Task: Translation
Input (English): In addition, we need - and this is my first recommendation - a legislative act that includes those offences which are to the detriment of the Union' s financial interests, and in which main principles are firmly established.
Output (Spanish): Para ello se requiere -este es el contenido de la primera recomendación- un acto normativo que contemple los delitos contra los intereses financieros de la Unión y los principios rectores.