ЕВРОПЕЙСКИЯТ БЮДЖЕТ И МЕХАНИЗМА НА ЗАЩИТА ФИНАНСОВИТЕ ИНТЕРЕСИ НА ЕВРОПЕЙСКИЯ СЪЮЗ
THE EUROPEAN BUDGET AND THE MECHANISM FOR PROTECTION EU’S FINANCIAL INTERESTS

Summary/Abstract: The objectives of the present paper are to clarify the process of forming the European budget (the budget of the European Union) in its revenue part, the respective part of involvement of the member countries and the funds received by these very same countries from the budget. The forming of the budget is also a starting point for implementation of the European Commission’s strict approach for a lawful, targeted and effective usage of the EU funds by the member countries, and especially for exercising of a monitoring on the newly accepted countries Bulgaria and Romania. The other purpose of the paper is to provide a short presentation of the mechanism for protection of the EU’s financial interests in the execution of the EU budget and the spending of the funds by separate EU programmes and projects.

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