Zwrot środków publicznych nieprawidłowo wykorzystywanych - programy finansowe z udziałem funduszy europejskich

In accordance with Article 207 (1) of the Act on public finance, if resources designated for implementation of programmes co-financed from European funds are used for other purposes, if some procedures are breached, or if resources have been obtained unduly, they must be returned along with interest. The legislator, however, while introducing this principle, has not provided for all types of beneficiary support instruments, nor the specifics of the use of refundable support instruments, such as, for example, loans or guarantees. This might stem from the marginal scale of such support forms in the financial perspective for 2007 – 2013. Nowadays, however, with entering the 2014 – 2020 financial perspective, a departure can be observed among the institutions that manage European funds from subsidies to returnable assistance. Therefore, it seems necessary to disagree with the thesis that public funds designated for implementation of programmes co-financed from European funds are non-returnable by nature, and that only non-returnable support should be subject to Article 207 of the Act on public finance that sets forth the method for returning funds.