Problems with the Application of Regulations Regarding the Imposition and Calculation of Financial Corrections
Abstract
The purpose of the study is to identify the regulations defining the rules for determining and imposing financial corrections in the 2014–2020 financial perspective and to verify their application to the actual situation decided by the District Court. The analysis of the examined case indicates the possibility of irregularities resulting in the correction of the co-financing.
The research was based on an analysis of the available literature on the subject, the applicable legal acts and a real case of a project financed by the European Union implemented in violation of the tender procedure, for which an irregularity resulting in a financial correction was identified.
The analysis of the examined case shows that in order to identify an infringement as an irregularity, all the indications of irregularity must be present, in particular, the indication of a detrimental effect on the Union budget by imposing unjustified expenditure on the Union budget.
The problem of determining whether a given infringement is an irregularity resulting in a financial correction at the stage of court proceedings has not been analyzed so far, and in this respect this article fills the research gap. The results of the analyzes extend the existing knowledge on the application of corrections in economic and judicial practice.
Keywords:
the principle of competitiveness, irregularities in the use of co-financing, correction of co-financing, violation of the tender procedureReferences
Craig, P. (2012). EU Administrative Law. Oxford: Oxford University Press. (Crossref)
Dabbah, E. M. M. (2019). The Journey From Theory to Practice in the Field of Competition Law. Journal of Antitrust Enforcement, 7(2), 137–157. doi: 10.1093/jaenfo/jnz007. (Crossref)
Dzierżanowski, W. (2011). Korekty finansowe jako element systemu kontroli wydatkowania środków europejskich. Zamówienia Publiczne. Doradca, 10.
Gorzelak, G., Przekop-Wiszniewska, E. (2021). European Union Funds in Poland: Sociological, Institutional and Economic Evaluations. Polish Sociological Review, 4(216), 451–471.
Łacny, J. (2017). Between the Devil and the Deep Blue Sea. The CJEU Case-Law on Financial Corrections Imposed by the Commission on the Member States. Journal of Contemporary European Research, 13(2), 1043–1054. doi: 0.30950/jcer.v13i2.856. (Crossref)
Łukiewska, K. (2019). Metodologiczne aspekty pomiaru międzynarodowej konkurencyjności branży na przykładzie przemysłu spożywczego. Olsztyn: Wydawnictwo Uniwersytetu Warmińsko-Mazurskiego w Olsztynie.
Materna, G. (2016). Zmowy przetargowe w prawie ochrony konkurencji i prawie karnym. Warszawa: Wolters Kluwer. Potencjalna szkoda jako skutek naruszenia przez beneficjenta procedur udzielania zamówień publicznych (2019). Pobrano z http://www.praktycznezamowieniapubliczne.pl/tag/szkoda-potencjalna/ (7.11.2022).
Posner, R. A., Becker, G. (2014). The Future of Law and Economics. Review of Law and Economics, 10(3), 235–240. (Crossref)
Pujas, V., Rhodes, M. (1999). Party Finance and Political Scandal in Italy, Spain and France. West European Politics, 22(3), 41–63. (Crossref)
Simonato, M. (2016). OLAF Investigations in a Multi-Level System. Legal Obstacles to Effective Enforcement. Eucrim, 3, 136−140. (Crossref)
Soszyńska-Purtak, S. (2015). Kontrola zamówień publicznych a korekty finansowe. Komentarz praktyczny, LEX nr 153492.
Kielce University of Technology https://orcid.org/0000-0003-0893-3799
