Komar, Andrzej2018-01-012018-01-011980Ruch Prawniczy, Ekonomiczny i Socjologiczny 42, 1980, z. 4, s. 73-820035-9629http://hdl.handle.net/10593/21186The article discusses the role of the European Communities' organs in forming of the budget. This role has been presented on the example of the share that each individual organ has in the presentaition, authorization and implementation of the budget. Particularly, a lot of importance has been attached to the role of the Parliament and the Council in forming of the budget. These two are the most important Communities'organs. However, their role in forming of the budget is different; and the Council has stronger influence upon the whole process. It decides on the prevailing part of budgetary expenditures. Yet, the European Parliament is gradually achieving a wider scope of. budgetary competence. Direct election to the Parliament in 1979, was a very important incentive which hastened this process. Moreover, it was then, that the Parliament gained political identity. The process of widening the budgetary competence of the Parliament will gradually develop. Therefore, the position of the Commission will greatly change and will be more determined and controlled by parliamentary decisions. The question of the role of Communities'organs in forming of the budget has both financial and political importance. All these problems are widely discussed in the article.polinfo:eu-repo/semantics/openAccessArtykuł