The Budget of the European Union as the Basis of its Financial Autonomy

Financial means which supplying the general budget of the EU, should be characterized by stability and independence, so as to enable the functioning of the EU and achievement its objectives, including the period of economic recession. Taking into consideration these circumstances, the article tries to find answers the following crucial issues: to what extend the EU budget constitutes a basis of its financial autonomy, what important components create it and to what extend the EU budget allows to carry out its objectives in smooth and permanent way. In this article, autonomy of the general budget of the EU will be considered having regard to several elements: relationships to the budgets of the Member States, the procedure establishment of the budget and influence of the Member States on its shape, legal status of an act in which the budget is included, nature of budget revenue, enforcing claims to the budget.tyniewicki@uwb.edu.plMarcin Tyniewicki, Doctor of Financial Law, Department of Public Finance and Financial Law, Faculty of Law, University of Bialystok, Poland. The author specializes in local government finance, EU public finance and public debt management. 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