@article{2026:behre:who_pays_t,
title = {Who Pays the Piper calls the Tune? The implementation of the Union budget in the Institutional Framework of the European Union},
year = {2026},
note = {The EU budget is an important tool for the attainment of the Union’s
political and constitutional priorities. Despite its political
significance, EU primary law sets only high-level principles as to the
responsibilities for executing and implementing the Union budget.
Against this background, this article provides a thorough analysis of
the legal-constitutional principles guiding the budget implementation
as set by the EU Treaties. Specifically, the article considers the
European Commission’s responsibility under the current legal
framework for implementing the Union budget. It, furthermore,
distinguishes this responsibility from the respective role of the
European Parliament and the Council as budgetary and legislative
authority, and it legally qualifies typical practical cases of budget
implementation. While the legislator enjoys certain leeway when
defining what constitutes budget implementation in the context of a
concrete legislative (basic) act, the article shows that there is a
hard core of budget implementation which should remain reserved to the
Commission. By combining the analysis of the legal framework with its
practical implementation, this article contributes to establishing a
clearer understanding of the role of the respective institutions in
the implementation of the Union budget as well as of the primary law
requirements for budget implementation.},
journal = {ZEuS Zeitschrift für Europarechtliche Studien},
pages = {228--273},
author = {Behre, Frederik and Martenczuk, Bernd},
volume = {29},
number = {2}
}