(2)The financial interests of the Union should be protected in the same way irrespective of the funds concerned and the objectives for which such funds are established. To that end, Article 52(1) of Regulation (EU) 2021/2116 empowers the Commission to adopt rules to supplement the Member States’ obligation to report irregularities relating to the financing of the common agricultural policy. Such rules should be equivalent to the detailed rules on the reporting of irregularities set out in Annex XII to Regulation (EU) 2021/1060 of the European Parliament and of the Councilnote, and in line with the rules set out in Commission Delegated Regulation (EU) 2024/204note. To enable consistent application of the reporting requirements across Member States, it is necessary to define the term of ‘suspected fraud’, taking into account the definition of fraud and other criminal offences set out in Article 3(2), points (a) and (b), and Article 4(1), (2) and (3) of Directive (EU) 2017/1371 of the European Parliament and of the Councilnote, and, for the Member States not bound by that Directive, in Article 1(1), point (a), of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union, on the protection of the European Communities’ financial interestsnote.
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