Own Resources in the Light of European Council Conclusions on the MFF and Next Generation EU

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F20%3A00117432" target="_blank" >RIV/00216224:14220/20:00117432 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.ejournals.eu/FLR/2020/Issue-4/art/17990/" target="_blank" >https://www.ejournals.eu/FLR/2020/Issue-4/art/17990/</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.4467/22996834FLR.20.018.13090" target="_blank" >10.4467/22996834FLR.20.018.13090</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Own Resources in the Light of European Council Conclusions on the MFF and Next Generation EU

Popis výsledku v původním jazyce

The article deals with the system of EU own resources which is currently formed by traditional own resources, VAT-based resource and GNI-based resource. The system and its potential reform have been subject of scientific and political debates for many years. On 21 July 2020, the European Council agreed on the multiannual financial framework 2021-2027 and a specific recovery instrument Next Generation EU. The European Council conclusions also confirmed the need to reform the existing system and to introduce new own resources (e.g. resource based on nonrecycled plastic waste). Therefore, this article aims to elaborate on the EU own resources and their future post-2020. The methods of description, analysis, comparison, and synthesis were used for writing this contribution. First, the current system of EU budget revenue is analysed. Second, reform efforts since the establishment of the High Level Group on Own Resources are described. Third, the European Commission’s original proposal from 2018 is compared to the European Council conclusions.

Název v anglickém jazyce

Own Resources in the Light of European Council Conclusions on the MFF and Next Generation EU

Popis výsledku anglicky

The article deals with the system of EU own resources which is currently formed by traditional own resources, VAT-based resource and GNI-based resource. The system and its potential reform have been subject of scientific and political debates for many years. On 21 July 2020, the European Council agreed on the multiannual financial framework 2021-2027 and a specific recovery instrument Next Generation EU. The European Council conclusions also confirmed the need to reform the existing system and to introduce new own resources (e.g. resource based on nonrecycled plastic waste). Therefore, this article aims to elaborate on the EU own resources and their future post-2020. The methods of description, analysis, comparison, and synthesis were used for writing this contribution. First, the current system of EU budget revenue is analysed. Second, reform efforts since the establishment of the High Level Group on Own Resources are described. Third, the European Commission’s original proposal from 2018 is compared to the European Council conclusions.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

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OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Financial Law Review

ISSN

2299-6834

e-ISSN

—

Svazek periodika

20

Číslo periodika v rámci svazku

4

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

13

Strana od-do

22-34

Kód UT WoS článku

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EID výsledku v databázi Scopus

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