From Dragon Ball Encyclopedia, the ''Dragon Ball'' wiki
First, Vegeta shouts, "Don't bother!" as he charges at his opponent and punches them in the stomach. Next, he uppercuts them up into the air and aims at them with his outstretched middle and index fingers held together. Then, Vegeta shouts, "I'll break you!" and creates a huge explosion on his opponent, inflicting a great deal of damage. Finally, after his opponent is destroyed, Vegeta says, "Hah, simple tricks."
Dragon Ball Z
Freeza used a similar attack to kill Kuririn after he nearly killed Piccolo with the Death Beam. This ended up being the tyrant's downfall, however, as this action pushed Son Goku over the edge and he transformed into a Super Saiyan for the first time.
It is named Final Impact in the Budokai video game series, Filthy Fireworks in the Budokai Tenkaichi video game series, and Flash Strike in Dragon Ball Z: Burst Limit. It is worth noting that in the Budokai Tenkaichi series, the name Final Impact is given to the Atomic Blast.
It later appeared in Dragon Ball: Raging Blast 2 and is one of Vegeta (Scouter)'s Super Attacks. It is no longer a rush attack as it is in the Budokai Tenkaichi video game series. Vegeta directly fires the attack at his opponent, similar to how Freeza fires his I Won't Let You Escape with Your Life! technique.