Member States' obligations resulting from wasteful spending funds in the implementation of projects co-financed by EU funds in the light of the EU law. Searching for a common standard for management and control systems
DOI:
https://doi.org/10.15290/eejtr.2023.07.01.06Słowa kluczowe:
EU projects, EU funds, management and control system, fraud, irregularity, cohesion policyAbstrakt
This study aims to verify whether despite the generally formulated obligations in EU law intended to ensure that European funds are spent correctly, it is possible to clearly identify the scope of these obligations, and at the same time specify the standard recommended by the EU for national management and control systems. Author primarily uses the formal-dogmatic method to analyze the relevant EU law, the decision-making practice of the European bodies involved in the protection of EU financial interests, the Court’s case-law and the legal doctrine. Due to the lack of clearly recommended model at EU level while generally formulated conditions (especially those resulting from the Charter of Fundamental Rights) that need to be considered by Member States when designing their management and control systems, it is difficult to ensure that the systems are effective which is crucial for guarantee the protection of EU financial interests. The analysis showed that the problem starts at the source as the implementation of both fraud and irregularity concepts varies across Member States which significantly hinders their correct identification. To assist Member States in implementation of management and control systems, the respective guidelines adopted at EU level summarizing the key requirements applicable to national authorities involved in distribution of EU funds are worth considering.
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Prawa autorskie (c) 2023 Magdalena Porzeżyńska
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