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Prowadzenie kontroli w państwach członkowskich Unii Europejskiej – kompetencje Trybunału Obrachunkowego

100%

Łacny J.

Kontrola Państwowa

2012

tom 57

nr 5(346)

8-29

The Court of Justice of the European Union in Case C-539/09 Commission versus Federal Republic of Germany ruled that Germany failed to fulfil the obligation set forth in Article 248 paragraph 1-3 of the Treaty on the Functioning of the European Union by objecting to have an audit carried out by the European Court of Auditors. The audit examined the cooperation of administrative authorities in the field of value added tax in seven EU Member States. The German authorities objected to be audited indicating that the Court of Auditors had no competence to conduct the audit. The article presents the dispute on the case and comments on the ruling by the Court of Justice. The author focuses on those aspects of the case that can be of significant importance to Supreme Audit Institutions which, like the Polish Supreme Audit Office (NIK), act as external auditors in institutional structures of EU Member States.

Uniemożliwienie przez rolnika przeprowadzenia kontroli - Warunki korzystania z pomocy finansowej UE

100%

Łacny J.

Kontrola Państwowa

2013

tom 58

nr 4 (351)

60-77

In the article, two cases are discussed considered by the Court of Justice of the European Union, related to the consequences for farmers that use EU funds when they prevent audit bodies to examine whether they meet the requirements of EU funds granting and utilisation. In her article, the author presents those judgements and she comments on the opinions formulated there by the Court of Justice of the EU.

Zasada należytego zarządzania finansami w Unii Europejskiej – przestrzeganie unijnych przepisów budżetowych

100%

Łacny J.

Kontrola Państwowa

2014

tom 59

nr 3(356)

104-118

The principle of sound financial management is set forth in Article 30 of Financial Regulation No 966/2012. It is also referred to in the provisions of the EU primary legislation (Article 287 (2), Article 310 (5) and Article 317 of the Treaty on the Functioning of the European Union) and the EU secondary legislation, setting out the principles of the EU funds spending. The article attempts to reconstruct the contents of the principle of sound financial management and to present its functioning in the EU law, including the consequences of its breach, as provided for in the EU regulations and the judicature of the Court of Justice of the European Union.

Korekty finansowe nakładane na państwa członkowskie UE – nowe ramy prawne na lata 2014–2020

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Łacny J.

Kontrola Państwowa

2015

tom 60

nr 1 (360)

64-97

The mechanisms provided for spending of the EU funds make it clear that interests realised within the European Union vary and are sometimes opposing. Still, the Member States want to provide the most appropriate and compliant with the law spending of the European funds. They are willing to provide, through regulations, rigorous requirements for spending of these funds, and to make the European Commission control their compliance with these regulations. If these regulations are breached, the European Commission is authorised to take supervisory actions, which include imposing financial corrections that ensure that money is returned to the common budget. In her article, the author presents and comments on the new regulations of the European Union adopted for the 2014-2020 programming period that set forth the rules for imposing financial corrections by the Commission on the EU Member States.