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Przegląd Europejski – European Studies Quarterly

Legal aspects of protection of the financial interests of the European Union

2019, No. 3

Marta Miedzińska

0000-0001-7946-2969

University of Warsaw (Warsaw, Poland), Faculty of Political Science and International Studies

DOI

10.5604/01.3001.0013.5845

Publication date

19.11.2019

Publishing model

open access

License type

CC BY 4.0 Int.

Field

Humanities

Discipline

political and administrative sciences, international relations, sociology, law, economics and finance, management and quality studies, social communication and media studies

Language of publication

Polish, English

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PDF 164 KB

Article

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Abstract

The foundations and the operating framework of the institutions of the European Union and its Member States are determined by legal acts established at the EU level. The legal bases at the EU level contain key standards in the scope of protection of the financial interests of the European Union and are the main determinants for the individual EU countries when their legal institutions create legal bases at the national level. The aim of this article is to present the main legal basis for the protection of the financial interests of the European Union at the EU level, which will help to examine the impact of these provisions on detecting irregularities and fraud in the EU.

Keywords:

budget,European Union,irregularities,legal basis

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