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A refined a priori error analysis of the lowest order (linear) nonconforming Virtual Element Method (VEM) for approximating a model Poisson problem is developed in both 2D and 3D. A set of new geometric assumptions is proposed on shape regularity of polytopal meshes. A new error equation for the lowest order (linear) nonconforming VEM is derived for any choice of stabilization, and a new stabilization using a projection on an extended element patch is introduced for the error analysis on anisotropic elements.

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