How do Member States handle contributions to the EU budget in their national budgets?

This report reviews the various ways in which the Member States of the European Union handle the collection of revenues for the EU budget, as well as the classification and treatment of EU expenditures. The study finds a substantial diversity in these practices among the Member States and calls for a full harmonisation of the accounting procedures. It concludes with some options for transforming the Gross National Income resource into a 'genuine' resource for the EU and assesses the potential of a real VAT resource.

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Year of publication:	2014
Other Persons:	Mortensen, Jorgen (contributor) ; Núñez Ferrer, Jorge (contributor) ; Infelise, Federico (contributor)
Institutions:	European Parliament / Directorate-General for Internal Policies of the Union (issuing body)
Publisher:	Luxembourg : Publications Office
Subject:	Öffentlicher Haushalt \| Public budget \| EU-Staaten \| EU countries \| EU-Haushalt \| EU budget