Tryb wyrażenia zgody na ratyfikację decyzji Rady 2020/2053 z 14 grudnia 2020 r. w sprawie systemu zasobów własnych UE w świetle Konstytucji RP

The author, after analysing the contents of the Council Decision 2020/2053 in the light of national, European and international law, states that the decision does not levy any new taxes on the member states and does not grant the Union any new powers. In her opinion, the decision includes only a temporary authorisation for the European Commission to take out loans. Therefore, the author believes the decision needs to be ratified pursuant to Article 89 para. 1 of the Constitution, i.e. it requires a prior consent granted in a statute. She rejects the opinion that the decision should be ratified pursuant to Article 90 of the Constitution.