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This note describes the treaty provisions and appointment procedure for ECA members at EU level. In addition, it provides information on the national nomination procedure for the ECA member in Romania and the country’s candidate.

The implementation timetable for cohesion policy is defined largely by its legislative framework. In order to be able to plan parliamentary work and exercise systematic scrutiny of policy implementation and of the Commission’s work, it is essential to have an overview of the timing of different steps in policy implementation in the coming years. This type of briefing was first published (and subsequently updated) in 2014 covering the 2014-2020 programming period. This version includes the policy ...

L’étude originale complète s’intéresse à la budgétisation axée sur les performances et à l’intégration, deux approches relativement nouvelles de la gouvernance des dépenses publiques qui sont de plus en plus utilisées dans les programmes de dépenses de l’Union. Si elles présentent certaines caractéristiques communes, elles diffèrent par leur visée. Afin d’alimenter le débat sur le prochain cadre financier pluriannuel (CFP), la présente étude évalue le fonctionnement de ces deux approches dans la ...

The original full study commissioned by the European Ϸվ's Committee on Budgetary Control, presents an overview of the current anti-fraud architecture of the European Union, describing the composition, roles and responsibilities of the organisations involved, as well as their governance structures and forms of cooperation. The study examines the status quo, identifies potential risks and challenges related to the design and functioning of the architecture which can suggest further actions ...

Value added tax (VAT) is a crucial revenue stream for both EU and national budgets. However, substantial losses resulting from domestic and cross-border VAT fraud make its enforcement an essential priority amid growing financial demands. Fraudsters, who are regularly part of organised criminal networks, exploit weaknesses in the VAT system, causing government revenue losses worth billions of euros. Over the years, the EU and its Member States have taken a variety of measures to close VAT loopholes ...

This study examines the implications of future enlargements for the next MFF. It reviews adjustments made to the EU budget during past enlargements and estimates the budgetary costs of the accession of all current candidate and potential candidate countries (excluding Türkiye) under three alternative scenarios which distinguish between the number of enlargement countries and the timing of enlargement. It then provides policy recommendations for adapting the next MFF to enlargement. The study was ...

The expected shift towards a performance-oriented budget presupposes a careful choice and definition of indicators clearly linked to the funding objectives, as well as standardised reporting and fully integrated and interoperable IT solutions to collect the required amount of data. Ensuring the full protection of the Union’s financial interest under performance-based budgeting will require careful balancing of auditing and control requirements with the administrative burden imposed on Member States ...

A key moment during the October II session was the debate on managing migration in an effective and holistic way through fostering returns, based on a Commission statement following up the previous week's European Council conclusions. International topics also took up much of the agenda, with Members debating Commission statements on war crimes committed by Russia, EU action against Russian shadow fleets and ensuring full enforcement of sanctions, and protection of European journalists reporting ...

Le projet de budget rectificatif nº 2/2024 (PBR 2/2024) au budget général 2024 de l’Union a pour objet d’inscrire l’excédent de 632,6 millions d’EUR résultant de l’exécution du budget 2023 comme recette au budget 2024. L’inscription de l’excédent entraînera une réduction proportionnelle des contributions des États membres fondées sur le revenu national brut (RNB) au budget 2024. Le Parlement européen devrait procéder au vote sur la position du Conseil relative au PBR 2/2024 lors de sa session plénière ...

En avril 2024, le Parlement européen avait décidé d’ajourner la décision sur l’octroi de la décharge au Conseil européen et au Conseil pour le budget 2022 en raison d’un certain nombre d’observations critiques. La commission du contrôle budgétaire du Parlement a réexaminé la situation, mais, compte tenu de l’absence de volonté de coopération sur la procédure de décharge de la part du Conseil, elle ne peut pas adopter de décision en connaissance de cause. Elle recommande donc, dans son deuxième rapport ...