40By Question 1(b) and its third question, which it is appropriate to examine together, the referring court asks, in essence, whether the third subparagraph of Article 3(1) of Regulation No 2988/95 must be interpreted, firstly, as meaning that an act must relate to a specific irregularity committed by the operator and the adoption of a measure or administrative penalty in order to be classified as an ‘act relating to investigation or legal proceedings’, within the meaning of that provision and, secondly, whether a report, such as the final report at issue in the main proceedings, which assesses the results of an investigation into the suspicions of irregularities, without making any request for additional information addressed to the person in question concerning the transactions at issue, may constitute such an act.
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