Financial control of funds co-financed from the UE budget: possibilities of considering new and more favorable legal provisions

Abstract

This paper presents secondary control of funds co-financed from the EU budget and the possibility of taking into account new and (for the recipients of funds) more favourable legal provisions. This applies to situations when the beneficiary implementing an expenditure breaches regulations which are later, e.g. at the time of auditing, generally not regarded as illegal behaviour. In this meaning, it is necessary to distinguish between the general principle of punishment and rules based on the principle of sound financial management and the recovery of unduly granted funds.