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- Segunda Parte. El Sistema Institucional y de Personal de la Unión Europea
La financiación de la Unión Europea
Author | Sánchez Marín, Ángel-Luis |
Profession | Doctor en Derecho. Profesor Asociado de Derecho Internacional Público |
Pages | 55-57 |
Page 55
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El Título II de la parte quinta del TCE, artículos 268 a 280, está dedicado a las disposiciones financieras.
Todos los ingresos y gastos de la Comunidad deberán estar consignados en el presupuesto. Los gastos administrativos y operativos relativos a la PESC y a la cooperación en los ámbitos de la justicia y de los asuntos de policía correrán a cargo del presupuesto. El presupuesto deberá estar equilibrado en cuanto a ingresos y gastos.
El presupuesto será financiado íntegramente con cargo al sistema de recursos propios de la Comunidad, el cual, viene especificado en la Decisión, del Consejo, de 29 de septiembre de 2000, artículo 2: - exacciones, primas, montantes suplementarios o compensatorios, importes o factores adicionales y otros derechos que hayan fijado o puedan fijar las instituciones de las Comunidades en los intercambios con países no miembros en el marco de la política agrícola común, así como las cotizaciones y otros derechos previstos en el marco de la organización común de mercados en el sector del azúcar; - los derechos del arancel aduanero común y otros derechos que hayan fijado o puedan fijar las instituciones de las Comunidades en los intercambios con países no miembros, así como los derechos de aduana sobre los productos regulados por el Tratado constitutivo de la CECA; - la aplicación de un tipo uniforme válido para todos los Estados miembros a las bases imponibles del IVA armonizadas, determinadas con arreglo a las normas de la Comunidad; - la aplicación de un tipo a la suma de los PNB de todos los Estados miembros. Constituirán, además, recursos propios, los ingresos procedentes de cualquier otro gravamen que se establezca en el marco de una política común.
La Comisión no hará ninguna propuesta de acto comunitario que pueda incidir de manera considerable en el presupuesto, sin garantizar que la propuesta o medida pueda ser financiada dentro del límite de los recursos propios de las Comunidades.
Los gastos consignados en el presupuesto serán autorizados para el período de un ejercicio presupuestario. Los créditos que no correspondan a gastos de personal y que queden sin utilizar al final del ejercicio presupuestario sólo podrán ser prorrogados hasta el ejercicio siguiente. Los créditos se especificarán por capítulos, que agruparán los gastos según su naturaleza o destino y se subdividirán en la medida en que fuere necesario. Los gastos del Parlamento Europeo, del Consejo, de la Comisión y del Tribunal de...
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