That adopted delegated act should have under no circumstances and in no way of its interpretation retroactive effect or be the basis for establishing irregularities leading to financial corrections.
Níor cheart, in imthosca ar bith agus ar aon slí a ndéanfaí é a léiriú, go mbeadh éifeacht cúlghabhálach ag an ngníomh tarmligthe sin a ghlacfar nó go mbeadh an gníomh sin mar bhonn do mhírialtachtaí a bhunú as a leanfadh ceartúcháin airgeadais.