Legal Instruments for Control of Expenditure from the EU Budget in the Light of EU and Polish Law

Abstract

This study reflects on the control of expenditure made from the EU budget through instruments regulated by EU and Polish financial law, and in a broader sense also on the protection of the EU’s financial interests on the expenditure side. The purpose is to present and engage in a dogmaticlegal analysis of the EU-national normative benchmark for the control of EU budget expenditure and to answer the question of its normative-axiological content, rightly taking into account the principle of the rule of law as the basic determinant of the performed control of EU budget expenditure, in accordance with the CJEU judgment C 157/21. It may justifiably be argued that the normative model of control of expenditure from the EU budget is a normative-axiological model shared by the EU and its Member States. It is hybrid in that it consists of a number of mechanisms and institutions (in the substantive sense) that are functionally interconnected. Effective implementation of the criteria of this normative benchmark (substantive, instrumental, procedural and axiological) presupposes functional links between EU and Polish regulations for the application of principles not only from Articles 317 and 325 TFEU, but also values and principles from Article 2 TEU.