Toa e секое прекршување на одредба од прописите кои се применуваат и договорите што произлегуваат од постапување или испуштање на економски субјект што има, или ќе има, ефект кој штетно ќе влијае на општиот буџет на Европската унија на тој начин што ќе додаде неоправдани трошоци на општиот буџет.
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