Judgment_paragraph 27 · Azienda Nazionale Autonoma Strade SpA (ANAS) v Ministero delle Infrastrutture e dei Trasporti (C-545/21)

27The concept of ‘irregularity’ is defined in Article 2(7) of Regulation No 1083/2006, and, in similar terms, inter alia in Article 1(2) of Regulation No 2988/95, as any infringement of a provision of EU law resulting from an act or omission by an economic operator which has, or would have, the effect of prejudicing the general budget of the European Union by charging an unjustified item of expenditure to the general budget.