Abstract

The author discusses basic regulations in EU and national laws relating to such matters as the relationship between financial adjustments and refunds, as well as the decision-making procedure; the relationship between irregularities and the preconditions for refunds referred to in the Act on public finances. Also the rights of beneficiaries under the refund procedure were analysed, with special focus on how to determine the amounts to be refunded.

The author postulates combining decision-making processes concerning refunds and ordering of financial adjustments. In addition, he emphasizes the need to consider harmonizing the financing procedures and introducing a single administrative project implementation regime.

In the publication, each issue is discussed with reference to the latest decisions of administrative courts.