<abstract xmlns="http://www.w3.org/1999/xhtml">

<p>Spending 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.</p>
</abstract>

Spending 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.

Controlling the Spending of EU Funds in Italian and Polish Law Against the Background of EU Regulations

Białostockie Studia Prawnicze

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Spending from the budget of the European Union (EU) should be done correctly, in line with EU and Member State legislation. However, minor or major...

Controlling the Spending of EU Funds in Italian and Polish Law Against the Background of EU Regulations

Published Online: Jun 14, 2023

Page range: 115 - 134

Received: Sep 29, 2022

Accepted: Jan 09, 2023

DOI: https://doi.org/10.15290/bsp.2023.28.02.08

Keywords
control of EU expenditure, European Union budget, financial control in Italy, financial control in Poland

© 2023 Jacek Wantoch-Rekowski et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Controlling the Spending of EU Funds in Italian and Polish Law Against the Background of EU Regulations

Published Online: Jun 14, 2023

Page range: 115 - 134

Received: Sep 29, 2022

Accepted: Jan 09, 2023

DOI: https://doi.org/10.15290/bsp.2023.28.02.08

Keywordscontrol of EU expenditure, European Union budget, financial control in Italy, financial control in Poland

© 2023 Jacek Wantoch-Rekowski et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

Keywords
control of EU expenditure, European Union budget, financial control in Italy, financial control in Poland