Nekonzistentnosť obligačných podmienok poskytovania nenávratného fi nančného príspevku a jej trestnoprávne konzekvencie, pri trestnom čine poškodzovania fi nančných záujmov Európskej únie
The Inconsistency of the Obligation Conditions for the Grant of a Non-repayable Contribution and its Criminal Law Consequensces in the Criminal Offense against the Financial Interests of the European Union

Summary/Abstract: The criminal offense against financial interests of the European Union is a form of implementation of the Slovak Republic's obligations under the Treaty on the Protection of the Financial Interests of the European Union into our legal order. This criminal offense (its substance of the matter) affects the various actions relating to the management of European Union funds. The obligatory terms and conditions for which the applicant, respectively the beneficiaries of the funds can be regarded are relatively rigid, especially as regards the efficiency and cost-effectiveness of their management. In order to ensure the efficiency of the handling of these funds, individual contracts for the provision of non-repayable financial contributions, impose on the recipient of the funds provided, to execute the tenders of the suppliers of goods and services. On the other hand, rigid competition rules do not allow recipients to respond sufficiently flexibly to market developments in the supply of goods and services, which inevitably results in inconsistency between the requirements for effective management of the funds provided by beneficiaries and the rigorous obligations of the recipient in selecting suppliers. The alleged inconsistency of the obligatory terms under which European Union funds are provided to the beneficiary establishes the potential but also the real risk of bringing criminal proceedings to the recipient.

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