Собствените ресурси на Европейския съюз - финансова основа на политиките на Общността
European Union’s Own Resources - A Financial Foundation of Community Policies

Summary/Abstract: This paper examines issues related to the procedure and exercise of the total EU budget. The main stages of the budgetary procedure and the resulting powers of European institutions’ are analyzed. It is proved that the main sources of revenue in the Community’s budget are the EU’s own traditional resources; revenue receipts on the basis of the harmonized tax base for VAT, and contributions as a percentage of GNI for each Member State. Ways to improve the budgetary procedure and the system of the EU’s own resources are analyzed. It is recommended that when exercising the Community’s basic financial plan, the thematic trends and leading initiatives of the “Europe 2020” strategy is to be taken into account.

• Details
• Contents