Multi-annual Financial Planning at the European Union Level
Abstract
The main goal of the article is to present the concept of financial and evolution planning departing from the principle of annual budget planning in force during the period of the European Communities in favour of the concept of long-term financial planning of the European Union up to its final elevation to the law of the treaty. The considerations in the study focus on demonstrating that the contemporary image of long-term planning in the European Union is the result of a huge effort (especially political) and the creation of appropriate conditions to see the benefits of multi-annual planning. At the same time, the author emphasises that the interest in legislation and the doctrine concerning the primary and secondary European Union law results from the fact that European law is affected by the legal solutions currently in use in Poland, strengthening financial discipline, forecasting and long-term planning. In the author's opinion, the necessity to adjust the Polish budgeting system to the multi-annual financial planning has resulted from the need to integrate with the other EU countries and the established common structural policy in order to achieve the goals and directions of development set out by it. The article has been divided into four parts: introduction, financial planning during the European Communities' operations, imposition of the multi-annual financial planning on the EU Member States, and conclusions . The basic research method used in the article has been the dogmatic and legal method thanks to which legal texts were analysed based on the principles of legal interpretation. According to this assumption, the analyses and assessments have been formulated using the views of the doctrine and the science of financial law.
Keywords:
multi-annual financial planning, budgetary framework, European UnionReferences
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