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irregularity

as defined in Regulation (EU) No 1303/2013 of the European Parliament and of the Council of…, Article 2, point (36) (Definitions)

any breach of Union law, or of national law relating to its application, resulting from an act or omission by an economic operator involved in the implementation of the ESI Funds, which has, or would have, the effect of prejudicing the budget of the Union by charging an unjustified item of expenditure to the budget of the Union.

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