Problem wykorzystania środków publicznych związanych z realizacją programów lub projektów finansowanych z udziałem środków unijnych niezgodnie z przeznaczeniem lub z naruszeniem obowiązujących procedur – analiza wybranych zagadnień
Problem of Using Public Funds Related to the Implementation of Programs or Projects Financed From Eu Funds Contrary to Purpose or in Violation of Existing Procedures – Analysis of Selected Issues

Summary/Abstract: The author analyzes legal solutions in Polish financial law, focusing particular attention on the provisions of the Act of 17 December 2004 on liability for violation of public finance discipline. The aim of the author of the study is to discuss the interpretative doubts of the above-mentioned acts related to its Article 13 and others related to the above provision. It should be noted that the provisions of this Act has repressive nature and their broad interpretation is unacceptable. This results in the recognition that the provisions of the analyzed Act should be amended by the legislator (to be more precise) in order to increase the effectiveness of legal solutions that protect order in public finance and proper management of public funds. In relation to Article. 13 pt. 6 of the Act of 17 December 2004 the concept of a broad approach to “procedures” is justified, while the scope of the term “act” from art. 19 and 24 u.o.n.d.f.p. includes constitutional sources of universally binding law. The paper used a comparative, dogmatic, comparative, and analytical methodology and took into account the legal status at 12 August 2017.

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