L’evoluzione della procedura di bilancio dell’Unione Europea

This paper analyses the European Union budget procedure highlighting its critical and progressive historical democratization due to the recognized and enhanced decision-making power of the European Parliament. However, this progressive democratization was exclusively pursued on the expenditures side; not on the revenues one. The system of own resources has shown progressively where the financing of the EU budget comes from. The contribution of each Member State to the EU budget is absolutely predominant over other revenues, especially taxes. Outstanding problems linked to the own resources and the budget implementation are also identified, as well as the need to reform the own resources system with more direct tax revenues and a specific decision-making power of the European Parliament in this field.