46It follows that a report, such as the final report at issue in the main proceedings, may be regarded as an ‘act relating to investigation or legal proceedings’, within the meaning of the third subparagraph of Article 3(1) of Regulation No 2988/95, if it sets out with sufficient precision the transactions to which the suspicions of irregularities relate, which it is for the referring court to ascertain. This is the case even where it does not contain a request for additional information addressed to the person in question.
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