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OEUR 2685A - Financing the European Union (budget procedure simulation and budget discharge exercise)

Type d'enseignement : Elective

Semester : Autumn 2017-2018

Number of hours : 24

Language of tuition : English, French


Students are expected to be familiar with the institutions of the European Union and their functions. A multilingual website on the EU budget (DE, EN, FR) is at Students are encouraged to be familiar with the information on this site and its subsites. The publication European Union Public Finance (5th edition) Luxembourg Publications Office of the European Union 2014 ISBN 978-92-79-35004-7 will serve as reference.

Course Description

Through illustrated lectures (powerpoint), debates, exercises, and a simulation, the purpose of the course is : to examine the financing of the European Union, through the full budget cycle from the determination of the multiannual financial framework, the annual political priorities, drawing up the draft budget, adopting and amending it, implementing, managing, controlling and auditing it, reporting and evaluating its results, until closure and budget discharge ; to explain the legal framework and principles of the budget in its different phases under the Lisbon Treaty provisions ; to show the link between Union legislation and the budget, and to illustrate how Union programmes are financed ; where possible, to identify parallels between the Union's budget and national budgets.


  • AMBROZ, Mojca (Auditeur, Commission Européenne)
  • SPENCE-RECHARD, James (Former Head of Unit, European Commission)

Pedagogical format

The course will consist of illustrated talks, debates, written tests, a discharge exercise and a rôle-playing simulation on the EU budget procedure.

Course validation

Students' work is expected to consist of all of the following activities: attending the 12 sessions ; participating in discussions and group work ; taking an active part in the budget simulation, and discharge exercise on the Union's budget ; completing occasional tests of course comprehension ; including one at the end of the course. The work will be evaluated on the basis of all these activities.


The course requires initial weekly reading of relevant parts of the course book /website and accompanying texts. During the exercise and the simulation, the participants will be expected to prepare questions, positions (draft texts for resolutions/budget amendments/negotiating positions between institutions /political group /member state arguments/press communiqués etc.) often in groups, and negotiate positions both within and between sessions. Students will need to keep the organisers aware of all such activities.