The Commission has refused to end the excessive deficit procedure against Poland, despite the fact that, according to the Commission’s own forecasts, Poland’s budget deficit in 2007 will be 2.7% of GDP, and forecasts for economic growth and inflation in 2008 suggest that the budget deficit will be lower than 3% of GDP in 2008. Poland is one of the few EU Member States to introduce pension reforms, which places a burden of several billion złoty on its budget each year. By contrast, the two largest Member States in the euro zone, Germany and France, clearly exceeded the deficit ceiling from 2002 to 2005, i.e. four years running, but to avoid imposing a fine of billions of euro on these countries, in line with the Stability and Growth Pact (SGP), the Pact’s rules were changed. Both countries have yet to complete reforms to their respective pension systems. This situation creates the undeniable impression that the Commission does not measure the EU Member States against the same yardstick. The larger Member States, already part of the euro zone, are able not to adhere to SGP rules, while other countries, merely applicants to join the zone, are, in spite of the serious reforms to their public finances, continually called upon to carry out further reforms. When will there be an end to the unequal treatment of Member States as regards adherence to the SGP?