Warianty tytułu
Organisation and Tasks of the European Court of Auditors
Języki publikacji
Abstrakty
Przedstawiono sposób powoływania członków Europejskiego Trybunału Obrachunkowego. Omówiono strukturę wewnętrzną, proces podejmowania decyzji i kompetencje ETO.
The European Court of Auditors, independent from other EU institutions, plays crucial role in financial control of the EU's activities. Its goal is to make EU spending more efficient. That is way it is sometimes called "the advocate of taxpayers", or "the financial conscience of Europe". Despite its name the Tribunal does not have any direct judicial prerogatives, for example it cannot impose penalties. Its political importance results from the fact that on the basis of the Court's reports, the European Parliament gives the commission final discharge for the execution of each annual budget. The article explains the internal structure of the Tribunal, its competences, the way its members of are nominated, the characteristics of decision-making process, the position of Tribunal in the context of the Constitutional Treaty, and the importance of the Tribunal from Polish perspective. (original abstract)
Twórcy
autor
Bibliografia
- L. Marcinkowski, Ochrona interesów finansowych Wspólnot Europejskich, "Kontrola Państwowa" 2004, nr 1.
- J. Mazur, Członkowie Europejskiego Trybunału Obrachunkowego, "Kontrola Państwowa" 2003, nr 4.
- J. Schwarze (red.), EU-Komentar, Nomos-Verlagsgesellschaft, Baden-Baden 2000, s. 2063.
- www2.ukie.gov.pl
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000082262884