For the Union actions funded under this Regulation, the notion of irregularity referred to in Article 1(2) of Regulation (EC, Euratom) No 2988/95 shall mean any infringement of a provision of Union law or any breach of a contractual obligation resulting from an act or omission by an economic operator which has, or would have, the effect of prejudicing the general budget of the Union or budgets managed by it, by an unjustified item of expenditure.
Maidir le gníomhaíochtaí an Aontais a chistítear faoin Rialachán seo, ciallóidh an coincheap arb é “neamhrialtacht”, dá dtagraítear in Airteagal 1(2) de Rialachán (CE, Euratom) Uimh. 2988/95, aon sárú ar fhoráil de dhlí an Aontais nó aon sárú ar oibleagáid chonarthach de dheasca gnímh nó neamhghnímh a rinne oibreoir eacnamaíoch, a bhfuil sé d’éifeacht aige nó a mbeadh sé d’éifeacht aige, de bharr míre caiteachais gan údar, dochar a dhéanamh do bhuiséad ginearálta an Aontais nó do bhuiséid a bheidh a mbainistiú aige.