Legal consequences of exhaustion of the amount allocated for co-financing of projects under the appeal procedure in the 2021-2027 financial perspective

Abstract

Analysis and assessment of the legal effects of exhausting the amount allocated for co-financing of projects under the appeal procedure in the system of implementation of the EU cohesion policy in Poland in the 2021-2027 financial perspective. Literature review, analysis of relevant legal regulations and the jurisprudence of administrative courts. The provisions of the Act on the rules for the implementation of tasks financed from European funds in the 2021-2027 financial perspective erroneously equate the exhaustion of the amount allocated for co-financing of projects under a measure or region category with the sum of funds distributed by concluding agreements or issuing administrative decisions on project co-financing. They do not take into account the fact that due to, e.g. the availability of additional financial resources resulting from termination of co-financing agreements or an increase in the euro exchange rate, the exhaustion of the allocation may change until the end of programme’s implementation period. It is necessary to shape the appeal procedure in such a way that will provide the applicants with a real chance of obtaining co-financing, because the implementation and protection of their constitutional rights cannot depend on the exhaustion of the available allocation of financial resources.