Abstract

The possibility of using supplementary EU funding for projects is an opportunity for the development of infrastructure in our country. It should be remembered, however, that EU funding involves greater restrictions for the beneficiaries in case of law violation. This is implemented using an instrument called financial corrections. In accordance with the EU and Polish laws, their calculation and amounts should be proportionate to the losses incurred by public finance. Meanwhile, practice reveals many examples of over-formalization of control measures. This is connected with interpretational difficulties as regards quantification of events and their consequences for the actual losses in public finance. The thesis as to the need for restricting the formalistic attitude in favour of an economic one with respect to the assessment of project implementation, which would take into account the actual effects of possible violations for public finance, should be considered justified.