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Current developments in the area of cross-country joint audits could reduce administrative burdens and enhance legal certainty. But, what are joint audits? This contribution shortly elaborates on the concept and the current developments of joint audits that could facilitate a cross-country concept...

The EU´s budget is complicated. It is complex. And it is critically scrutinised by Member States. It has been the source of political debate and disagreement in the past decades and it still is today. Most recently, the issue was high on the agenda. In late 2014, the European Commission claimed supp...