不同，《反腐败公约》第十七条不仅限于“巨额”财产，而且也包括“其他贵重物品”。
Article 179 CC criminalizes large-scale embezzlement. Small-scale embezzlement is an offence under Article 53 of the Code of Administrative Offences. However, the element “or entity” for purposes of third party beneficiaries is missing from Article 179 CC. Moreover, unlike that provision, article 17 of the Convention against Corruption is not limited to property of a “significant scale” but covers “any other thing of value”.