(27) The financial interests of the Union should be protected through proportionate measures throughout the expenditure cycle, including the prevention, detection and investigation of irregularities, the recovery of funds lost, wrongly paid or incorrectly used and, where appropriate, administrative and financial penalties in accordance with Regulation (EU, Euratom) No 966/2012.
go dtí an # Eanáir # chun an leibhéal náisiúnta cánachais ar thromola bhreosla arna húsáid chun críocha téimh cheantair a choigeartú go dtí na híosleibhéil chánachais atá leagtha síos in Iarscríbhinn I, Tábla CEurLex-2 EurLex-2