Benedetto, G.: Institutions and the route to reform of the European Union’s budget revenue, 1970–2017, Empirica, Vol. 44, Issue 4, 2017.
Cieslukowski, M.: A Sustainable European Union Own Resources System, Perspectives on Federalism, Vol. 8, Issue 2, 2016.
D’Alfonso, A.: Reforming the financing of the EU budget: Outlook, Perspectives on Federalism, Vol. 8, Issue 2, 2016.
Hudetz, A. et al.: Reform needs and options in the EU system of own resources, Empirica, Vol. 44, Issue 4, 2017.
König, P. et al.: Rozpočet a politiky Evropské unie. Příležitost pro změnu [The budget and policies of the European Union. Opportunity for a change], Praha: C. H. Beck, 2009.
Kosikowski, C.: Financial Law of the European Union, Białystok: Temida 2, 2008.
Núñez Ferrer, J. et al.: Study on the Potential and Limitations of Reforming the Financing of the EU Budget, Brussels: Centre for European Policy Studies, 2016.
Schratzenstaller, M.: The EU Own Resources System – Reform Needs and Options, Intereconomics, Vol. 48, Issue 5, 2013.
Schratzenstaller, M., Krenek, A.: Tax-based Own Resources to Finance the EU Budget, Intereconomics, Vol. 54, Issue 3, 2019.
Tyniewicki, M.: General Budget and Budget Law of the European Union. Białystok: Temida 2, 2008.
Legal Acts
Consolidated version of the Treaty on the Functioning of the European Union.
Council Decision 2014/335 (EU, Euratom) of 26 May 2014 on the system of own resources of the European Union.
Council Regulation 608/2014 (EU, Euratom) of 26 May 2014 laying down implementing measures for the system of own resources of the European Union.
Council Regulation 609/2014 (EU, Euratom) of 26 May 2014 on the methods and procedure for making available the traditional, VAT and GNI-based own resources and on the measures to meet cash requirements.
Draft Council Decision 10025/20 (EU, Euratom) on the system of own resources of the European Union.
European Council conclusions EUCO 10/20 of 17, 18, 19, 20 and 21 July 2020.
European Council conclusions EUCO 37/13 of 7 and 8 February 2013.
European Parliament resolution 2019/2833 (RSP) on the 2021-2027 multiannual financial framework and own resources: time to meet citizens’ expectations.
Proposal COM (2018) 322 final for a Council Regulation laying down the multiannual financial framework for the years 2021 to 2027.
Proposal COM (2018) 325 final for a Council Decision on the system of Own Resources of the European Union.
Proposal COM (2018) 326 final for a Council Regulation on the methods and procedure for making available the Own Resources.
Proposal COM (2020) 22 final for a Regulation of the European Parliament and of the Council establishing the Just Transition Fund.
Other official documents
Communication COM (2018) 321 final. A Modern Budget for a Union that Protects, Empowers and Defends. The Multiannual Financial Framework for 2021-2027. Available at: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2018:321:FIN
Communication COM (2019) 640 final. The European Green Deal. Available at: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2019:640:FIN
Communication COM (2020) 442 final. The EU budget powering the recovery plan for Europe. Available at: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=COM:2020:442:FIN
European Commission. Reflection Paper on the Future of EU Finances. Available at: https://ec.europa.eu/commission/sites/beta-political/files/reflection-paper-eu-finances_en.pdf
Council of the European Union. MFF 2021-27: Own Resources legislative package –Progress report 9911/19. Available at: https://data.consilium.europa.eu/doc/document/ST-9911-2019-INIT/en/pdf
Final report and recommendations of the High Level Group on Own Resources. Available at: http://ec.europa.eu/budget/mff/hlgor/library/reports-communication/hlgor-report_20170104.pdf
Internet Resources
European Commission. Gross National Income-based own resource. Available at: https://ec.europa.eu/info/strategy/eu-budget/revenue/own-resources/national-contributions_en, accessed: 30th August 2020.
European Commission. Modernising the EU budget’s revenue side. Available at: https://ec.europa.eu/commission/sites/beta-political/files/budget-proposals-modernising-budget-revenue-side-may2018_en.pdf, accessed 18th September 2020.
European Council. Negotiating the EU long-term budget. Available at: https://www.consilium.europa.eu/en/policies/the-eu-budget/negotiating-the-long-term-eu-budget/, accessed 18th September 2020.
European Plastic Converters. EU Plastic Tax approved by European Council: A Danger for the EU Single Market & Recovery. Available at: https://www.plasticsconverters.eu/post/eu-plastic-tax-approved-by-european-council-a-danger-for-the-eu-single-market-recovery, accessed: 31st August 2020.
PlasticsEurope. Resource efficiency at risk: A plastic tax could jeopardize the circular economy goals. Available at: https://www.plasticseurope.org/en/newsroom/press-releases/archive-press-releases-2018/resource-efficiency-risk-plastic-tax-could-jeopardize-circular-economy-goals, accessed: 31st August 2020.