46It is apparent from the first paragraph of point 1.3 of those guidelines, relating to the ‘criteria to consider when deciding which rate of correction to apply’, that, when it is not possible to quantify precisely the financial impact for the contract in question, the application of a correction rate of 5%, 10%, 25% or 100% must take into account the seriousness of the irregularity and the principle of proportionality.
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