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1

THEFINANCESOFTHEEUROPEANUNION

AbibliographicsurveyUpdate2009Ͳ2011

Library (Stand 26 August 2011)

The following is an update of the bibliography " The Finances of the European Union : April 2009

». As in the previous editions, this

bibliographic survey deliberately does not contain any standard press articles, nor official documents from the Institutions, which would

alone have been sufficient subject matter for a large bibliography. Its aim is primarily to record the "academic" and "scientific literature", but

it also does not neglect the more "partisan" publications, reflecting the positions of certain political circles or interest groups. The theme of

the budget is, in fact, far from being a purely "academic" subject, and this bibliography also contains some more political contributions.

T

HE FINANCES OF THE EUROPEAN UNION - GENERAL

BACHTLER John, MÉNDEZ Carlos, WISHLADE Fiona. " Ideas for budget and policy reform : Reviewing the debate on Cohesion Policy 2014+ ». 2009. 47 p. (European Policy

Research Paper ; 67).

s_for_Budget_and_Policy_Reform.pdf BARBIER-GAUCHARD Amélie, GROUPEMENT D'ÉTUDES ET

DE RECHERCHES "NOTRE EUROPE" (Paris). " Penser le

budget communautaire et les dépenses publiques en Europe : la nécessité d'une approche agrégée ». Paris : Notre Europe,

2011. 8 p. (Les Brefs ; 29). http://www.notre-

BAUD Marie-France (dossier coordonné par M.-F. B.). " Coopérer ou se disloquer: finances publiques nationales et budget communautaire ». Confrontations Europe : La revue,

2010, n. 90, avril-juin, p. 21-35. Contents note : Le pire n'est pas

toujours certain / Olivier Lacoste " Au fondement des trajectoires de finance publique : la croissance » : entretien avec Agnès Bénassy-Quéré / propos recueillis par Olivier Lacoste L'énigme de la stratégie allemande pour la consolidation /

Thomas Hanke La Hongrie n'en a pas fini avec les

restrictions / Zsolt Becsey La Pologne, un îlot de tranquillité trompeur / Dariusz Rosati Sortir du " budget impossible » / Carole Ulmer La proposition d'Alain Lamassoure : entretien avec Alain Lamassoure / propos recueillis par Carole Ulmer Refonder le budget européen / Jacques Le Cacheux Des pistes pour favoriser la coopération / Olivier Lacoste. Également disponible en anglais. http://www.confrontations.org/fr/nos-publications/confrontations-europe- BECKER Peter, PRIMOVA Radostina. " Die Reform des EU-

Berlin : Stiftung Wissenschaft und Politik (SWP), 2009. 8 p. http://www.swp-berlin.org/common/get_document.php?asset_id=5776

BEGG Iain. " Fiscal federalism, subsidiarity and the EU budget review ». Stockholm : Swedish Institute for European Policy Studies (SIEPS), 2009. 68 p. (Reports / Swedish Institute for

European Policy Studies (SIEPS); 2009:1).

the-eu-budget-review-20091 BEGG Iain. " Mollifying everyone, pleasing no-one? : An assessment of the EU budget review ". Stockholm : Swedish Institute for European Policy Studies (SIEPS), 2010. 10 p. (European Policy Analysis / Swedish Institute for European

Policy Studies (SIEPS) ; 2010:14).

201014epa.html BLAVOUKOS Spyros, PAGOULATOS George. " Accounting for

coalition-building in the European Union : budget negotiations and the South ». European Journal of Political Research, 2011, v. 50, n. 4, June, p. 559-581. Abstract: "Which parameters affect coalition building in budgetary negotiations? In this article, three distinct levels of analysis are identified to account for coalition building patterns, associated with domestic politics, domestic socioeconomic structures and EU politics. At the level of domestic politics, ideology points to cross-governmental affinity of a partisan nature; at the level of socioeconomic structures, similarity of policy interests, generated by cross-national socioeconomic convergence with EU policy standards, informs coalition formation patterns; at the EU politics level, the intergovernmental power balance influences the political aspirations of each Member State in the integration process and coalition-building decisions. Two sets of parameters affect the evolution of EU coalition patterns, corresponding to the integration impact on the EU (new cleavages) and on the Member States (the impact of Europeanisation). This analytical framework is used to examine the southern coalition (Spain, Greece, Portugal) in the four multi-annual financial frameworks (1988, 1992, 1999 and 2005)." BREHON Nicolas-Jean. " La crise sur le budget 2011 : le choc des intransigeances ». Paris : Fondation Robert Schuman,

2010. 6 p. (Questions d'Europe ; n° 187). http://www.robert-schuman.eu/doc/questions_europe/qe-187-fr.pdf

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2 CHIARELLI Giuseppe, URICCHIO Antonio Felice (a cura di). " Elementi di finanza pubblica comunitaria ». Roma : Aracne,

2011. (Scienze giuridiche ; 333). 184 p. Abstract "Il riordino degli

assetti finanziari dell'Unione, disposta nell'ambito di un più vasto disegno ispirato dall'esigenza di rafforzare gli spazi di democraticità delle istituzioni comunitarie è il tema affrontato dai saggi contenuti nel presente volume, che approfondiscono e sviluppano le complesse tematiche della finanza comunitaria, ricondotte "a sistema" da una lettura dei fenomeni finanziari sorretta da competenze e sensibilità europeista. L'approccio proposto è quello della presentazione didattica non scevra, però, da approfondimenti e riflessioni che tengono conto delle esigenze e dei percorsi dell'integrazione europea. In questa prospettiva, i contributi proposti muovono dalla consapevolezza che l'Unione europea, in quanto organizzazione sovranazionale chiamata ad operare secondo precise responsabilità finanziarie, necessita di una piena autonomia finanziaria sia sotto il profilo dell'entrata che della spesa." ca%20comunitaria%20chiarelli.pdf CIPRIANI Gabriele. " The EU budget : responsibility without accountability? ». Brussels : Centre for European Policy Studies, 2010. 145 p. (CEPS paperback books). Contents note:

1. Responsibility and accountability 2. The EU budget: many

hands, many eyes 3. The EU budget and accountability

4. The accountability gap 5. Squaring the circle.

Abstract: "How, for what and to whom can citizens hold accountable the expenditure of some €120 billion each year by the EU budget? This book highlights three main factors that lie at the root of an accountability gap: opaque revenue arrangements making citizens unaware of their contribution, the setting of numerous and grand objectives whose vague expectations are hard to account for and, finally, the delegation of the main management to member state bodies that are not accountable at EU level. Amidst the on-going review of the EU budget, the author argues the need to combine a definition of European added-value based on limited and achievable objectives with one single accountability framework. This should follow a political mandate given to the Commission, which would then assume the role of 'programme manager' having both the authority over trustful delegated bodies and the legitimacy to implement the necessary measures to achieve the intended objectives." COMMISSION EUROPÉENNE. " Les finances publiques de l'Union européenne ». 4. éd. Luxembourg : Publications Office,

2009. 455 p.

_fin_fr.pdf COPENHAGEN ECONOMICS. " EU budget review : options for change ». Copenhagen : Copenhagen Economics, 2009. 105 p. General note: Study prepared for The Dutch Ministries of Finance, Economics Affairs and Agriculture. Contents note : 1. Main findings of the overview study 2. A primer on principles for funding policy at the EU level 3. Structural funds

4. Natural Resource Management 5. Growth oriented policies

6. Internal and external security including development

assistance 7. A small note on administrative expenditure. change_June09.pdf DÉVOLUY Michel. " Les voies de réforme du budget de l'UE ». Bulletin de l'Observatoire des politiques économiques en

Europe, 2007, n. 17, p. 6-11.

DULLIEN Sebastian, SCHWARZER Daniela. " Making

macroeconomic stabilization work : Lessons from the crisis for the EU budget debate ». Europe in Dialogue, 2011, n. 2, p. 95-118. http://www.bertelsmann- EGENHOFER Christian [et al.]. " The ever-changing Union : an introduction to the history, institutions and decision-making processes of the European Union ». Brussels : Centre for European Policy Studies, 2011. 108 p. (CEPS paperback books). EUROPEAN PARLIAMENT (Directorate General for Internal Policies). " Creating greater synergy between European and national budgets ". Brussels : European Parliament, 2010.

122 p. (Study / EP ; PE 411.277). Summary : "This study

analysed spending at both EU and national levels in the following policy areas: education and training, social policy, research and development, humanitarian aid and common and foreign security policy. It also reviewed the mechanisms and processes aiming at ensuring budget coordination between the two levels. While the policy priorities of the Member States under scrutiny are congruent with those of the EU, the overall synergy between strategic EU policy objectives and budgetary policies is weak. Recommendations are made that could enhance budgetary coordination between the two levels." o?language=en&file=31276 FIGUEIRA Filipa. " How to reform the EU budget? : a methodological toolkit ». Stockholm : Swedish Institute for European Policy Studies (SIEPS), 2009. 75 p. (Reports / Swedish Institute for European Policy Studies (SIEPS) ;

2009:5).

methodological-toolkit-20095

GRZESZCZYK Tadeusz Adam. " Ocena projektów

Europejskich 2007-2013 ». Warszawa : Wydawnictwo Placet,

2009. 344 p.

HEINEMANN Friedrich, MOHL Philipp, OSTERLOH Steffen. " Reforming the EU budget : reconciling needs with political- economic constraints ». European Integration, 2010, v. 32, n. 1, p. 59-76. KAUPPI Heikki, WIDGRÉN Mika. " The excess power puzzle of the EU budget ». 2009. 29 p. (Aboa Centre for Economics / Discussion Paper ; 45). Summary: "It is a constant topic of debate how the European Union (EU) spends the money it collects from its member states. This paper supports the idea that the EU budget battle involves one-shot games that have persistent impacts on the budget allocations. In one way or the other, the member states are able to establish rules or contracts that restrict the budget allocation in advance. In the current

European Court of Auditors | Library

3 status quo, France and Spain are the clearest winners of these restrictions, while Austria, Finland and Sweden, not to mention the new member states, suffer largest losses." LAMASSOURE Alain. " Crise budgétaire : comment préserver l'avenir européen? ». Paris : Fondation Robert Schuman, 2010.

7 p. (Questions d'Europe ; n° 181).

MOLINO Elisa, ZULEEG Fabian. " The EU budget in an era of austerity: setting the example or compensating for national spending cuts? ». 2011. 12 p. Presented at: "The post 2013 financial perspectives: rethinking EU finances in times of crisis : Turin Workshop - Villa Abbeg - 7-8 July 2011 (Notre Europe,

Paris)".

_Elisa_Molino_FINAL_VERSION.pdf PARLIAMENT. HOUSE OF LORDS. " The EC Budget 2010 : report with evidence ». London : HMSO, 2009. 44 p. (House of Lords, European Union Committee ; 2008/2009. Report 20).

6/146.pdf

PATTERSON Ben. " Understanding the EU Budget ». London :

Searching Finance, 2011. 100 p.

RUBIO Eulalia, GROUPEMENT D'ÉTUDES ET DE

RECHERCHES "NOTRE EUROPE" (Paris). " La "valeur

ajoutée" dans les débats budgétaires européens : un concept, quatre sens ». Paris : Notre Europe, 2011. 6 p. (Les Brefs ; 28). http://www.notre- SAARILAHTI Ilkka, GHIGNONE Piera. " Les innovations des procédures budgétaires communautaires : sixième partie : le budget général pour 2009 : une année de modification de l'accord interinstitutionnel du 17 mai 2006 ». Revue du Marché commun, 2009, n. 533, p. 670-691. SAARILAHTI Ilkka, KRAŠOVEC Boštjan. " Les innovations des procédures budgétaires communautaires : septième partie : le budget général pour 2010 : une année de relance économique au niveau européen ». Revue du Marché commun et de l'Union européenne, 2010, n. 540, p. 451-471. SAARILAHTI Ilkka. " 40 vuotta Euroopan unionin budjetointia : yleisen talousarvion kehitys vuosina 1968-2008 = 40 years of EU budgeting : the development of the general budget from

1968 to 2008 = 40 ans de budgets communautaires : le

développement du budget général de 1968 à 2008 ». Florence : European Press Academic Publishing, 2009. 159 p. In Finnish; with summaries in English and French. SANTOS Indhira, NEHEIDER Susanne. " A better process for a better budget ». Brussels : Bruegel, 2009. 8 p. (Bruegel Policy Brief ; 4). Summary: "European Union budget negotiations often focus on member states' financial net balances, rather than on spending with EU-level added value. But net positions are an unreliable guide to sound EU policy. Changing the budget process is a precondition for any significant reform; the stubborn

link between net balances and spending decisions will not be broken until the decision-making procedure changes. This will

improve the quality of EU budget spending." better-process-for-a-better-budget/ SAUREL Stéphane. " Le budget de l'Union européenne ». Paris : Documentation française, 2010. 211 p. (Collection Réflexe Europe). Contents note : L'établissement, l'adoption et l'exécution du budget de l'Union européenne: Les grands principes du droit budgétaire de l'Union européenne La procédure d'adoption du budget de l'Union européenne Le cadre financier de l'Union européenne pour la période 2007-

2013 L'exécution du budget Le développement des

contrôles interne et externe du budget de l'Union européenne Les dépenses de l'Union européenne: Les politiques de compétitivité La politique de cohésion La politique agricole commune Liberté, sécurité et justice Citoyenneté L'Union européenne, partenaire mondial Les dépenses administratives Les recettes de l'Union européenne: Le système des ressources propres L'évolution du système des ressources propres La question des soldes nets Les réflexions sur l'avenir du financement de l'Union européenne. SZEMLÉR Tamás [edited by]. " The new EU budget and the new Member States ». Presented at: "Preparing for the EU Council Presidencies of the Visegrad Countries". 2010. 53 p. Contents note: The EU budget - Before a new chapter of an evergreen story The EU budget after the global financial crisis EU budget review: the position of Poland's Government and of Polish experts The EU budget reform - Upcoming debate from the Czech perspective Hungary and the new EU budget From damage limitation to red lines: Slovak position to the reform of the EU budget.

CENS_MKT_EUBudget_March2010.pdf

WILDE Pieter de. " Contesting the EU budget and

euroscepticism : A spiral of dissent? ». Oslo : Advanced Research on the Europeanisation of the Nation-State (ARENA),

2010. 27 p. (Working Paper/ ARENA ; 02/10).

WILDE Pieter de. " How politicisation affects European integration : Contesting the EU budget in the media and Parliaments of the Netherlands, Denmark and Ireland ». Oslo : Advanced Research on the Europeanisation of the Nation-State (ARENA), 2010. 220 p. (Report / ARENA ; 06/10). ZULEEG Fabian. " The rationale for EU action : what are European public goods? ». 2009. 19 p. General note: Prepared for the "BEPA Workshop on the political economy of EU public finances: designing governance for change". pdf

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4

LEGAL FRAMEWORK AND STRUCTURE OF THE BUDGET

AKSOY Deniz. " Who gets what, when, and how revisited : Voting and proposal powers in the allocation of the EU budget ». European Union Politics, 2010, v. 11, n. 2, p. 171-194. ANDREASEN Martha. " Brussels laid bare ». Yelverton : St Edwards Press Ltd, 2009. 128 p. Varying title: "Brussels laid bare : how the EU treated its chief accountant when she refused to go along with its fraud and waste ». I. Recruitment II. My first month in office III. Expressing my views IV. The pressure to sign increases V. My responsibility as chief accountant is removed VI. Suspended for 18 months and my disciplinary procedure VII. Appealing to the European Court of

First Instance Epilogue.

BIONDI Yuri, SOVERCHIA Michela. " Reforming the European Union financial disclosure: a theoretical analysis of the "new" accounting rules ». 32 p. Presented at: "32nd EGPA Annual Conference, 8-10 September 2010, Toulouse, France - EGPA Permanent Study Group on EU Administration and Multi-Level Governance". Abstract: A theoretical analysis is provided of the accounting framework and rules applied to the annual accounts of the European Communities (EC) since 2004. This accounting system draws upon International Public Sector Accounting Standards (IPSAS) and is based on accrual accounting, under a dual integrated accounting process with the cash accounting that is maintained. It purports to shape the financial accounting and reporting of the supranational entity that are the EC. This entity carries out a wide range of policies and programmes through the financial resources provided by the European Union Member States, making it accountable for incurred expenditure to these constituents. By analysing the accounting conceptual framework and the sixteen specific rules, the paper assesses the capacity of its accounting system to provide a true and fair representation of the economy of the EC entity featured by that expenditure-sharing purpose, under the overall no-profit motive that is typical of every public administration. BOUDET Jean-François. " Les compétences budgétaires du Parlement européen relèvent-elles d'une démarche constitutionnelle? : éléments pour un débat européen ». Les

Petites affiches, n. 116, 11 juin 2009, p. 65-73.

BREHON Nicolas-Jean. " Le budget européen : quelle négociation pour le prochain cadre financier de l'Union européenne ? ». Paris : Fondation Robert Schuman, 2010. 30 p. (Questions d'Europe ; n° 170 et 171). durch den Vertrag von Lissabon ». Zeitschrift für Rechtsvergleichung, internationales Privatrecht und

Europarecht, 2009, vol. 50, n. 6, p. 244-249.

CHAMBON Nadège, RUBIO Eulalia. " In search of the "best value for money": analyzing current ideas and proposals to enhance the performance of CAP and cohesion spending ».

25 p. Presented at: "The post 2013 financial perspectives:

rethinking EU finances in times of crisis : Turin Workshop - Villa

Abbeg - 7-8 July 2011 (Notre Europe, Paris)".

_Eulalia_Rubio_FINAL_VERSION.pdf DELON DESMOULIN Corinne. " Droit budgétaire de l'Union européenne ». Paris : LGDJ, 2011. (Systèmes. Droit). 258 p. Contents : Introduction : La spécificité des finances de l'Union européenne 1. La construction du droit budgétaire de l'Union européenne 2. Le budget de l'Union européenne 3. Le contenu du budget de l'Union européenne 4. L'encadrement du budget de l'Union européenne 5. Les principes budgétaires de l'Union européenne 6. L'exécution du budget de l'Union européenne 7. Le contrôle budgétaire et financier de l'Union européenne Conclusion : Les futurs enjeux : quel budget pour l'Europe ? DELON DESMOULIN Corinne. " La sincérité en droit budgétaire de l'Union européenne : à la recherche de la vérité budgétaire ». Revue française de finances publiques, septembre 2010, n. 111, p. 75-83. DÜR Andreas, MATEO GONZÁLEZ Gemma. " Bargaining power and negotiation tactics : the negotiations on the EU's financial perspective, 2007-2013 ». Journal of common market studies, 2010, vol. 48, n. 3, p. 557-578. Summary : "We argue that in intergovernmental negotiations in the European Union, large Member States, countries with a good alternative to negotiated agreement and governments facing domestic constraints are more likely to resort to a hard bargaining strategy than less powerful Member States. We test this prediction with data from a survey with high-level officials from all EU Member States for the case of the negotiations concerning the EU Financial Perspective 2007-13. The evidence provides support for our argument and casts doubt on studies that suggest either that there are no differences in bargaining strategies across EU member countries or that the main differences exist between old and new EU Member

States."

EUROPEAN PARLIAMENT, DIRECTORATE GENERAL

INTERNAL POLICIES OF THE UNION. " The implications of EIB and EBRD co-financing for the EU budget ». Brussels : European Parliament, 2011. 128 p. Summary : "Recent years have seen the growth of a number of EU co-financing instruments designed to enhance the leverage of the EU budget by working more closely with the European Investment Bank and the European Bank for Reconstruction and Development. However, the growth of such instruments raises potential concerns in relation to financial control and liability, in relation to governance, transparency and visibility and in relation to the extent to which such activity helps the deliverability of EU objectives." o?language=en&file=37031 HOUSER Matthieu. " La fédéralisation du budget de l'Union européenne : une étape décisive vers l'émergence d'une politique budgétaire communautaire ». Revue du droit de l'Union européenne, 2009, n. 4, p. 681-701. HOUSER Matthieu. " Les fondements du budget de l'Union européenne. Tome 1 - Comprendre le fonctionnement des institutions et du droit ». Paris : Editions Eska, 2011. 190 p.

European Court of Auditors | Library

5 HOUSER Matthieu. " Les fondements du budget de l'Union européenne. Tome 2 - Identifier les ressources et utiliser les dépenses ». Paris : Editions Eska, 2011. 190 p. KAISER Robert, PRANGE-GSTÖHL Heiko. " Die Überprüfung des EU-Haushalts 2009 : Reformperspektiven für eine zukunftsorientierte Ausgabenstruktur ». Integration, 2010, n. 1, p. 36-49. LAFFINEUR Marc. " Rapport d'information sur le projet de budget de l'Union européenne pour l'exercice 2011 (E 5167, E 5168, E 5175 et E 5392) ». Paris : Assemblée nationale,

2010. 51 p. (Les Documents d'information. Délégation pour

l'Union européenne. 2701). MOLINIER Joël. " La décision budgétaire ». In: La prise de décision dans le système de l'Union européenne, Bruxelles :

Bruylant, 2011, p. 257-274.

NEHEIDER Susanne. " Die Kompensationsfunktion der EU- Schriften zu Staat und Wirtschaft ; Bd. 29). Contents note:

1. Problemstellung und Aufbau 2. Die Entwicklung der EU-

Aspekte und der Entscheidungsverfahren 3. Theoretische

Grundlagen von Stimmentausch und package deals

Kompensation 5. Vorschlag für eine effizientere Kompensation

6. Zusammenfassung 7. Literaturverzeichnis.

NEHEIDER Susanne, SANTOS Indhira. " Reframing the EU budget decision-making process ». Journal of Common Marketquotesdbs_dbs28.pdfusesText_34

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