EVROPSKI REVIZORSKI SUD I EVROPSKA CENTRALNA BANKA U SVETLU ZAKLJUČENOG MEMORANDUMA O RAZUMEVANJU IZMEĐU OVE DVE INSTITUCIJE

Usklađivanje pravnog sistema Srbije sa standardima Evropske unije (2024) (str. 803-814)

AUTOR(I) / AUTHOR(S): Jasmina Labudović Stanković

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DOI: 10.46793/UPSSXII.803LS

SAŽETAK / ABSTRACT:

U radu je predstavljen odnos između dve važne institucije EU – Evropskog revizorskog suda i Evropske centralne banke. Do izvesne tenzije između njih došlo je povodom zahteva Evropskog revizorskog suda da mu Evropska centralna banka dostavi relevantna dokumenta i informacije kako bi mogao da sprovede detaljnu reviziju i to u vezi sa nadzornim zadacima koje obavlja ECB nad bankama u EU (na osnovu Uredbe o jedinstvenom mehanizmu nadzora – Uredba 1024/2013). Iako Evropska centralna banka ima sopstveni budžet, Evropski revizorski sud svoje pravo da obavi reviziju nad operativnom efikasnošću upravljanja ECB zasniva na čl. 20 (7) Uredbe 1024/2013 i čl. 27 (2) Protokola o Statutu Evropskog sistema centralnih banaka i Evropske centralne banke. Rešenje nastale tenzije je pronađeno u zaključivanju Memoranduma o razumevanju između ove dve institucije.

KLJUČNE REČI / KEYWORDS:

Evropski revizorski sud, revizija, Evropska centralna banka, memorandum o razumevanju, nadzor

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