01 Oct 2014

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

Jørgen Mortensen / Jorge Núñez Ferrer / Federico Infelise

Download Publication


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.

Jørgen Mortensen is Senior Research Fellow, Jorge Núñez Ferrer is Associate Research Fellow and Federico Infelise is Research Assistant at CEPS. The report was commissioned by the European Parliament’s Committee on Budgets. It is also available for free downloading from the Parliament’s website (www.europarl.europa.eu/RegData/etudes/STUD/2014/490686/IPOL_STU(2014)490686_EN.pdf).

Related Publications

Browse through the list of related publications.

Multi-Layered Actions?

Sustaining Partnerships in the EU Integrated Approach to Conflicts and Crises

The Recovery and Resilience Facility

A springboard for a renaissance of public investments in Europe?

Limitations on Human Mobility in Response to COVID-19

A preliminary mapping and assessment of national and EU policy measures, their sanctioning frameworks, implementation tools and enforcement practices

Central bank digital currencies

Can central banks succeed in the marketplace for digital monies?

EU defence projects

Balancing Member States, money and management

Between politics and inconvenient evidence

Assessing the Renewed EU Action Plan against migrant smuggling