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Tytuł: The System of EU Financial Interest Protection under the Common Agricultural Policy Based on the Example of the Payments Related to the Area
Autorzy: Czapska, Joanna
Woltanowski, Piotr
Słowa kluczowe: EU financial interest protection
Common Agricultural Policy
control
EAGF
EAFRD
Data wydania: 2018
Data dodania: 25-wrz-2018
Wydawca: Temida 2
Źródło: Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Public Interest (Conference Proceedings), ed. Ewa Lotko, Urszula K. Zawadzka-Pąk, Michal Radvan, Bialystok-Vilnius 2018, s. 173-187
Konferencja: XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest", Vilnius 21-22 September 2017
Abstrakt: The Authors of this article focus on the analysis of the basic elements, which are constituting the system of the European Union financial interest’ protection under the Common Agricultural Policy. The article analyzes the scope of the responsibilities of the Member States in this field, the role of the accredited paying agencies and the conditions to protect the EU interest by the European Commission as a part of the spending the funds of the CAP. There was highlighted the specific issues such as the advance payment and non-financing of the expenditure made after the deadline as the manifestations of the protection of the EU financial interest. In the paper was described the practical problems of the operation of the Integrated Management and Control System. The Authors have drawn the attention on the fundamental issues regarding the rules of the granting payments, which are fundamental in the protection of the EU interest, in that respect, there had been evaluated the legal and practical conditions to administer the administrative penalties, by detecting the irregularities and by preventing the fraud.
Afiliacja: Piotr Woltanowski - University of Bialystok
Nota biograficzna: Joanna Czapska - Member of the Information and Organization Center for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe since 2017. Chief specialist at ARMA (Agency for Restructuring and Modernisation of Agriculture) since 2004.
Piotr Woltanowski - Board Member and General Secretary of Information and Organization Center for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe, Department of Public Finances and Financial Law, Faculty of Law, University of Bialystok. He is the author of over 50 publications in the field of tax administration, human rights, health service finance and social security.
E-mail: Joanna Czapska: joanna.czapska@yandex.com
Piotr Woltanowski: piotrwoltanowski@gmail.com
URI: http://hdl.handle.net/11320/6933
DOI: 10.15290/oolscprepi.2018.13
ISBN: 978–83–65696–08–3
Typ Dokumentu: Book chapter
Występuje w kolekcji(ach):Książki / Rozdziały (Temida2)
Materiały konferencyjne (WP)
XVI International Scientific Conference "The Optimization of Organization and Legal Solutions concerning Public Revenues and Expenditures in Social Interest" 21-22 September 2017

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