Prowadzenie kontroli w państwach członkowskich Unii Europejskiej – kompetencje Trybunału Obrachunkowego
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AUDITING IN EU MEMBER STATES – COMPETENCE OF THE EUROPEAN COURT OF AUDITORS
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The Court of Justice of the European Union in Case C-539/09 Commission versus Federal Republic of Germany ruled that Germany failed to fulfil the obligation set forth in Article 248 paragraph 1-3 of the Treaty on the Functioning of the European Union by objecting to have an audit carried out by the European Court of Auditors. The audit examined the cooperation of administrative authorities in the field of value added tax in seven EU Member States. The German authorities objected to be audited indicating that the Court of Auditors had no competence to conduct the audit. The article presents the dispute on the case and comments on the ruling by the Court of Justice. The author focuses on those aspects of the case that can be of significant importance to Supreme Audit Institutions which, like the Polish Supreme Audit Office (NIK), act as external auditors in institutional structures of EU Member States.
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