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ISSUE:    Almanac of Modern Science and Education. 2015. Issue 9
COLLECTION:    Law Sciences

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LEGAL FOUNDATIONS OF EXECUTION OF THE EUROPEAN UNION BUDGET

Evgenii Olegovich Pazyna
Saratov State Academy of Law


Submitted: September 1, 2015
Abstract. The article analyzes the legal aspects of the process of executing the European Union budget taking into account the modern sources of law adopted in this sphere. The paper investigates the order of the interaction of the participants of the mentioned procedure, emphasizes the special role of the European Commission. The author examines different means to control supranational budgetary funds and tools to secure the proper execution of the European Union budget. The conclusions are made on the practicability to apply the European Union developments in the process of the execution of the Eurasian Economic Union budget.
Key words and phrases:
бюджет Европейского Союза
Европейская комиссия
финансовый регламент
мониторинговые комитеты
управление наднациональными бюджетными средствами
Евразийский экономический союз
European Union budget
European Commission
financial regulations
monitoring committees
controlling supranational budgetary funds
Eurasian Economic Union
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References:
  1. Commission Delegated Regulation (EU) No 1268/2012 of 29 October 2012 on the Rules of Application of Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council on the Financial Rules Applicable to the General Budget of the Union // Official Journal L 362. 31/12/2012. P. 1-111.
  2. Consolidated Version of the Treaty Establishing the European Atomic Energy Community // Official Journal C 327. 26/10/2012. P. 1-107.
  3. Consolidated Version of the Treaty on the Functioning of the European Union // Official Journal C 326. 26/10/2012. P. 47-199.
  4. Council Decision of 7 June 2007 on the System of the European Communities’ Own Resources (2007/436/EC, Euratom) // Official Journal L 163. 23/06/2007. P. 17-21.
  5. Council Regulation (EC, Euratom) No 1150/2000 of 22 May 2000 Implementing Decision 2007/436/EC, Euratom on the System of the Communities’ Own Resources (as amended on 18/12/2014) // Official Journal L 130. 31/05/2000. P. 1-12.
  6. EU Budget at a Glance / European Commission. Luxembourg: Publications Office of the European Union, 2015. 28 p.
  7. Regulation (EU) No 182/2011 of the European Parliament and of the Council of 16 February 2011 Laying Down the Rules and General Principles Concerning Mechanisms for Control by Member States of the Commission’s Exercise of Implementing Powers // Official Journal L 055. 28/02/2011. P. 13-18.
  8. Regulation (EU) No 1303/2013 of the European Parliament and of the Council of 17 December 2013 Laying Down Common Provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund, the European Agricultural Fund for Rural Development and the European Maritime and Fisheries Fund and Laying Down General Provisions on the European Regional Development Fund, the European Social Fund, the Cohesion Fund and the European Maritime and Fisheries Fund and Repealing Council Regulation (EC) No 1083/2006 // Official Journal L 347. 20/12/2013. P. 320-469.
  9. Regulation (EU) No 1306/2013 of the European Parliament and of the Council of 17 December 2013 on the Financing, Management and Monitoring of the Common Agricultural Policy and Repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008 // Official Journal L 347. 20/12/2013. P. 549-607.
  10. Regulation (EU) No 508/2014 of the European Parliament and of the Council of 15 May 2014 on the European Maritime and Fisheries Fund and Repealing Council Regulations (EC) No 2328/2003, (EC) No 861/2006, (EC) No 1198/2006 and (EC) No 791/2007 and Regulation (EU) No 1255/2011 of the European Parliament and of the Council // Official Journal L 149. 20/5/2014. P. 1-66.
  11. Regulation (EU, Euratom) No 966/2012 of the European Parliament and of the Council of 25 October 2012 on the Financial Rules Applicable to the General Budget of the Union and Repealing Council Regulation (EC, Euratom) No 1605/2002 // Official Journal L 298. 26/10/2012. P. 1-96.
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