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

Introduction and sections 3 have been written by Prof. Wantoch-Rekowski. Sections 1 and 2 have been written by Dr. Tatì. Conclusion has been written jointly by Prof. Wantoch-Rekowski and Dr. Tatì; article was produced as part of the BETKOSOL research project. The BETKOSOL project (Grant Agreement (GA) No: 101015421) was co-funded by the European Union HERCULE III programme; research on the protection of EU financial interests in Poland was also carried out as part of the Centre for Democracy, Accountability and Representation (CEDAR) project. ; 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. ; Jacek Wantoch-Rekowski: rekowski@umk.pl ; Elisabetta Tatì: etati@luiss.it ; Jacek Wantoch-Rekowski - Nicolaus Copernicus University in Toruń, Poland ; Elisabetta Tatì - Luiss University in Rome, Italy ; Allegrezza S., Italy, (in:) M. Luchtman, J. Vervaele (eds.), Report Investigatory Powers and Procedural Safeguards: Improving OLAF’s Legislative Framework through a Comparison with Other EU Law Enforcement Authorities (ECN/ESMA/ECB), Utrecht 2017, pp. 129–152. ; Bachtler J., Mendez C., Cohesion and the EU Budget: Is Conditionality Undermining Solidarity? (in:) R. Coman, A. Crespy, V. Schmidt (eds.), Governance and Politics in the Post-Crisis European Union, Cambridge ...