The System of EU Financial Interest Protection under the Common Agricultural Policy Based on the Example of the Payments Related to the Area

The Authors of this article focus on the analysis of the basic elements, which are constituting the system of the European Union financial interest’ protection under the Common Agricultural Policy. The article analyzes the scope of the responsibilities of the Member States in this field, the role of the accredited paying agencies and the conditions to protect the EU interest by the European Commission as a part of the spending the funds of the CAP. There was highlighted the specific issues such as the advance payment and non-financing of the expenditure made after the deadline as the manifestations of the protection of the EU financial interest. In the paper was described the practical problems of the operation of the Integrated Management and Control System. The Authors have drawn the attention on the fundamental issues regarding the rules of the granting payments, which are fundamental in the protection of the EU interest, in that respect, there had been evaluated the legal and practical conditions to administer the administrative penalties, by detecting the irregularities and by preventing the fraud.Joanna Czapska: joanna.czapska@yandex.comPiotr Woltanowski: piotrwoltanowski@gmail.comJoanna Czapska - Member of the Information and Organization Center for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe since 2017. Chief specialist at ARMA (Agency for Restructuring and Modernisation of Agriculture) since 2004.Piotr Woltanowski - Board Member and General Secretary of Information and Organization Center for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe, Department of Public Finances and Financial Law, Faculty of Law, University of Bialystok. He is the author of over 50 publications in the field of tax administration, human rights, health service finance and social security.Piotr Woltanowski - University of BialystokMiąsik, D., Półtorak, N., Wróbel, A.: Traktat o funkcjonowaniu Unii Europejskiej (Treaty on the Functioning of the European Union), Warszawa: Wolters Kluwer, 2012.Ruśkowski, E., Salachna, J. (eds.): Finanse publiczne. Komentarz praktyczny (Public Finances. Practical comment), Gdańsk: ODDK, 2014.EU: Treaty on the Functioning of the European Union: no. 2012/C 326/01.EU: Commission Delegated Regulation (EU): no. 907/2014 supplementing Regulation (EU) no. 1306/2013 of the European Parliament and of the Council with regard to paying agencies and other bodies, financial management, clearance of accounts, securities, and use of euro.EU: Council Regulation (EC): no. 1290/2005 on the financing of the common agricultural policy.EU: Council Regulation (EC, Euratom): no. 2988/95 on the protection of the European Communities financial interests.EU: Regulation (EU): no. 1305/2013 of the European Parliament and of the Council of 17 December 2013 on support for rural development by the European Agricultural Fund for Rural Development (EAFRD) and repealing Council Regulation (EC).EU: Regulation (EU): no. 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the financing, management, and monitoring of the common agricultural policy and repealing Council Regulations (EEC).EU: Regulation (EU, Euratom) no. 966/2012 of the European Parliament and of the Council of 25 October 2012 on the financial rules applicable to the general budget of the Union and repealing Council Regulation (EC, Euratom) no. 1605/2002.PL: Act of 16 November 2016 on National Revenue Administration, as amended.PL: Act of 5 February 2015, on payments under the direct support system, as amended.PL: Act of 9 May 2008, on the Agency for Restructuring and Modernization of Agriculture, as amended.PL: Act of 11 March 2004 on the Agricultural Market Agency and some other organization of the agricultural markets, item, as amended.PL: Tax Ordinance Act of 27 August 1997, as amended.PL: Act of 29 December 1993 on the Agency for Restructuring and Modernization of Agriculture, as amended.17318