Zasada należytego zarządzania finansami w Unii Europejskiej – przestrzeganie unijnych przepisów budżetowych

• Authors: Justyna Łacny

Title variants

EN

Principle of Sound Financial Management in the European Union – Compliance with the EU Budgetary Provisions

• Languages of publication: PL

Abstracts

EN

The principle of sound financial management is set forth in Article 30 of Financial Regulation No 966/2012. It is also referred to in the provisions of the EU primary legislation (Article 287 (2), Article 310 (5) and Article 317 of the Treaty on the Functioning of the European Union) and the EU secondary legislation, setting out the principles of the EU funds spending. The article attempts to reconstruct the contents of the principle of sound financial management and to present its functioning in the EU law, including the consequences of its breach, as provided for in the EU regulations and the judicature of the Court of Justice of the European Union.

Keywords

EN

financial management; EU primary legislation; EU secondary legislation

• Publisher: Najwyższa Izba Kontroli
• Journal: Kontrola Państwowa
• Year: 2014
• Volume: 59
• Issue: 3(356)
• Pages: 104-118

Dates

published

2014-06

Contributors

author

Justyna Łacny

• Instytut Nauk Prawnych PAN

References

• Donnat F. 2012. „Chronique annuelle 2011 de jurisprudence de la Cour de justice de l'Union européenne. Cour des comptes européenne et contrôle des administrations nationales”. Revue juridique de l'Economie publique 699.
• Desmoulin G. 2011. „La Cour de justice de l'Union européenne conforte la légitimité de la Cour des comptes européenne”. Revue des affaires européennes: 823-831.
• Łacny J. 2012. „Prowadzenie kontroli w państwach członkowskich UE. Kompetencje Trybunału Obrachunkowego”. Kontrola Państwowa 5: 8.
• Inghelram J.2010. Art. 287 TFUE [w:] EU-Verträge. Kommentar nach dem Vertrag von Lissabon, Köln (5).
• Freytag M. 2005. Der Europäische Rechnungshof. Baden-Baden: Nomos.

Identifiers

ISSN

0452-5027