REPOZYTORIUM UNIWERSYTETU
W BIAŁYMSTOKU
UwB

Proszę używać tego identyfikatora do cytowań lub wstaw link do tej pozycji: http://hdl.handle.net/11320/15055
Pełny rekord metadanych
Pole DCWartośćJęzyk
dc.contributor.authorWantoch-Rekowski, Jacek-
dc.contributor.authorTatì, Elisabetta-
dc.date.accessioned2023-06-16T11:21:09Z-
dc.date.available2023-06-16T11:21:09Z-
dc.date.issued2023-
dc.identifier.citationBiałostockie Studia Prawnicze, Vol. 28 nr 2, 2023, s. 115-134pl
dc.identifier.issn1689-7404-
dc.identifier.urihttp://hdl.handle.net/11320/15055-
dc.descriptionIntroduction and sections 3 have been written by Prof. Wantoch-Rekowski. Sections 1 and 2 have been written by Dr. Tatì. Conclusion has been written jointly by Prof. Wantoch-Rekowski and Dr. Tatì; article was produced as part of the BETKOSOL research project. The BETKOSOL project (Grant Agreement (GA) No: 101015421) was co-funded by the European Union HERCULE III programme; research on the protection of EU financial interests in Poland was also carried out as part of the Centre for Democracy, Accountability and Representation (CEDAR) project.pl
dc.description.abstractSpending from the budget of the European Union (EU) should be done correctly, in line with EU and Member State legislation. However, minor or major irregularities cannot be avoided in the disbursement of EU funds, so procedures must be in place to detect and eliminate them. Control procedures are key in this respect. This article reviews the EU regulations that apply to the control of EU spending and analyses the control concepts adopted in two Member States: Italy and Poland. The authors found that in these two countries, the control of EU spending is carried out by a number of actors. Solutions for improvement were identified. The authors find it reasonable to conclude that administrative controls on the use of EU funds in Italy and Poland can be considered as on the path of being effective and efficient.pl
dc.language.isoenpl
dc.publisherFaculty of Law, University of Białystok; Temida 2pl
dc.rightsUznanie autorstwa-Użycie niekomercyjne-Bez utworów zależnych 4.0pl
dc.rights.urihttps://creativecommons.org/licenses/by-nc-nd/4.0/pl
dc.subjectcontrol of EU expenditurepl
dc.subjectEuropean Union budgetpl
dc.subjectfinancial control in Italypl
dc.subjectfinancial control in Polandpl
dc.titleControlling the Spending of EU Funds in Italian and Polish Law Against the Background of EU Regulationspl
dc.typeArticlepl
dc.rights.holder© 2023 Jacek Wantoch-Rekowski, Elisabetta Tati published by Sciendo. This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.pl
dc.identifier.doi10.15290/bsp.2023.28.02.08-
dc.description.EmailJacek Wantoch-Rekowski: rekowski@umk.plpl
dc.description.EmailElisabetta Tatì: etati@luiss.itpl
dc.description.AffiliationJacek Wantoch-Rekowski - Nicolaus Copernicus University in Toruń, Polandpl
dc.description.AffiliationElisabetta Tatì - Luiss University in Rome, Italypl
dc.description.referencesAllegrezza S., Italy, (in:) M. Luchtman, J. Vervaele (eds.), Report Investigatory Powers and Procedural Safeguards: Improving OLAF’s Legislative Framework through a Comparison with Other EU Law Enforcement Authorities (ECN/ESMA/ECB), Utrecht 2017, pp. 129–152.pl
dc.description.referencesBachtler J., Mendez C., Cohesion and the EU Budget: Is Conditionality Undermining Solidarity? (in:) R. Coman, A. Crespy, V. Schmidt (eds.), Governance and Politics in the Post-Crisis European Union, Cambridge 2020, pp. 121–139.pl
dc.description.referencesBachtrögler J., Fratesi U., Perucca G., The Influence of the Local Context on the Implementation and Impact of EU Cohesion Policy, ‘Regional Studies’ 2020, vol. 54, no. 1, pp. 21–34.pl
dc.description.referencesBaraggia A., The New Regulation on the Rule of Law Conditionality: A Controversial Tool with Some Potential, ‘IACL-AIDC Blog’, 22 December 2020.pl
dc.description.referencesBłasiak-Nowak B., Rajczewska M., Kontrola zaplanowanych rezultatów wydatkowania środków unijnych – budżet UE w obszarze polityki spójności na lata 2014–2020 [Control of Planned Results of EU Funds Disbursement – EU Budget in the Area of Cohesion Policy for 2014–2020], ‘State Control’ 2016, no. 3.pl
dc.description.referencesBorodo A., Prawo budżetowe [Budget Law], Warsaw 2008, pp. 37–48.pl
dc.description.referencesBubbico R.L., Langthaler J., The Evolution of Thematic Concentration within Cohesion Policy, ‘European Structural & Investment Funds Journal’ 2015, vol. 3, no. 1, pp. 3–11pl
dc.description.referencesCarloni E., I codici di comportamento [Deontological Codes], ‘Il lavoro nelle pubbliche amministrazioni’ 2017, no. 1, online https://www.lavoropubblicheamministrazioni.it/codici_di_comportamentopl
dc.description.referencesCassese S. (ed.), I controlli nella pubblica amministrazione [Controls the public administration], Bologna 1993.pl
dc.description.referencesChociej A.P., Woltanowski P., Kontrola realizacji programów operacyjnych przez Instytucje Zarządzające w kontekście ochrony interesów Finansowych Unii Europejskiej [Control of the Implementation of Operational Programmes by Managing Authorities in the Context of the Protection of the Financial Interests of the European Union], ‘Białostockie Studia Prawnicze’ 2019, vol. 24, no. 3, pp. 67–83.pl
dc.description.referencesCorti F., Núñez Ferrer J., Steering and Monitoring the Recovery and Resilience Plans: Reading between the Lines, CEPS, ‘Recovery and Resilience. Reflection Papers’ 2021, no. 2, pp. 1–20.pl
dc.description.referencesCrescenzi R., Fratesi U., Monastiriotis V., Back to the Member States? Cohesion Policy and the National Challenges to the European Union, ‘Regional Studies’ 2020, vol. 54, no. 1, pp. 5–9.pl
dc.description.referencesD’Alfonso A., Multiannual Financial Framework for the Years 2021 to 2027: The Future of EU Finances, ‘European Parliamentary Service Research’ 2021, pp. 1–22.pl
dc.description.referencesD’Alfonso A., Own Resources of the European Union: Reforming the EU’s Financing System, ‘European Parliamentary Service Research’ 2021.pl
dc.description.referencesD’Alterio E., I codici di comportamento e la responsabilità disciplinare [Deontological codes and disciplinary responsibility], (in:) B.G. Mattarella, M. Pelissero (eds.), La legge anticorruzione [The Anti-corruption Law], Turin 2013, pp. 211–233.pl
dc.description.referencesD’Alterio E., I controlli sull’uso delle risorse pubbliche [Controls on the use of public resources], Milan 2015.pl
dc.description.referencesD’Auria G., I controlli [Controls], (in:) S. Cassese (ed.), Trattato di diritto amministrativo [Handbook on Administrative Law], Milan 2020, pp. 1217–1223.pl
dc.description.referencesDe Benedetto M., Controlli [dir. amm.] [Controls [Ad. Law], Enciclopedia Treccani 2017, https://www.treccani.it/enciclopedia/controlli-dir-amm_%28Diritto-on-line%29/.pl
dc.description.referencesDe Benedetto M., Corruption and Controls, ‘European Journal of Law Reform’ 2018, vol. 17, no. 4, pp. 479–501.pl
dc.description.referencesDe Feo A., EU Own Resources: Momentum for a Reform? (in:) A. De Feo, B. Laffan (eds.), EU Own Resources: Momentum for a Reform?, Florence 2016, pp. 59–64.pl
dc.description.referencesDella Cananea G., Indirizzo e controllo della finanza pubblica [Steering power and controls of public finance], Bologna 1996.pl
dc.description.referencesDelsignore M., Ramajoli M., La prevenzione della corruzione e l’illusione di un’amministrazione senza macchia [Prevention of the corruption and the illusion of a spotless public administration], ‘Rivista Trimestrale di Diritto Pubblico’ 2019, no. 1, pp. 61–77.pl
dc.description.referencesDermine P., The EU’s Response to the COVID-19 Crisis and the Trajectory of Fiscal Integration in Europe: Between Continuity and Rupture, ‘Legal Issues of Economic Integration’ 2020, vol. 47, no. 4 pp. 337–358.pl
dc.description.referencesDi Mascio F., Maggetti M., Natalini A., Exploring the Dynamics of Delegation over Time: Insights from Italian Anti‐Corruption Agencies (2003–2016), ‘Policy Stud Journal’ 2018, vol. 48, no. 4, pp. 367–400.pl
dc.description.referencesDomorenok E., Financial Accountability and the Quality of Performance in EU Cohesion Policy: The Case of Italy, (in:) P. Stephenson, M.-L. Sánchez-Barrueco, H. Aden (eds.) Financial Accountability in the European Union: Institutions, Policy, Practice, London 2020, pp. 160–176.pl
dc.description.referencesFasone C., Lindsenth P., Europe’s Fractured Metabolic Constitution: From the Eurozone Crisis to the Coronavirus Response, ‘SOG Working Paper’ 2020, no. 61, pp. 1–44.pl
dc.description.referencesFeldman D.L., The Efficacy of Anti-Corruption Institutions in Italy, ‘Public Integrity’ 2020, vol. 22, no. 6, pp. 590–605.pl
dc.description.referencesGiannini M.S., Controllo: nozione e problemi [Control: notion and critical issues], ‘Rivista trimestrale diritto pubblico’ 1974, pp. 1262–1268.pl
dc.description.referencesGiorgiantonio C., Decarolis F., Corruption Red Flags in Public Procurement: New Evidence from Italian Calls for Tenders, ‘Questioni di Economia e Finanza, Occasional Papers’ 2020, no. 544, pp. 1–36.pl
dc.description.referencesHofmann M., Stoykov S., OLAF – 20 Years of Protecting the Financial Interests of the EU, ‘Eucrim: The European Criminal Law Associations’ Forum’ 2019, no. 4, pp. 268–271.pl
dc.description.referencesKaiser R., The Multiannual Financial Framework: Reforms and Path-Dependent Development of the EU Budget, (in:) L. Zamparini, U. Villani-Lubelli (eds.) Features and Challenges of the EU Budget, Cheltenham 2019, pp. 73–92.pl
dc.description.referencesKillmann B.R., Art. 313–316, (in:) M. Kellerbauer, M. Klamert, J. Tomkin (eds.), The EU Treaties and the Charter of Fundamental Rights: A Commentary, Oxford 2019, pp. 1982–1988.pl
dc.description.referencesKosikowski C., Prawo finansowe w Unii Europejskiej [Financial Law in the European Union], Bydgoszcz-Warsaw 2008.pl
dc.description.referencesKratsas G., A Case for OLAF: The Place and Role of the Anti-Fraud Office in the European Union Context, ‘European Public Law’ 2012, vol. 18, no. 1, pp. 65–97.pl
dc.description.referencesŁacny J., Ochrona interesów finansowych w dziedzinie polityki spójności [Protection of Financial Interests in the Field of Cohesion Policy], Warsaw 2010.pl
dc.description.referencesŁacny J., Sankcje za nieprawidłowe wydatkowanie funduszy Unii Europejskiej – rekonstrukcja stanu prawa i orzecznictwa [Sanctions for Irregular Spending of European Union Funds – Reconstruction of the State of the Law and Jurisprudence], ‘Białostockie Studia Prawnicze’ 2014, vol. 15, pp. 41–51.pl
dc.description.referencesManzella G. P., Una politica influente. Vicende, dinamiche e prospettive dell’intervento regionale Europeo [An influential policy. Events, dynamics and perspectives of European regional intervention], Bologna 2020.pl
dc.description.referencesNotarmuzi C., Le politiche di coesione e la gestione dei fondi strutturali europei nella programmazione 2014–2020 [Cohesion policies and the management of the European structural funds in the 2014–2020 programming], ‘Giornale di diritto amministrativo’ 2014, no. 6, pp. 567–571.pl
dc.description.referencesPantiru M. C., Ethics: An Integral Part of the Organisational Culture in the European Public Administrations, National Agency of Civil Servants, Romania, EUPAN Survey during the Romanian Presidency of the Council of the European Union 2019.pl
dc.description.referencesParisi N., The Role of the Italian National Anticorruption Authority: A Systematic Perspective in Disagreement to the Vulgata Opinion, ‘DPCE Online’ 2020, vol. 45, no. 4, p. 4631–466.pl
dc.description.referencesPolverari L., The New Ambitions for 2014–2020 European Structural and Investment Funds Evaluation: Pouring Water in a Leaking Container?, ‘European Structural and Investment Funds Journal’ 2016, vol. 4, no. 2, pp. 59–67.pl
dc.description.referencesPorras-Gómez A. M., The Evolution of the Internal Control System for the Structural Funds: Between the European Commission and National Authorities, (in:) P. Stephenson, M.-L. Sánchez-Barrueco, H. Aden (eds.) Financial Accountability in the European Union: Institutions, Policy, Practice, London 2020, pp. 145–160.pl
dc.description.referencesRafaraci T., Brief Notes on the European Public Prosecutor’s Office: Ideas, Project and Fulfilment, (in:) T. Rafaraci, R. Belfiore (eds.), EU Criminal Justice, Cham 2019, pp. 157–163.pl
dc.description.referencesRuggieri F., Eurojust and the European Public Prosecutor’s Office: Introduction to a Historic Reform, (in:) T. Rafaraci, R. Belfiore (eds.), EU Criminal Justice, Cham 2019, pp. 181–189.pl
dc.description.referencesRuśkowski E., On Priority Research Problems in the Scope of Public Finance Control in Poland, ‘Białos tockie Studia Prawnicze’ 2021, vol. 26, no. 4, ppl
dc.description.referencesSandulli A., Nato A., Bellacosa M., De Bellis M., Tatì E. (eds.), The Past and Future of EU Financial Interests, Work Package 1 – Deliverable 2, Luiss University, Rome 2021.pl
dc.description.referencesSandulli A., Tatì E., De Becker A., Serowaniec M., Nato A. (eds.), The Protection of EU Financial Interests across Four National Legal Systems: A Comparative Perspective, Work Package 2 – Deliverable 1, Luiss University, Rome 2021.pl
dc.description.referencesSchilitzer E.F. (ed.), Il sistema dei controlli interni nelle pubbliche amministrazioni [The system of internal control in public administrations], Milan 2002.pl
dc.description.referencesSerowaniec M., The Polish Supreme Audit Office in the Light of International Standards of Organization and Operation of State Audit Institutions, ‘Constitutional Review’ 2019, no. 1, pp. 68–82.pl
dc.description.referencesSnarski S.J. Martyniuk M., Zasady weryfikacji i efekty wymierzania korekt finansowych beneficjentom w związku z udzielaniem zamówień publicznych w ramach Regionalnego Programu Operacyjnego Województwa Podlaskiego 2014–2020 [Principles of Verification and Effects of Imposing Financial Corrections on Beneficiaries in Connection with the Award of Public Procurement Contracts under the Regional Operational Programme of the Podlaskie Voivodeship 2014–2020], ‘Business Law Journal’ 2021, no. 6, pp. 40–50.pl
dc.description.referencesSpecial Issue on Audit and Irregularities, Fraud and Corruption, ‘European Structural and Investment Funds Journal’ 2019, vol. 7, no. 3.pl
dc.description.referencesSupreme Chamber of Control, Summary Report on the Results of the NIK Control in the Field of Utilisation of Funds from the Budget of the European Communities within the Framework of the Cohesion Policy in Poland, Warsaw 2009, KAP-462–1/2009.pl
dc.description.referencesTridimas T., Editorial Note: Recovery Plan and Rule of Law Conditionality: A New Era Beckons? ‘Croatian Yearbook of European Law & Policy’ 2020, vol. 16, no. 1, pp. vii-xxi.pl
dc.description.referencesWalenia A., Mechanizmy kontroli wykorzystania środków Unii Europejskiej w perspektywie finansowej 2014–2020 [Control Mechanisms for the Use of European Union Funds in the Financial Perspective 2014–2020], ‘Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu’ 2019, no. 1 (544), pp. 95–102.pl
dc.description.referencesWeyembergh A., Brière C., The Future Cooperation between OLAF and the European Public Prosecutor’s Office, ‘New Journal of European Criminal Law’ 2019, no. 9 pp. 62–82.pl
dc.identifier.eissn2719–9452-
dc.description.volume28pl
dc.description.number2pl
dc.description.firstpage115pl
dc.description.lastpage134pl
dc.identifier.citation2Białostockie Studia Prawniczepl
dc.identifier.orcid0000-0002-1606-7790-
dc.identifier.orcid0000-0002-1616-6852-
Występuje w kolekcji(ach):Białostockie Studia Prawnicze, 2023, Vol. 28 nr 2

Pokaż uproszczony widok rekordu Zobacz statystyki


Pozycja ta dostępna jest na podstawie licencji Licencja Creative Commons CCL Creative Commons