France and Poland’s Compliance with European Commitments Regarding Fiscal Rules

IF 1.3 Q1 LAW European Company and Financial Law Review Pub Date : 2023-06-30 DOI:10.4467/22996834flr.23.004.18146

Przemysław Panfil, Urszula K. Zawadzka-Pąk

引用次数: 0

Abstract

This contribution deals with fiscal sustainability understood as “avoiding an excessive increase in government liabilities – a burden on future generations – while ensuring that the government can deliver the necessary public services, including the necessary safety net in times of hardship, and to adjust policy in response to new challenges”. The article aims the analysis of the legal framework for fiscal rules at the level of the EU and the national level in France and Poland. The research problem is to answer the question of how and whether the French and Polish regulations meet the international regulations in the field of fiscal sustainability. According to the research hypothesis, both countries only partially meet the EU requirements. The article is based on the detailed desk research method requiring analysis of the literature, statistical data, and EU and national legal regulations. The general conclusion is that both countries do not fully comply with EU commitments regarding fiscal rules.

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法国和波兰对欧盟财政规则承诺的遵守情况

这一贡献涉及财政可持续性，即“避免政府负债过度增加——这是后代的负担——同时确保政府能够提供必要的公共服务，包括在困难时期建立必要的安全网，并调整政策以应对新的挑战”。本文旨在分析欧盟层面和法国、波兰国家层面的财政规则法律框架。研究问题是回答法国和波兰的法规如何以及是否符合财政可持续性领域的国际法规的问题。根据研究假设，两国仅部分满足欧盟的要求。本文是基于详细的书桌研究方法，需要分析文献，统计数据，以及欧盟和国家的法律法规。总的结论是，这两个国家都没有完全遵守欧盟在财政规则方面的承诺。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

European Company and Financial Law Review LAW-

CiteScore

1.00

自引率

16.70%

发文量

期刊介绍： In legislation and in case law, European law has become a steadily more dominant factor in determining national European company laws. The “European Company”, the forthcoming “European Private Company” as well as the Regulation on the Application of International Financial Reporting Standards (“IFRS Regulation”) have accelerated this development even more. The discussion, however, is still mired in individual nations. This is true for the academic field and – even still – for many practitioners. The journal intends to overcome this handicap by sparking a debate across Europe on drafting and application of European company law. It integrates the European company law component previously published as part of the Zeitschrift für Unternehmens- und Gesellschaftsrecht (ZGR), on of the leading German law reviews specialized in the field of company and capital market law. It aims at universities, law makers on both the European and national levels, courts, lawyers, banks and other financial service institutions, in house counsels, accountants and notaries who draft or work with European company law. The journal focuses on all areas of European company law and the financing of companies and business entities. This includes the law of capital markets as well as the law of accounting and auditing and company law related issues of insolvency law. Finally it serves as a platform for the discussion of theoretical questions such as the economic analysis of company law. It consists of articles and case notes on both decisions of the European courts as well as of national courts insofar as they have implications on European company law.