Abstract

The article attempts to answer the question whether Art. 207 of the Public Finance Act constitutes an independent basis for requesting EU funding to be returned regardless of whether or not any “irregularities” within the meaning of Art. 2.7 of Council Regulation (EC) No. 1083/2006 occurred. The article outlines the prerequisites set in EU regulations with respect to finding irregularities which determines recovery of unduly paid amounts. It also describes the preconditions for the return of EU funding provided for in the Public Finance Act. The author analyses the relationship between finding irregularities and the existence of prerequisite for requesting the return of funding, and presents the views found in literature and judgments of the administrative courts.