Comparison of legislation in selected Member States in the field of damage to the financial interests of the European Union

Abstract

Protecting the financial interests of the European Union is an important
objective of the actions of the authorities and institutions at EU and national level. However, it should be noted at the outset that the financial interests of the European Union are not always the financial interests of individual Member States. The EU interest is undoubtedly a broader concept than the Union’s financial interest. The Union’s financial interest cannot be considered as the sum of the financial interests of individual Member States, given that at national level the financial interests of a State are not the sum of the interests of its citizens. It may be the case that the financial interests of a particular country do not coincide fully with the financial interests of the European Union. In this context, it is very important that the Member States, at the stage of setting the financial framework for the specific financial perspectives, are able to express their expectations and, in the course of the negotiations, to reach a compromise that allows the assumptions of the Union’s budget to coincide with the interests of the individual Member States.