The mechanism was approved at an EU summit in December.
Submitting its complaint, the government in Warsaw argued that the rule-of-law mechanism has no legal basis in EU treaties and interfered with the powers of the bloc's member states.
Poland denies accusations by Brussels of violating democratic principles and undermining the independence of its judiciary.
Warsaw, along with Budapest, last year warned that they could veto the bloc’s EUR 1.8 trillion (USD 2.18 trillion) budget and recovery plan.
Poland had protested that it could be financially punished by “arbitrary” political decisions from European officials critical of the conservative government in Warsaw.
But Warsaw finally decided not to veto the EU budget in December because the conclusions of an EU summit that month stated a conclusion that a country had violated the rule of law was not enough on its own to trigger a cut in funds from Brussels, public broadcaster Polish Radio's IAR news agency reported.
However, Poland has now said it is lodging a case with the Court of Justice of the European Union. It wants the EU's top court to check if the “conditionality” mechanism is in line with EU treaties.