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Conclusions for Poland in View of the Special Report of the European Court of Auditors Concerning Fighting Financial Fraud in Spending EU Funds (Wnioski dla Polski na tle specjalnego sprawozdania Europejskiego Trybunalu Obrachunkowego dotyczacego zwalczania naduzyc finansowych w wydatkowaniu srodkow Unii Europejskiej)

Eugeniusz Ruskowski () and Adam Piotr Chociej ()
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Eugeniusz Ruskowski: Head of the Department of Public Finances and Financial Law of the University of Bialystok
Adam Piotr Chociej: PhD candidate at the Department of Public Finances and Financial Law of the University in Bialystok

Problemy Zarzadzania, 2019, vol. 17, issue 83, 105-118

Abstract: One of the essentials aims of the ECA’s special report on fighting fraud in spending EU funds is improving the correlation between the European Union law and national legal systems of Member States and developing cooperation of EU authorities with Member States in its implementation. The first part of the article describes the basic regulations of the EU law on fighting against financial fraud in spending EU budget funds. In the second part, the assessment of operations of the EU bodies (especially the European Commission) and suggested recommendations are presented. The example of Poland describes a diversified situation in the matters of fighting financial fraud in the EU spending in particular Member States.

Keywords: financial fraud; irregularities; ECA; EPPO (search for similar items in EconPapers)
JEL-codes: E60 K33 (search for similar items in EconPapers)
Date: 2019
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