(c)

in respect of revenue other than revenue arising from VAT own resources referred to in point (d), any act or omission relating to: the use or presentation of false, incorrect or incomplete statements or documents, which has as its effect the illegal diminution of the resources of the Union budget or budgets managed by the Union, or on its behalf; non-disclosure of information in violation of a specific obligation, with the same effect; or misapplication of a legally obtained benefit, with the same effect;

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Source: EUR-Lex (Cellar) · retrieved 2026-09-25 · Text as adopted (Official Journal); later amendments are not incorporated in this text.