Procedura przyjmowania budżetu Unii Europejskiej w prawie i w praktyce

The aim of the article is to describe the institutional and legal aspects of the budgetary procedure: the stages in the decision-making process, the respective powers of the budgetary authority (European Parliament and Council), the issue of the amendments of the budget and the consequences of its rejection. It also looks at how the procedure has evolved in the light of interinstitutional agreements. The article sheds light on the provisions of the treaty establishing constitution for Europe and evaluates the status quo and the proposed modifications.