PL EN


2012 | 57 | 5(346) | 8-29
Article title

Prowadzenie kontroli w państwach członkowskich Unii Europejskiej – kompetencje Trybunału Obrachunkowego

Authors
Selected contents from this journal
Title variants
EN
AUDITING IN EU MEMBER STATES – COMPETENCE OF THE EUROPEAN COURT OF AUDITORS
Languages of publication
PL
Abstracts
EN
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.
Keywords
Year
Volume
57
Issue
Pages
8-29
Physical description
Contributors
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.cejsh-97d09c9f-0aaa-467c-8339-4aac154e9d2b
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