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Social mainstreaming in the EU budget: assessment of the MFF package
This briefing examines whether the Commission’s 16 July 2025 MFF package can credibly support social mainstreaming in the EU budget and a results-oriented approach aligned with the European Pillar of Social Rights (EPSR). It benchmarks the proposal against recent BUDG and CONT studies and briefings and flags gaps relevant for parliamentary oversight and legislative scrutiny. It argues that the proposed tracking logic conflates tagged spending and narrow delivery metrics with “results on the ground ...
Performance framework for the 2028 - 2034 MFF
The Commission’s proposed Performance Regulation for the 2028–2034 MFF would replace the current fragmented system (thousands of programme indicators and multiple portals) with a single horizontal framework for expenditure tracking and performance reporting. The briefing argues this is politically consequential because standardisation defines what “counts” as EU budget performance. It may improve comparability and oversight, but risks forcing comparability across very different areas, favouring outputs ...
Mapping of existing, proposed and potential own resources as well as other revenue sources
In order to provide an overview of the debate on own resources in the context of the forthcoming negotiations on the Multiannual Financial Framework (MFF) 2028-2034, this mapping exercise aims to capture the EU’s overall revenue landscape. It covers existing EU own resources, proposed new own resources put forward by the European Commission as part of the MFF 2028–2034 package, own resources provided for in the 2020 Interinstitutional Agreement, as well as alternative new resources outlined in European ...
Procedura budżetowa
Niniejsza nota tematyczna wyjaśnia, czym jest budżet UE i jakie są jego cele, podstawę prawną unijnej procedury budżetowej, jej główne etapy i ewolucję od lat 70. XX wieku, rolę Parlamentu w kształtowaniu budżetu oraz ustrukturyzowane ramy i koordynację zarządzania budżetem UE.
The briefing analyses the Commission’s proposed National and Regional Partnership Plans (NRPPs) as a “hybrid” between Cohesion Policy shared management and the RRF’s performance-based disbursement (milestones and targets). It finds the model a workable template in principle, but one that requires redesign to ensure fair and comparable assessments and scrutiny, meaningful stakeholder participation, and monitoring that supports learning without excessive administrative burden. While verifiability is ...
Transparency and oversight in the Commission’s MFF proposals on a performance-based EU budget: lessons learned from the RRF
The briefing argues that the RRF’s broad legal framework, confidentiality, and “financing not linked to costs” gave the Commission and Member States wide discretion, allowing large sums to fund national projects with limited EU-level relevance and weak scrutiny. It stresses that reforms are especially hard to measure, so disbursements often hinge on procedural milestones rather than substantive performance. On this basis, it criticises the Commission’s MFF package for importing the model without ...
Monthly Highlights: Research digest for committees - January 2026
Background information on the post-2027 MFF - January 2026
This digest provides a collection of documents prepared by the academia, think tanks, other EU institutions and bodies, as well as stakeholders that can be useful for Members of the European Parliament’s Committee on Budgets to stay informed about the debate concerning the next Multiannual Financial Framework, starting in 2028. The document is produced monthly by the Budgetary Support Unit of DG BUDG and the European .
Kontrola budżetowa
W nocie tematycznej wyjaśniamy, czym jest kontrola budżetowa i dlaczego ma ona znaczenie w UE. Opisuje ramy prawne regulujące kontrolę budżetową UE i określa sposób sprawowania kontroli budżetowej na szczeblu krajowym, instytucjonalnym i politycznym w UE. Wyjaśnia procedurę udzielania absolutorium i rolę Parlamentu Europejskiego oraz podaje nowe przykłady zastosowania kontroli budżetowej i opisuje wyzwania.
Zwalczanie nadużyć i ochrona interesów finansowych Unii Europejskiej
Działania Unii Europejskiej (UE) w dziedzinie kontroli budżetowej opierają się na dwóch zasadach: z jednej strony, zapewnieniu właściwego wydatkowania środków z budżetu UE, a z drugiej strony, ochronie interesów finansowych Unii i zwalczaniu nadużyć finansowych. Europejski Urząd ds. Zwalczania Nadużyć Finansowych (OLAF) jest uprawniony do prowadzenia dochodzeń w sprawie nadużyć finansowych na szkodę budżetu UE, korupcji i poważnych uchybień oraz opracowuje politykę zwalczania nadużyć finansowych. ...