COMMISSION STAFF WORKING DOCUMENT Analysis of the budgetary situation in Poland following the adoption of the COUNCIL RECOMMENDATION to POLAND of 21 June 2013 with a view to bringing an end to the situation of an excessive government deficit Accompanying the document Recommendation for a COUNCIL RECOMMENDATION with a view to bringing an end to the situation of an excessive government deficit in Poland and the Recommendation for a COUNCIL DECISION establishing that no effective action has been taken by Poland in response to the Council Recommendation of 21 June 2013