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This study analyses the EU financial law provisions and the way they are implemented into the Polish financial law system by the Sejm of the Republic of Poland. Examples of their direct application allow us to determine the impact of the Polish legislative process on maintaining the coherence of the Polish financial law system with the legal standards established by the competent bodies of the European Union. On this basis, it can be argued that it is not the development of EU law and the accumulation of normative material that gradually lead to greater difficulties in maintaining the coherence of individual branches and fields of law in the Member States, but that this results from the method of achieving the said coherence. The importance of the method will become more and more visible because it does not seem possible to roll back legal provisions to a lower level of complexity.
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