Reforma systemu zasobów własnych Unii Europejskiej
Reform of the system of own resources of the European Union

Author(s): Iwona Krzemińska
Subject(s): Law, Constitution, Jurisprudence, International relations/trade, Security and defense, Public Finances
Published by: Wydawnictwa Uniwersytetu Warszawskiego
Keywords: EU system of own resources; VAT­-based own resource; limiting compensation mechanisms; FTT-based own resource
Summary/Abstract: The author analyzes changes proposed to the EU system of own resources. First, legal grounds in the treaty and secondary law are indicated. Moreover, major developments since the establishment of the Communities are mentioned. Finally, the recent proposals are analyzed: new VAT-based own resource, limiting compensation mechanisms and with special focus creating FTT-based own resource.

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