An EU budget of states and citizens

In a European Union of states and citizens, the budget of the Union continues to function principally as a budget between states. Despite various attempts over the decades to introduce reforms aimed at strengthening the connection with citizens, the budgetary system has shown itself to be resistant to change. However, the landmark agreements of 2020 on the new multiannual financial framework (MFF) 2021–2027, own resources and recovery plan (Next Generation EU [NGEU]) packages potentially open up new possibilities to move beyond the logic of juste retour and promote a more positive vision of European budgetary integration, founded on solidarity between states and citizens and coordinated action at all levels of governance. Building on the developments of 2020, this contribution assesses how the Conference on the Future of Europe might explore options to further strengthen the profile of the Union budget as a ‘budget of citizens’, as well as a ‘budget of states’.