Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2015. № 10. Part 2. P. 115-118.
LEGAL ASPECTS OF SUPRANATIONAL BUDGETARY CONTROL, AUDIT AND PROTECTION OF FINANCIAL INTERESTS OF THE EUROPEAN UNION
Pazyna Evgenii Olegovich
Saratov State Academy of Law
Abstract. The article analyzes the legal aspects of the activity of the European Court of Auditors on the verification of the legality, completeness and correctness of the execution of the European Union budget. The procedure of the approval by the European Parliament of the proper execution of this financial instrument by the European Commission is studied. The organizational and legal mechanisms of supranational financial interests protection are considered. The conclusions are made on the appropriateness of the application of the European Union groundworks in the above mentioned spheres in the budgetary mechanism of the Eurasian Economic Union.
Key words and phrases: бюджет Европейского союза, бюджетный контроль и аудит, Европейская комиссия, Европейская счетная палата, Европейский парламент, Европейское бюро по борьбе с мошенничеством, Евразийский экономический союз, budget of the European Union, budgetary control and auditing, The European Commission, The European Court of Auditors, The European Parliament, The European Anti-Fraud Office, The Eurasian Economic Union
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