Selected procedural aspects of the repayment of funds allocated for the implementation of programmes financed with European funds

Abstract

The funds earmarked for the implementation of programmes financed with European funds are refunded on the basis of the conditions set out in Article 207(1) of the Act on Public Finance and the Code of Administrative Procedure. The refund decision is of a binding nature and is a consequence of the proper conduct of the investigation procedure. This is not an administrative sanction. However, the refund is always linked to economic problems, which means that the authority is obliged to carry out the investigation correctly.

Keywords

• conditions for refund
• decision
• administrative procedure
• scope of investigation procedure