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Europejski Trybunał Obrachunkowy – zewnętrzny kontroler Unii Europejskiej

100%
Mitrowski S.
Studia Europejskie-Studies in European Affairs
|
2012
|
issue 2
73-88
EN
The aim of this article is to present the position and role of the European Court of Auditors within the institutional framework of the European Union. The Court, created in 1975 by the Treaty of Brussels, plays an important role as an external auditor of the EU. According to articles 285 to 287 of the Treaty on the Functioning of the European Union, the Court is in charge of auditing the accounts of all the revenue and expenditure of the European Union and bodies established by the Union. For this purpose, the Court examines whether all EU revenue and expenditure have been received or incurred in a lawful and regular manner and whether the financial management has been sound in accordance with the principles of economy, efficiency and effectiveness. The Court, as obliged by the treaties, delivers an Annual Report to the European Parliament (the so-called ‘discharge’ authority) which contains its observations on the execution of the EU budget for each financial year together with a Statement of Assurance on the reliability of the EU accounts for that year and the legality and regularity of the underlaying transactions. Also, from time to time, the Court submits observations on specific topics, particularly in form of Special Reports, provides opinions for legislation of a financial nature and assists the European Parliament in exercising its powers of control. The article ends with a short description of the debates about the effectiveness and results of Court’s works and new challenges to the Court in the context of the current financial crisis and economic breakdown.
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Postanowienia Traktatu Lizbońskiego a zagadnienie „deficytu demokracji” w Unii Europejskiej

70%
Kubin T.
Studia Europejskie-Studies in European Affairs
|
2010
|
issue 3
9-30
EN
The problem of so-called democracy deficit in the European Union (EU) is one of the most important challenges the EU faces at the begining of the 21st century. Strengthening democratic legitimacy of the EU and making the EU’s institutions closer to its citizens were one of the most prominent puropses in the Treaty establishing the Constitution for Europe and in the Treaty of Lisbon. The article deals with certain new provisions of the Treaty of Lisbon which are, in the author’s opinion, closely connected with the problem of democracy deficit in the EU. The author points out such amendments of the Treaty of Lisbon as, among others, implementing the post of the president of the European Council and the high representative of the EU for foreign affairs and security policy, the new definition of the qualified majority voting in the Council, strengthening political power of the European Parliament, new provisions on democratic rules in the EU, bigger role of the national parliaments in the process of the European integration and analyzes the influence of these amendments on the problem of democracy deficit in the EU. The author tries to answer if these new regulations reduce or not the democracy deficit in the EU.
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