%0 Journal Article
%T Interpretation of the Definition of Legal Irregularity in the Judgment of the Court in Case C-406/14 - a Preliminary Question from the WSA in Warsaw
%A Karwatowicz, Grzegorz
%J Public Administration Yearbook
%V 2021
%R 10.4467/24497800RAP.21.009.14825
%N 2021 (7)
%P 165-178
%K EU funds, irregularities in EU projects, reimbursement of the EU grant, financial correction, preliminary ruling
%@ 2449-7797
%D 2021
%U https://ejournals.eu/en/journal/rocznik-administracji-publicznej/article/wykladnia-definicji-legalnej-nieprawidlowosci-w-swietle-wyroku-trybunalu-sprawiedliwosci-unii-europejskiej-w-sprawie-c-406-14-pytanie-prejudycjalne-wsa-w-warszawie
%X 
	The domestic court (WSA in Warsaw) had doubts as to the interpretation of the notion of irregularities defined in Art. 2 point 7 of Regulation 1083/2006. The above doubt became the reason for referring a question to the Court for a preliminary ruling. In its judgment, the Court defined the condition on the basis of which it is necessary to distinguish a breach causing a risk of harm to the EU budget from a formal breach which does not have any negative impact on the EU budget. In addition, the Tribunal referred to the issue of determining the value of the financial correction – even though the court making the request for a preliminary ruling had no doubts in this respect. The Court underlined that the financial correction in each case should be proportionate. In situations where the value of a financial correction is determined on the basis of a flat-rate tariff, it should be verified whether such a correction will be proportional and whether there are circumstances allowing for a reduction or increase of the correction in relation to the adopted flat-rate ratio.