183Accordingly, as the Advocate General observed, in essence, in points 94 and 95 of his Opinion in Cases C‑357/19 and C‑547/19, the concept of ‘financial interests’ of the European Union, within the meaning of Article 325(1) TFEU, encompasses not only revenue made available to the EU budget but also expenditure covered by that budget. That interpretation is supported by the definition of the concept of ‘fraud affecting the [European Union’s] financial interests’, which is contained in Article 1(1)(a) and (b) of the PFI Convention and covers the various intentional acts or omissions in relation both to expenditure and to revenue.
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