For the application of point (d) of Article 3(4) of Directive (EU) 2015/849 of the European Parliament and of the Council [12], the reference to serious fraud affecting the Union's financial interests as defined in Article 1(1) and Article2(1) of the Convention should be construed as fraud affecting the Union's financial interests as defined in Article 3 and in Article 7(3) of this Directive or, as regards offences against the common VAT system, as defined in Article 2(2) of this Directive.
Chun pointe (d) d'Airteagal 3(4) de Threoir (AE) 2015/849 ó Pharlaimint na hEorpa agus ón gComhairle [12] a chur i bhfeidhm, ba cheart an tagairt do chalaois thromchúiseach lena ndéantar difear do leasanna airgeadais an Aontais mar a shainmhínítear in Airteagal 1(1) agus Airteagal 2(1) den Choinbhinsiún a fhorléiriú mar chalaois lena ndéantar difear do leasanna airgeadais an Aontais mar a shainmhínítear in Airteagal 3 agus in Airteagal 7(3) den Treoir seo nó, maidir le cionta i gcoinne an chomhchórais CBL, mar a shainmhínítear in Airteagal 2(2) den Treoir seo.