Практически проблеми при обжалване на финансовите корекции по Закона за управление на средствата от европейските фондове при споделено управление и Договора за функциониране на Европейския съюз
Practical Issues in Appealing Financial Corrections Under the Law on Management of Funds from the European Funds Under Shared Management and the Treaty on the Functioning of the European Union

Summary/Abstract: This article analyzes the legal and practical aspects of imposing and appealing financialcorrections in the management of European funds under shared management in the Republic of Bulgaria. The study examines the interaction between the national legal framework, in particular the Law on the Management of European Funds under Shared Management (LEUSF), and the principles of European Union law. Themain emphasis is placed on the evolution of case law regarding the legal nature of financial corrections. The procedure under Article 73 of the Law on the Management of Financial Instruments has been analyzed. Particular attention is paid to practical problems related to short preclusive periods, formalism in motivating acts, and the application of the principle of proportionality.

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