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Cipriani's


Present position: European Court of Auditors - Principal Adviser.

Profile: Degree in Political Sciences at Bologna University, and Master on European Law at the College of Europe in Bruges. In 1978 he joined the European Court of Auditors holding since several positions: Auditor for Regional Funds and EU Revenue, Head of External Relations service, Head of Personnel and Administration, Head of "GNI and VAT revenue", Director of the Audit Chamber "Revenue, Banking activities, Administrative expenditure, Community Institutions and Bodies, Internal Policies". He is the author of studies on various topics concerning the European Public Finances (Audit of National Accounts, Impact and quality of EU expenditure, Implementation of the EU Budget, EU Budget reform). Lecturer on European Public Finances at the Universities of Rome-La Sapienza, Rome-Tor Vergata and Rome-Tre. Member of the Italian Society of Public Economy.

Gentili visitatori,

Troverete sotto alcuni documenti riguardanti le finanze pubbliche dell'UE. La prima parte si riferisce a testi legali chiave dell'UE. La seconda parte contiene documenti sulla Commissione Europea. I miei documenti sono nella terza parte.

Per qualsiasi informazione contattatemi all'indirizzo:

gabriele.cipriani@eca.europa.eu
o all'indirizzo gabriele@ciprianis.it





Key EU legal texts



Treaty on European Union and Treaty on the Functioning of the European Union Scarica

Financial Regulation Scarica

Multiannual financial framework 2014-2020 Scarica

Own Resources Decision Scarica
Calculation, financing and payment of the rebate to the United Kingdom Scarica

Principal administrative conditions in the area of the EU own resources Scarica


European Commission documents


EU Public Finance
A thorough manual about the history and the features of the EU public finances Scarica

The 2014-2020 Multi-annual financial framework and EU 2014 Budget
Introduction to the spending headings Scarica

The EU Budget at a glance
The main characteristics of the EU Budget Scarica

Financial Report 2013
Revenue and Expenditure in 2013, with a calculation of member states' "budgetary balances" Scarica



My own papers

Financing the EU budget, moving forward or backwards?

The peculiarities of EU revenue and its possible evolution Download







EU support to eHealth and cost-benefits, in “eHealth, Care and Quality of Life”, edited by A. Gaddi, F. Capello, M. Manca, Springer-Verlag, Milano, January 2014.

When compared to other countries, the use of ICT in health is relatively developed in Europe although there are significant differences across EU member states. A lot remains to be done before eHealth will have become commonplace for health professionals, patients and citizens. The gap between potential for eHealth development and actual achievements can be significant. A key difficulty is creating systems to be used with satisfaction by both consumers and clinicians. eHealth raises complex management problems and competing options requiring careful consideration of the expected benefits to outweigh the costs. To have a measurable impact, EU actions need a rationale with an identifiable place into national eHealth plans, adapted to different degrees of member states’ ICT development. EU actions should be concentrated on selected activities, according to a rigorous set of priorities commensurate with the available means. Adequate accountability processes should provide a credible review of both expectations and results in view of making future approaches more relevant and effective.

The EU Budget: A “Trojan Horse” for Better National Spending?; in “The Aftermath of the Global Crisis in the European Union” (Edited by Beáta Farkas), Cambridge Scholars Publishing, 2013.

The common European Union budget is a special field of fiscal policy. My contribution provides insights on a particular aspect of national and union level budgeting. The economic and financial crisis creates the need for a more targeted and results-driven public expenditure policy a priority, demonstrating and acknowledging that EU actions add value to national policies and address individuals’ concerns more effectively than “national” or “local” ones may provide an example of “best practices” for national spending. The opportunity is to identify and promote best practices in planning, management and reporting to achieve public objectives.



 The EU Budget: Responsibility without accountability ?
 The peculiarities of holding to account for the EU Budget Scarica








Did "Networks of excellence" and "Integrated projects" achieve their objectives?
Presentation of an audit on Research spending at the 14th Tokyo International meeting on Audit Scarica


Riflessioni sulla "qualità" della spesa del bilancio dell'Unione Europea
Considerations on the quality of EU spending presented at a conference of the University "La Sapienza" - Rome Scarica


Accountability: the aching tooth ?
Presentation to the European Parliament Budgetary Control Committee Scarica


 Rethinking the EU Budget: Three unavoidable reforms
 The EU Budget and the difficulties concerning its financing, the objectives setting and the accountability arrangements Scarica









The Responsibility for implementing the Community Budget
Considerations on Commission's responsibilities and its limitations Scarica


The audit of Structural Funds
Summary of a presentation to a Eurosai Seminar in Prague Scarica


The EU Budget: an alternative to budgetary balances to assess benefits for the Member States
An estimation of member states' benefits from EU spending using input-output tables Scarica


Le statistiche di contabilità nazionale: un controllo dei dati è possibile ?
Data corroboration through comparison of different statistical sources Scarica


La finanza dell'Unione Europea tra allargamento e ambizioni federali
A study on EU finances and its perspectives Scarica


Simplification and Structural Funds
Presentation to the European Parliament Hearing "Towards the simplification of Structural Funds" Scarica


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