IT, LT, LU, NL, PL, PT, SI and the UK (except for Gibraltar). In addition, some Member States require special intention (such as to gain knowledge or economic gain, or cause disadvantage — see AT, EL, HU) or specific additional acts (such as recording or becoming aware of the intercepted content — see BG and HU). e) Tools used for committing offences Article 7 criminalises a number of acts concerning tools such as computer programmes or access codes for committing the offences mentioned in Articles 3 - 6: the production of such tools, their sale, procurement for use, import, distribution or otherwise making available. AT, BE, CY, DE, EL, IE and SK have introduced corresponding national legislation. Some Member States do not cover all the referred offences (EE, IT, MT, PL and SI). Some do not refer to the Article 7 perpetrator as a person different from the offender of the mentioned offences of Articles 3 – 6 (CZ and SI). Some require a specific intention (to inflict damage or to act fraudulently - — see FI, IT and LU), a specific result such as breach of secrecy (BG) or at least a preparation level of the referred offences (SE). Finally, discrepancies between Article 7 and the national measures are found in the lack of transposition of all the possible acts listed. This is the case for BG, CZ, EE, ES, FR, HR, HU, IT, LT, LU, LV, PL, PT, RO, SI and the UK. Among these, LU`s legislation specifically mentions five of the six possible acts listed in the Directive, while the other Member States refer explicitly to only four or less. Only ES has transposed the alternative of procurement for use. 2.3 General rules for the offences concerned (Articles 8 — 12 of the Directive) a) Incitement, aiding and abetting Article 8(1) requires the Member States to ensure that the incitement, or aiding and abetting to commit an offence referred to in Articles 3 - 7 is punishable as a criminal offence. All Member States have transposed this provision. b) Attempt According to Article 8(2), the attempt of the offences referred to in Articles 4 – 5 has to be punishable as a criminal offence. While PT does not cover all kinds of attempts to commit Article 4 offences and SE lacks criminal liability for the attempted offence of "breach of communications secrecy", all other Member States have in place legislation which transposes this provision. c) Penalties aa) General provision Article 9(1) requires Member States, in general, to provide effective, proportionate and dissuasive criminal penalties for the offences covered by the Directive. While this is assumed for almost all Member States, AT, BE, BG, IT, PT, SE and SI do not meet the minimum levels of the maximum penalties set up in Article 9(2) (see section 1.1 above) for all cases. This affects the transposition of Article 9(1), as it can be concluded that the minimum requirements of Article 9(2) are a minimum for assuming an effective, proportionate and dissuasive criminal penalty. bb) General minimum level of the maximum penalty According to Article 9(2), the minimum level of the maximum penalty for the standard offences referred to in Articles 3 – 7 is a term of imprisonment of at least 2 years. Most Member States comply with this provision. Only 6 Member States show some discrepancies: AT (maximum 6-month term of imprisonment), BG (maximum 1 year of imprisonment for all offences except illegal interception,), IT (maximum 1 year of imprisonment for the offence of 8