49In the light of the foregoing, the answer to the third and fourth questions is that Article 98(1) and (2) of Regulation No 1083/2006 must be interpreted as meaning that, in the event of an ‘irregularity’, as defined in Article 2(7) of that regulation, the Member States, in order to determine the applicable financial correction, must carry out an assessment on a case-by-case basis, in accordance with the principle of proportionality, taking into account, inter alia, the nature and seriousness of the irregularities found and their financial impact on the fund concerned.
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