Original scientific paper
EUROPEAN UNION BUDGET ISSUES: RECONSIDERING FINANCIAL AUTONOMY
Nikola Mijatović
; , Faculty of Law in Zagreb, University of Zagreb
Renata Perić
; Faculty of Law in Osijek, J.J. Strossmayer University of Osijek
Biljana Lerman
; State Office for Central Procurement, Zagreb
Abstract
The EU budget is referred to as means of collecting finances for expenditure to be spent in conducting European policies. Unlike budgets of modern states covering expenditure of wider scope the EU budget expenditure is quite limited and applies exclusively to expenditure related to the EU tasks. The paper deals with groups of revenue and expenditure that are settled by the EU budget. Indications to the EU financial autonomy increase have been reconsidered making introduction of the new tax that would be direct EU revenue possible although its most acceptable form has not been established yet.
Keywords
EU budget; budgetary law; budgetary principles; budgetary revenue; budgetary expenditure; EU tax
Hrčak ID:
121028
URI
Publication date:
30.8.2012.
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