#642526
diúltú tuairim iniúchóireachta a eisiúint maidir leis na ráitis airgeadais nó tuairim chodarsnach nó cháilithe a eisiúint.
a refusal to issue an audit opinion on the financial statements or the issuing of an adverse or qualified opinion.
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Bailiúcháin
7 dtoradh in 4 dhoiciméad
#1614287
gníomhóidh an Chomhairle, ar a shon sin, d'aon toil ar na leasuithe a bhfuil tuairim chodarsnach tugtha ag an gCoimisiún ina dtaobh
however, the Council shall act unanimously on the amendments on which the Council has delivered a negative opinion.
#2635988
Cé go leanann ioncam freisin de bheith saor ó earráid ábhartha, choimeád an Chúirt Iniúchóirí tuairim chodarsnach maidir le dlíthiúlacht agus rialtacht chaiteachas 2020.
While revenue also continues to be free from material error, the Court of Auditors maintained an adverse opinion on the legality and regularity of 2020 expenditure.
#2635990
Mínítear tuairim chodarsnach na Cúirte go príomha leis an sciar den chaiteachas a mheasann sí riosca ard a bheith ag baint leis.
The Court’s adverse opinion is mainly explained by the share of what it considers to be high-risk expenditure.
#3057812
A mhéid a bhaineann le caiteachas faoin gcreat airgeadais ilbhliantúil, chlóigh an Chúirt Iniúchóirí le tuairim chodarsnach.
As regards expenditure under the multiannual financial framework, the Court of Auditors maintained an adverse opinion.
#3057814
Mínítear tuairim chodarsnach na Cúirte go príomha leis an sciar den chaiteachas a mheasann sí riosca ard a bheith ag baint leis.
The Court’s adverse opinion is mainly explained by the share of what it considers to be high-risk expenditure.
#1647411
Más tuairim chodarsnach atá tugtha ag an gCúirt Bhreithiúnais, ní fhéadfaidh an comhaontú teacht i bhfeidhm ach amháin faoi na coinníollacha atá leagtha síos in Airteagal N den Chonradh ar an Aontas Eorpach
Where the opinion of the Court of Justice is adverse, the agreement may enter into force only in accordance with Article N of the Treaty on European Union