THE CONCEPT OF IRREGULARITY IN THE IMPLEMENTATION OF PROJECTS CO-FINANCED BY EU FUNDS IN THE EUROPEAN UNION LAW: LESSONS FOR THE LEGISLATOR AND THE BODIES INVOLVED IN THE DISTRIBUTION OF EU FUNDS
THE CONCEPT OF IRREGULARITY IN THE IMPLEMENTATION OF PROJECTS CO-FINANCED BY EU FUNDS IN THE EUROPEAN UNION LAW: LESSONS FOR THE LEGISLATOR AND THE BODIES INVOLVED IN THE DISTRIBUTION OF EU FUNDS

Summary/Abstract: The article aims to comprehensively discuss the concept of irregularity, which is a central category for EU funds. The analysis verifies whether and to what extent in the current normative environment the existing case law relevant for the interpretation of the elements of this concept remains valid and whether the provisions provided for in the new so-called Polish implementing act meet the requirements of the EU law in this regard. The conducted analysis proved, among others, that to this day, the judgment of the Constitutional Tribunal in case P 1/11 has not been reflected. Despite the fact that the Constitutional Tribunal ruled that it is inadmissible to derive the obligations of beneficiaries from the internal law, it is still a common practice that the violation of such acts is the basis for finding irregularities and issuing a decision on recovery. On this basis, the author formulates appropriate conclusions for the legislator and the authorities involved in the distribution of EU funds.

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