basic act

as defined in Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the…, Article 2, point (d) (Definitions)

a legal act which provides a legal basis for an action and for the implementation of the corresponding expenditure entered in the budget. A basic act may take any of the following forms: (i) in implementation of the Treaty on the Functioning of the European Union (TFEU) and the Treaty establishing the European Atomic Energy Community (the Euratom Treaty), the form of a regulation, a directive or a decision within the meaning of Article 288 TFEU; or (ii) in implementation of Title V of the Treaty on European Union (TEU), one of the forms specified in Articles 26(2), 28(1), 29, 31(2), 33 and 37 TEU. Recommendations and opinions shall not constitute basic acts

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Also defined in

Regulation (EU, Euratom) 2018/1046 of the European Parliament and of the Council of 18 July 2018 on the financial rules… 32018R1046, Article 2, point (4)
a legal act, other than a recommendation or an opinion, which provides a legal basis for an action and for the implementation of the corresponding expenditure entered in the budget or of the budgetary guarantee or financial assistance backed by the budget, and which may take any of the following…