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ciallaíonn ‘calaois amhrasta’ neamhrialtacht is cúis le himeachtaí riaracháin nó breithiúnacha a thionscnamh ar an leibhéal náisiúnta chun a shuí go bhfuil iompraíocht d’aon ghnó ann, go háirithe calaois nó cionta coiriúla eile, dá dtagraítear, faoi seach, in Airteagal 3(2), pointí (a) agus (b), agus in Airteagal 4(1), (2) agus (3), de Threoir (AE) 2017/1371 agus, i gcás na mBallstát nach bhfuil faoi cheangal ag an Treoir sin, in Airteagal 1(1), pointe (a), den Choinbhinsiún arna dhréachtú ar bhonn Airteagal K.3 den Chonradh ar an Aontas Eorpach, maidir le leasanna airgeadais na gComhphobal Eorpach a chosaint;
‘suspected fraud’ means an irregularity that gives rise to the initiation of administrative or judicial proceedings at national level in order to establish the presence of intentional behaviour, in particular fraud or other criminal offences, as referred to, respectively, in Article 3(2), points (a) and (b), and Article 4(1), (2) and (3), of Directive (EU) 2017/1371 and, for the Member States not bound by that Directive, 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 interests;