11. The Court of Auditors and the European Anti-Fraud Office: The politics of financial accountability

2017 ◽  
Author(s):  
Brigid Laffan
Keyword(s):  
European Union ◽  
Financial Management ◽  
Financial Control ◽  
The European Union ◽  
Financial Accountability ◽  
Internal Structures ◽  
Financial Interests ◽  
Institutional Landscape ◽  
The Eu

This chapter examines the politics of financial accountability in the European Union by focusing on two organizational entities designed to protect its financial interests: the Court of Auditors and the European Anti-Fraud Office (OLAF, from the French Office européen de lutte antifraude). It first provides an overview of the two institutionsʼ origins before discussing their internal structures, powers, and their place in the institutional landscape of the EU. It then considers the institutions in context, with emphasis on their respective roles in financial control and the larger EU system, theories on their establishment and development, and their impact. The chapter concludes by assessing the contributions of OLAF and the Court of Auditors to the growing salience of financial management in the EU.

Struktura organizacyjna instytucji unijnych – analiza efektywności w dobie kryzysu

2015 ◽  
pp. 90-116
Author(s):  
Jolanta Szymańska
Keyword(s):  
European Union ◽  
Human Resources ◽  
Formal Structure ◽  
The European Union ◽  
Modes Of Operation ◽  
Internal Structures ◽  
Institutional System ◽  
Treaty Implementation ◽  
Difficult Situations ◽  
The Eu

The economic crisis showed the weaknesses of the institutional system of the European Union, raising questions about its shape. The article aims to determine whether internal structures of the EU institutions and their modes of operation are chances or barriers for effective treaty implementation and the ability of institutions to face unexpected, difficult situations. The article focuses both on the formal structure of the institutions and their human resources. The article aims to conclude if the crisis may give impetus to a significant improvement in the EU institutional system.

Legal aspects of protection of the financial interests of the European Union

2019 ◽  
Vol 3 ◽  
pp. 121-134
Author(s):  
Marta Miedzińska
Keyword(s):  
European Union ◽  
National Level ◽  
Legal Aspects ◽  
The European Union ◽  
Financial Interests ◽  
Main Determinants ◽  
The Individual ◽  
The Impact ◽  
Scope Of Protection ◽  
The Eu

The foundations and the operating framework of the institutions of the European Union and its Member States are determined by legal acts established at the EU level. The legal bases at the EU level contain key standards in the scope of protection of the financial interests of the European Union and are the main determinants for the individual EU countries when their legal institutions create legal bases at the national level. The aim of this article is to present the main legal basis for the protection of the financial interests of the European Union at the EU level, which will help to examine the impact of these provisions on detecting irregularities and fraud in the EU.

scholarly journals The European Union Budget, the Balanced Budget Rule and the Development of Common European Policies

2000 ◽  
Vol 20 (1) ◽  
pp. 1-19 ◽  
Author(s):  
Robert Ackrill
Keyword(s):  
European Union ◽  
Financial Management ◽  
The European Union ◽  
Political Bargaining ◽  
Different Types ◽  
European Policies ◽  
The Common ◽  
Balanced Budget Rule ◽  
Balanced Budget ◽  
The Eu

The European Union budget is subject to a strict annual balanced budget rule. Given different types of expenditure within the budget, this rule has most effect on – and is most threatened by – spending on the Common Agricultural Policy. This article examines the merits of applying a balanced budget rule to the EU budget and explores the links between the budget and the CAP. The rule has forced the EU to improve its financial management, as the 1999 CAP reform shows. The presence of a pre-agreed spending limit on the CAP forced changes to be made to the initial CAP reform agreement in order to comply with this limit, although political bargaining was critical in shaping particular changes. The general perception is that the CAP drives the European budget. Yet the budget, if not driving the CAP, imposes an increasingly tight constraint on its reform.

scholarly journals HARMONIZATION OR UNIFICATION? – INSTRUMENTS FOR A MORE EFFECTIVE PROTECTION OF THE FINANCIAL INTERESTS OF THE EUROPEAN UNION

2021 ◽  
Vol 9 (1) ◽  
Author(s):  
Bence Udvarhelyi
Keyword(s):  
European Union ◽  
Criminal Law ◽  
Historical Development ◽  
Legal Framework ◽  
The European Union ◽  
Effective Protection ◽  
Treaty Of Lisbon ◽  
Financial Interests ◽  
The Eu

The objective of the article is to analyse the efforts of the European Union for the protection of its financial interests. The first part of the paper sets out the brief historical development of the criminal law protection of the financial interests of the European Union with particular emphasis on the strengthened and reinforced legal framework provided by the Treaty of Lisbon. The second part of the study focuses to the newly adopted Directive of the EU on the fight against fraud to the Union’s financial interests by means of criminal law. However, the paper does not intend to analyse the provisions of the Directive in details, it only aims to examine whether it can provide for an effective and unified protection to the financial interests of the European Union.

scholarly journals European Public Prosecutor's Office: New Actor in EU Criminal Law

2020 ◽  
Vol 4 (2) ◽  
pp. 163-172
Author(s):  
Dominika Becková
Keyword(s):  
European Union ◽  
Criminal Law ◽  
The European Union ◽  
Member States ◽  
European Public ◽  
Financial Interests ◽  
Institutional System ◽  
The Eu

The European Public Prosecutor's Office was established under enhanced cooperation in 2017, as a new body in the institutional system of the European Union.  The establishment of the European Public Prosecutor's Office changes the EU criminal law in a significant way, as it is the first body of the European Union, which will undertake its own investigations of criminal offences affecting the financial interests of the EU, carry out acts of prosecution and exercise the functions of prosecutor in the competent courts of the Member States.

scholarly journals The Fiscal and Financial Control Reform in Romania and Turkey: A Comparative Study

10.26458/1522 ◽  
2015 ◽  
Vol 15 (2) ◽  
pp. 27 ◽  
Author(s):  
Luminiţa IONESCU ◽  
Sami BUHUR
Keyword(s):  
European Union ◽  
Comparative Study ◽  
Candidate Country ◽  
Financial Control ◽  
The European Union ◽  
Strategic Partner ◽  
Financial Reforms ◽  
Structural Funds ◽  
Dynamic Economy ◽  
The Eu

 After Romania became a member of the European Union in 2007, acquis communautaire became part of the Romanian national legislation and although Turkey is not a member of the EU, the accession process as a candidate country covers many sectors, such as: taxation, statistic, environment, financial control, etc. Since 2007 Romania recorded a strong economic growth, making best use of EU structural funds to enhance investment, innovation, and employment. Turkey is a candidate country and a strategic partner for the European Union with a dynamic economy. Turkey applied to join the European Economic Community in 1987 and it was declared eligible to join the EU in 1997. Finally, the accession negotiations were opened with Turkey in October 2005 and in the last years many reforms have been implemented.The aim of this paper is to present a comparative study between fiscal and financial control reform in Romania and Turkey, the evolution of fiscal and financial reforms in Romania, and the major problems seen in the public fiscal system in Turkey. 

scholarly journals Potentials for Improving Financial Management Capacities in Serbian Public Administration

2019 ◽  
Vol 17 (3) ◽  
pp. 435-451
Author(s):  
Željko Spasenić ◽  
Sladjana Benkovic ◽  
Veljko Dmitrović
Keyword(s):  
European Union ◽  
Public Administration ◽  
Financial Management ◽  
Internal Audit ◽  
Civil Servants ◽  
Financial Control ◽  
The European Union ◽  
Member States ◽  
The Republic

In the process of joining the European Union the Republic of Serbia is expected to meet the requirements that are deemed to be universally accepted norms of social and government systems of member states. As part of that process, Serbia’s public administration, much less efficient than that of member states, is being transformed with a view to attaining the expected efficiency level. The aim of this paper is to give an overview of the existing capacities of civil servants in the Republic of Serbia in the area of financial management and the potentials for their improvement. The paper is based on the results of a research conducted under the CBHE ERAMSUS+ project, on a sample of 231 civil servants in the Serbian public administration engaged on budgeting, financial control and internal audit in the period March – May 2017. Authors of the paper were actively involved in the project.

A New Agency Is Born in the European Union: The European Asylum Support Office

2010 ◽  
Vol 12 (4) ◽  
pp. 373-405 ◽  
Author(s):  
Françoise Comte
Keyword(s):  
European Union ◽  
Point Of View ◽  
European Law ◽  
The European Union ◽  
Member States ◽  
Monitoring Centre ◽  
European Regulatory ◽  
Legislative Proposals ◽  
Institutional Landscape ◽  
The Eu

AbstractOn 19 May 2010, the Spanish Minister for the Interior, Alfredo Pérez Rubalcaba and the President of the European Parliament, Jerzy Buzek, signed the Regulation establishing the European Asylum Support Office. This Regulation allows the creation of a new European regulatory agency into the EU institutional landscape. The Office, a fledgling agency, is one of the active agencies in the home affairs sector: FRONTEX, the Monitoring Centre for Drugs and Drug Addiction, EUROPOL, CEPOL and EUROJUST. The founding regulation of the Office is the first legal instrument, adopted as part of legislative proposals recently introduced by the European Commission in the asylum area. This allows an old project to achieve its purpose, by creating a structure primarily designed to support Member States of the European Union in their efforts to bring closer national practices in the field of asylum. If EASO’s founding Regulation can meet this first concern of the Member States, it can also in many ways be considered as a breakthrough in European law, from an institutional, as well as from a substantive point of view. This article intends to examine these elements.

Russia - European Union: The continuation ofthe sanctions standoff

2017 ◽  
pp. 114-127
Author(s):  
M. Klinova ◽  
E. Sidorova
Keyword(s):  
European Union ◽  
Economic Recession ◽  
Economic Sanctions ◽  
Current Data ◽  
The State ◽  
The European Union ◽  
The Impact ◽  
The Eu ◽  
Year 2013

The article deals with economic sanctions and their impact on the state and prospects of the neighboring partner economies - the European Union (EU) and Russia. It provides comparisons of current data with that of the year 2013 (before sanctions) to demonstrate the impact of sanctions on both sides. Despite the fact that Russia remains the EU’s key partner, it came out of the first three partners of the EU. The current economic recession is caused by different reasons, not only by sanctions. Both the EU and Russia have internal problems, which the sanctions confrontation only exacerbates. The article emphasizes the need for a speedy restoration of cooperation.

Ensuring sustainable foreign economic relations of countries at the forefront and outskirts of the European Union

2020 ◽  
Vol 16 (10) ◽  
pp. 1980-1996
Author(s):  
T.S. Malakhova
Keyword(s):  
European Union ◽  
International Organizations ◽  
Economic Cooperation ◽  
Structure Model ◽  
Methodological Framework ◽  
The European Union ◽  
Early 21St Century ◽  
Economic Relations ◽  
Economic Bloc ◽  
The Eu

Subject. Foreign economic and trade ties among countries are getting tighter and less predictable in the early 21st century. This directly stems from a growing disparity of partners, especially if it goes about their future cooperation as part of integration groups or international organizations. Communities of experts suggest using various approaches to locally adjusting integration phases, especially implementing the two-speed integration in the European Union. Objectives. The study is an attempt to examine an improvement of foreign economic cooperation and suggest its implementation steps for the European Union. This all is due to considerable inner controversies and problems within the EU, which grow more serious year by year. Methods. The methodological framework comprises the historical logic, dialectical principles, scientific abstraction method. The process and system approach was especially important for justifying the implementation of the above steps. It was used to examine foreign economic relations of partners in the European Union. Results. The article sets forth the theoretical and methodological framework for the geostrategic economic bloc, including a conceptual structure model. I present steps to implement a foreign economic cooperation of partners in the EU in terms of its form. Conclusions and Relevance. Should the form of the foreign economic relations among the EU countries be implemented, counties at the periphery of the EU will be able to become active parties to the integration group.

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