This paper provides a general overview of the EU’s own resources system, and of the debate on its possible reform within the current legal framework. Two alternative reforms are discussed, along with their possible advantages and drawbacks: 1) a simplified system based only on a resource related to gross national income; and 2) the introduction of new genuine own resources and the possible elimination of some current own resources. The second option, which has long been called for by the European Parliament, is explored in further detail, with an overview of the potential candidates for new own resources analysed by the European Commission prior to its 2011 reform proposal. The current outlook for a possible reform focuses on the ongoing work of the high-level group on own resources chaired by Professor Mario Monti, presenting the main obstacles to change and possible ways forward. This paper updates the author’s in-depth analysis How the EU budget is financed: The “own resources” system and the debate on its reform (European Parliamentary Research Service, Brussels).
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