Open AccessLegal aspects of protection of the financial interests of the European Union
Author(s) -
Marta Miedzińska
Publication year - 2019
Publication title -
przegląd europejski
Language(s) - English
Resource type - Journals
eISSN - 2657-6023
pISSN - 1641-2478
DOI - 10.5604/01.3001.0013.5845
Subject(s) - european union , scope (computer science) , member states , business , european union law , political science , data protection directive , accounting , international trade , computer science , programming language
The foundations and the operating framework of the institutions of the European Union and its Member States are determined by legal acts established at the EU level. The legal bases at the EU level contain key standards in the scope of protection of the financial interests of the European Union and are the main determinants for the individual EU countries when their legal institutions create legal bases at the national level. The aim of this article is to present the main legal basis for the protection of the financial interests of the European Union at the EU level, which will help to examine the impact of these provisions on detecting irregularities and fraud in the EU.