Definition
Means acts or omissions that:
(i) are unlawful and relate to the Union acts and areas falling within the material scope referred to in Article 2; or
(ii) defeat the object or the purpose of the rules in the Union acts and areas falling within the material scope referred to in Article 2
Source
Point (1) of Article 5 of Directive (EU) 2019/1937 of the European Parliament and of the Council of 23 October 2019
Link
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32016R0679