52As regards referring the case to the panel referred to in Article 108 of the Financial Regulation, it is clear from Article 108(2)(b) and (c) that, in cases of presumed grave professional misconduct, irregularity, fraud, corruption or serious breach of contract, the early detection of risks threatening the Union’s financial interests, as referred to in point (a) of Article 105a(1) of that regulation, must be based on the transmission of information to the Commission by an authorising officer of the Commission, of a European office set up by the Commission or of an executive agency, or even by an EU institution, body or agency.
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