EU Budgetary Law

IES- International and European Economic Studies
IES- Political Studies and Diplomacy
Semester 8
 
EU Budgetary Law

The course will analyse the institutional framework of the EU’s Budgetary Governance. Issues relating to the Union’s revenue and expenditure will be examined, especially with regard to the organization and the operation of the relevant mechanisms, the EU own resources systems, the EU budget and its principles, the budgetary procedure, the audit (internal and external), the protection of EU financial interests against fraud and similar activities. In addition to the lectures undertaken by the Chair holder, there will be guest lectures by experts on issues relating to EU Budgetary Governance and Audit. Teaching will be supplemented by active participation of the students in the form of undertaking research and submitting essays which, after correction by the Chair holder, will be presented by their authors to their fellow students, and then there will be discussion on the respective topics (discussion groups).

Syllabus:

Lecture

Title

1

Introduction to EU Public Finance Law and Governance

2

The historical course of the EU Budgetary Governance till 1992

3

The historical course of the EU Budgetary Governance since 1992

4

The Budget of the European Union – The Budgetary Process

5

The principles of the EU Budget

6

The EU System of own resources

7

The Types of Management of Resources in the EU Financial Regulation

8

The internal audit scheme in EU Budgetary Governance

9

The external audit scheme in EU Budgetary Governance

10

Audit and Evaluation in EU Budgetary Governance

11

The principles of Sound Governance in EU Budgetary Governance

12

Protection of the EU’s Financial Interests against financial crimes

13

Presentation of Essays

Related files

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