Principles of incurring financial liabilities by local government units for tasks carried out under the regional policy of the European Union

Magdalena Mosionek-Schweda , Przemysław Panfil


The aim of the article is to present and evaluate the rules of incurring liabilities by local government units with the implementation of investment projects co-financed from European funds. This aim is based on the research hypothesis, according to which the Polish legislator treats this type of obligations in a preferential manner. Considering a significant change in the legal order that occurred in Poland after the entry into force of the Public Finance Act of 27 August 2009, the conducted considerations are limited only to the current programming period of European funds (the financial perspective for 2014–2020). The study was based on literature studies and legal-dogmatic analysis. The conclusions from these analyses allow for a positive verification of the formulated hypothesis.
Author Magdalena Mosionek-Schweda (FE / IIB)
Magdalena Mosionek-Schweda,,
- Institute of International Business
, Przemysław Panfil (FLA / DFL)
Przemysław Panfil,,
- Department of Financial Law
Publication size in sheets1.1
Book Mrkývka Petr, Gliniecka Jolanta, Tomášková Eva, Juchnevicius Edvardas, Sowiński Tomasz, Radvan Michal (eds.): The challenges of local government financing in the light of European Union regional policy: (conference proceedings) , Publications of the Masaryk University, theoretical series, edition Scientia, no. 636, 2018, Masaryk University, ISBN 978-80-210-9086-6, [978-80-210-9087-3], 642 p., DOI:10.5817/CZ.MUNI.P210-9087-2018
Keywords in Englishregional policy, fiscal policy rules, public loan
Languageen angielski
Score (nominal)5
ScoreMinisterial score = 0.0, 05-09-2019, ChapterFromConference
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