The problem of the proportionality of return decisions issued in accordance with article 207 of the public finance act – a comment on the judgement of the supreme administrative court from 8 may 2024 and GSK 906/20

The European legislator has regulated the principles of measuring financial correctionsmade in the event of individual irregularities only in relation to public procurement. In theremaining areas of infringement of the law, when moderating the amount of the correction,the general provisions of the TFEU requiring Member States to combat fraud by means of measuresthat have a deterrent effect and provide effective protection should be followed. Due to thefragmentary scope of the indicated regulations, a number of juridical doubts arise requiring thepresentation of a broader theoretical context, which may also supplement the argumentationcontained in the judgement of the Supreme Administrative Court of 8 May 2024.GSK 906/20.