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

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.