the use or presentation of false, incorrect or incomplete VAT-related statements or documents, which has as an effect the diminution of the resources of the Union budget;
ráitis nó doiciméid a bhaineann le CBL atá bréagach, mícheart nó neamhiomlán a úsáid nó a thíolacadh, arb é a n-éifeacht acmhainní bhuiséad an Aontais a laghdú;