Financial law of the european union

Financial Law of the European Union Cezary Kosikowski Temida 2 Białystok 2008 ISBN: 978-83-89620-41-5 liczba stron: 227 oprawa twarda .S Spis treści niepełny, za długi. . Abbreviations Preface Introduction I The Two Domains of the EU Financial Law 1. Financial Regulations of the European Union Law 2. Internal Financial Law of the European Union 3. External Financial Law of the European Union II Monetary Regulations and the European System of Central Banks 1. History and the Current State of the Economic and Monetary Union 1.1. The Origin and Phases in the Creation of the Economic and Monetary Union 1.2. Monetary Convergence Criteria and the Rules of Entry into the Euro Zone 1.3. The Consequences of Staying Outside of the Euro Zone by a Member State 1.4. The Growth and Stability Pact. Programs for Stability and Programs for Convergence 2. Euro as a Currency of the European Union 2.1. Legal Basis for the Introduction of Euro 2.2. The Functions of Euro and its Scope of Application 3. Notions of the Monetary Law Implementing the Principle of the Free Movement of Payments 3.1. The Electronic Payments 3.2. Cross-Border Payments 3.3. Distance Financial Services 3.4. Combating Money-Laundering 4. The European System of Central Banks 4.1. The Legal Basis of the Establishment and Organisation of ESCB 4.2. The Aims and Tasks of ESCB 4.3. The European Central Bank 4.3.1. The Legal Status of ECB 4.3.2. The ECB Bodies 4.3.3. The ECB Aims and Types of Powers 4.3.4. The ECB Legislative, Consultative and Advisory Powers 4.3.5. The ECB Monetary and Currency Powers 4.3.6. The ECB Competence Regarding Banking Supervision 4.4. The Legal Status of the National Central Banks before and After the Entry into the ESCB 5. Other Institutions 5.1. The European Investment Bank and the European Investment Fund 5.2. The Economic and Financial Committee 5.3. The European Banking Committee 5.4. The Committee of European Banking Supervisors 5.5. The Committee on Monetary, Financial and Balance of Payments Statistics Bibliography III Internal Finance of the European Union 1. Expenditure of the European Union 1.1. The Sources of Expenditure vis-á-vis the Changing Aims and Tasks of the European Union 1.2. Types of Expenditure 1.3. Legal Forms of Expenditure 1.4. The Structure of Expenditure 2. The Revenue of the European Union 2.1. Own Resources of the European Union 2.2. The Principle of Concentration of Revenue of the European Union in a Budget 2.3. The Catalogue and Structure of Budgetary Revenue of the European Union 2.4. The Problem of Own Resources vis-á-vis the Financial Autonomy of the European Union 3. Multi-Annual Financial Programming and Planning in the European Union ...92 3.1. Experience and Practice (Agenda 2000, The Lisbon Strategy) 3.2. Legal Basis for a Long-Term Financial Planning (Financial Framework) 3.3. The Financial Framework for 2007–2013 4. The Protection of the Financial Interests of the European Union Appendices I – Annual Appropriations for 2007–2013 II – Financial Framework. Criteria and Methodology III – The Ceilings on Co-fi nancing IV – Expenditure by Category IV The Budget of the European Union 1. Legal Basis 2. The Concept, the Scope and Legal Nature of the Budget of the European Union The Budgetary Principles 3.1. The Catalogue of Principles 3.2. The Principle of General Application 3.3. The Principle of Universality 3.4. The Unity and the Budget Accuracy Principle 3.5. The Principle of Financial Autonomy 3.6. The Principle of Equilibrium 3.7. The Annuality and the Budgeting Before Spending Principle 3.8. The Principle of Specifi cation 3.9. The Budgetary Discipline Principle (Stability Principle) 3.10. The Provisional Twelfths System 3.11. The Principle of Sound Financial Management 3.12. The Principle of Control of Budget Implementation and the Principle of Accountability for Budget Implementation 3.13. The Principle of Unit of Account 3.14. The Transparency Principle 4. Budgetary Procedure 4.1. Drafting a Budget 4.2. Final Approval of the General Budget by the European Parliament 4.3. Amending the Budget during the Financial Year 4.4. Budget Implementation 4.5. Budgetary Audit and the Role of the European Court of Auditors 4.6. Budgetary Reporting and Discharge V The Funds of the European Union 1. Classifi cation of Funds 2. Structural Funds 2.1. The Aims of Structural Funds 2.2. The European Regional Development Fund 2.3. The European Social Fund 2.4. The European Agricultural Fund for Rural Development 3. The Cohesion Fund and other Non-Structural Funds 3.1. The Cohesion Fund 3.2. The European Investment Fund 3.3. The European Union Solidarity Fund 3.4. The European Globalisation Adjustment Fund 3.5. The European Development Fund 4. The Funds for Pre-Accession Programmes 5. Community Initiatives 6. Financial Instruments 6.1. Financial Instrument for Fisheries Guidance 6.2. European Instrument for Neighbourhood and Partnership Instrument 6.3. The Stability Instrument 6.4. The Instrument for Development Cooperation 6.5. The Civil Protection Financial Instrument 6.6. Other Financial Instruments 7. EEA Financial Instruments