Wybrane zagadnienia ochrony interesów finansowych Unii Europejskiej w dziedzinie Wspólnej Polityki Rolnej

The disbursement of funds of the European Union’s budget with regard to Common Agricultural Policy imposes on administrative authorities of Community and Member States many responsibilities to protect financial interests of the EU’s budget. This paper presents the characteristics of these responsibilities and legal consequences of their violations and deals only with issues connected with responsibilities of domestic authorities. A well– functioning system of protection of such interests consists of a group of institutional guarantees starting with the effectively functioning institutions at the level of coordination, management and implementation of UE’s aid, through effective management and control system dealing with disbursement of these funds. The effectiveness of the protection of those interests in particular Member States can be assessed by ascertained irregularities. Although Poland is considered to be a country which effectively deals with above mentioned protection of financial interests, it does not exempt our country form the obligation of further development in these area.