Základní zásady souhrnného rozpočtu Evropské unie
Budgetary principles of the general budget of the European Union

Summary/Abstract: The existence of own budget is a necessary condition to the European Union was able to perform the specific tasks and ensure the functioning of its institutions. Unlike the budgets of the Member States, however shows some specific features, resulting from the nature of the European Union as an international group of states, characterized by specific features that modify the budgetary principles compared budgetary principles applied to Member States’ budgets. The budget law of the European Union is based on their basic general principles, which provide a F inancial management framework. These principles are generally accepted rules for the preparation, development and management of the general budget of the European Union.

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