In line with art. 126 of the Treaty on the functioning of the European Union Member States of are obliged to avoid excessive government deficits (ie. exceeding 3% of GDP of the general government). Should any Member State fail to comply with an obligation to pursue fiscally responsible policies, the Ecofin Council (the Council), acting on recommendation of the European Commission, shall open the excessive deficit procedure (EDP) and issue recommendation with a view to bringing an end to the situation of an excessive government deficit in that Member State. The Member State under EDP is obliged to inform the European Commission and the Council on action taken in response to the Council recommendation.
Poland was subject to EDP from May 2009 till June 2015.
In line with the Council recommendation of 21 June 2013 Poland was obliged to submit EDP Report till 1 October 2013. As a result of the Council recommendation of 10 December 2013 the following obligation to inform on action taken was modified. According to new recommendation Poland had to submit EDP Report at least every 6 months until full correction of the excessive deficit has taken place.
Poland EDP reports – Archives:
- Appendix - Measures increasing the tax compliance and improving the effectiveness of tax administration in the years 2014-2017. Status of implementation as at 30 September 2014