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Court of Auditors : ウィキペディア英語版
European Court of Auditors

The Court of Auditors (European Court of Auditors, ECA) is the fifth institution of the European Union (EU). It was established in 1975 in Luxembourg to audit the accounts of EU institutions. The Court is composed of one member from each EU member state, one of whom is chosen to be its president. The current president is Vítor Manuel da Silva Caldeira since 2008.〔(【引用サイトリンク】publisher=Europa (web portal) )〕
==History==

(詳細は1975 Budgetary Treaty and was formally established on 18 October 1977, holding its first session a week later. At that time the Court was not a formal institution, it was an external body designed to audit the finances of the European Communities. It replaced two separate audit bodies, one which dealt with the finances of the European Economic Community and Euratom and one which dealt with the European Coal and Steel Community.〔(【引用サイトリンク】publisher=CVCE )〕
The Court did not have a defined legal status until the Treaty of Maastricht when it was made the fifth institution, the first new institution since the founding of the Community. By becoming an institution it gained some new powers, such as the ability to bring actions before the European Court of Justice (ECJ). However its audit power related only to the European Community pillar of the EU, but under the Treaty of Amsterdam it gained the full power to audit finances of the whole of the EU.〔

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「European Court of Auditors」の詳細全文を読む



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