60As regards the second aspect referred to in paragraph 53, it follows from the definition in Article 2(7) of Regulation No 1083/2006 that an infringement of EU law constitutes an ‘irregularity’, within the meaning of that provision, only if it has, or would have, the effect of prejudicing the general budget of the European Union by charging an unjustified item of expenditure to that budget. Therefore, the Court has held that such an infringement is to be considered to be an irregularity only in so far as it was capable, as such, to have a budgetary impact. By contrast, there is no requirement that the existence of a specific financial impact be shown (judgment of 14 July 2016, Wrocław — Miasto na prawach powiatu, C‑406/14, EU:C:2016:562, paragraph 44 and the case-law cited).
Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.