Selected Aspects of the Europeanization of Public Finance Law
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Publication date: 30.06.2023
Financial Law Review, 2022, Issue 28 (4)/2022, pp. 43 - 60
https://doi.org/10.4467/22996834FLR.22.024.18142Authors
Selected Aspects of the Europeanization of Public Finance Law
This article deals with selected aspects of the Europeanization of public finance law. For this reason, the article focuses on some important sources of European public finance law and their impact on the budgetary discipline of member states. In this context, the attention is paid to the Treaty on Stability, Coordination and Governance in the Economic and Monetary Union (TSCG), which is not a normative act, but it is an international treaty outside the EU law whose provisions are binding on the member states that have signed this treaty. The article also presents a seeking for budgetary coherence within the European Union member states and then it presents an evolution of budgetary discipline of member states. The main aim of the article is to confirm or disprove the hypothesis that the compliance with the binding mechanisms of the budgetary discipline of the member states introduced after 2010 is always well enforceable. The scientific methods used in the article are analysis and synthesis, description and comparative methods.
Council Directive 2011/85 EU of 8th November 2011 on the requirements applicable to the budgetary frameworks of the member states
Council Regulation No. 1177/2011 of 8th November 2011 on amending Council Regulation No. 1467/97 of 7th July
Organic Act No. 2012-1403 of 17 December 2012 concerning the planning and management of public finances
Regulation (EU) No 1173/2011 of the European Parliament and of the Council of 16 November 2011 on the effective enforcement of budgetary surveillance in the euro area
Regulation (EU) No 1174/2011 of the European Parliament and of the Council of 16 November 2011 on enforcement measures to correct excessive macroeconomic imbalances in the euro area
Regulation (EU) No 1175/2011 of the European Parliament and of the Council of 16 November 2011 amending Council Regulation (EC) No 1466/97 on the strengthening of the surveillance of budgetary positions and the surveillance and coordination of economic policies
Regulation (EU) No 1176/2011 of the European Parliament and of the Council of 16 November 2011 on the prevention and correction of macroeconomic imbalances
Regulation (EU) No 1177/2011 of the European Parliament and of the Council of 8 November 2011 on speeding up and clarifying the implementation of the excessive deficit procedure
Regulation (EU) No 472/2013 of the European Parliament and of the Council of 21 May 2013 on surveillance of member states in the euro area experiencing or threatened with serious difficulties with respect to their financial stability
Regulation (EU) No 473/2013 of the European Parliament and of the Council of 21 May 2013 on common provisions for monitoring and assessing draft budgetary plans and ensuring the correction of excessive deficit of the member states in the euro area
The Maastricht Treaty (signed on 7 February 1992)
The Stability and Growth Pact (signed on 7 July 1997)
Treaty on Stability, Coordination and Governance in the Economic and Monetary Union (signed on 2 March 2012)
ECJ rulling of 13th July 2004, C-27/04.
Vie et mort du pacte budgétaire [Life and death of the fiscal pact]. Available at: https://www.latribune.fr/actualites/economie/union-europeenne/20141014tribeb69f076e/vie-et-mort-du-pacte-budgetaire.html, accessed: 22nd July 2022.
Information: Financial Law Review, 2022, Issue 28 (4)/2022, pp. 43 - 60
Article type: Original article
Technical University of Ostrava
Published at: 30.06.2023
Article status: Open
Licence: CC BY-NC-ND
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