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Table of Contents: I. Introduction. – II. The administrative law perspective: the system of controls on EU funds in Poland. – II.1. Guidelines for operational programmes – soft or hard law: that is the question. – III. Protection of EU financial interests in Poland from a criminal law perspective. – III.1. Can the EU’s financial interests be effectively protected without cooperation with the European Public Prosecutor’s Office? – IV. Conclusion.
Abstract: Over the coming years, EU Member States will be spending funds from the largest package in the EU’s history, which consists of funds relating to the Multiannual Financial Framework (2021–2027) and the Recovery Plan. One of the main challenges Member States face is the protection of the EU’s financial interests, which can be ensured, among other things, by seeking to eliminate fraud committed in the spending of these funds. Unfortunately, in recent years, Poland has been one of the countries that have detected and reported to the European Commission the greatest number and value of irregularities and fraud. Therefore, the fundamental question is whether the solutions adopted in Poland regarding administrative and criminal procedures to fight fraud in using EU funds are effective. This Article aims to identify the main critical points in the solutions adopted in Poland to protect EU financial interests in administrative and criminal law. Furthermore, based on research in the BETKOSOL project, specific recommendations will also be formulated that can contribute to increasing the effectiveness of the spending.
Keywords: EU financial interests – fight against fraud – EU funds – EPPO – Multiannual Financial Framework 2021–2027 – Poland.
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European Papers, Vol. 9, 2024, No 3, pp. 1198-1215
ISSN 2499-8249 - doi: 10.15166/2499-8249/805
* Full Professor of Constitutional Law, Nicolaus Copernicus University in Toruń, mser-owaniec@umk.pl.
