The Income of Fully Self-Financed Agencies and the EU Budget
This study analyses the determination of fees, the treatment of budgetary surpluses and the discharge procedure of the two fully self-financed EU agencies, namely the Community Plant Variety Office (CPVO) and the Office for Harmonization in the Internal Market (Trade Marks and Designs) (OHIM). In this regard, it describes the current legal situation and discusses issues such as governance structures and rules on fee determination and the treatment of surpluses. The study presents and examines current proposals for review of the existing rules and procedures for fee determination, treatment of surpluses and budgetary discharge of fully self-financed EU agencies.
Study
External author
Lionel Kapff, Mathieu Saunier and Thierry Van Schoubroeck (Deloitte Consulting CVBA, Diegem, Belgium)
About this document
Publication type
Keyword
- administrative expenditure
- budget
- budgetary discharge
- Community Plant Variety Office
- EU institutions and European civil service
- EUROPEAN UNION
- European Union Intellectual Property Office
- executive power and public service
- FINANCE
- financial regulation
- financing and investment
- governance
- operation of the Institutions
- POLITICS
- public finance and budget policy
- quasi-fiscal charge
- self-financing
- taxation