Sankcje za nieprawidłowe wydatkowanie funduszy Unii Europejskiej – rekonstrukcja stanu prawa i orzecznictwa

Abstract

This article deals with the requirements of EU law and its interpretation by the Court of Justice of the European Union (CJEU) concerning sanctions applied by national authorities when EU funds are spent irregularly. It focuses on two legal issues. Firstly, on the legal basis applied to recover funds spent illegally. In this area, it is vital to identify the legal nature of recovery obligation, which, as the CJEU accepts, is not a penalty. Secondly, it concentrates on the legal basis applied to impose administrative penalties, which, according to the Union’s courts, as the principle of legality of offenses and penalties requires, must be clear and precise despite the legal nature of the sanction to be applied.