歐盟既非「國家」也非「國際組織」的特殊屬性，使得歐盟的「自有財源制度」和「多年期財務規劃」明顯有別於「國家」與「國際組織」的財稅制度，值得介紹說明。隨著歐盟擴大增加了十個會員國，多年期財務架構預算談判不可避免的變得更複雜，維持歐盟行動能力，不但需要新的財務安排，更要找到使歐盟經濟治理與財務資源和方法，更能正確達成條約目標的根本法則。
而「歐洲聯盟」作為一個具有自有財源、單一貨幣與中央銀行的實體，歐洲聯盟在預算上如何安排其預算收支結構，實現條約設定的目標，應付東歐十國加入歐盟後的種種問題。二○○五年十二
月由英國擔任高峰會輪值主席國時，通過了七年期的「多年期財務架構」（Multi-annual Financial Framework, 2007-2013），其意義為何？也值得探討。

European Union as a entity with own resources, single currency and
Central Bank, How the European Union arrange the revenue and expenditure structure of annual budget for accomplish the goals set by the establishing the European Union founding Treaties.and handle with all
kinds of problems after ten eastern countries enter into the European Union.With the enlargement of the European Union by ten new member states, budget negotiations over the next Multiannual Financial Framework are inevitably going become more complicated and complex.Sustaining the European Union’s capacity to act therefore requires not only new financial engineering, but also a fundamental rethink of the European Union’s economic governance and of the financial means and resources necessary for achieving its objectives.The European Union budget rules are stipulates in articles 268 to 280 of the Treaty of Amsterdam. The budget is proposed by the Commission,and approved unanimously by the Council after consulting the European Parliament. The annual European Union budgets are constrained by the Multiannual Financial Framework, an inter-institutional agreement between European Parliament, the Council and the Commission, whereby the main budgetary priorities are agreed in advance over a period of seven years and enshrined in a framework called the Financial Perspective.The Financial Perspectives indicate a maximum expenditure under each of the established headings in terms of million of euros and as percentages of Community GNP. Between the authorised own resources ceiling and actual payment appropriations there is a margin for
unforeseen expenditure that provides room for adjustment in the resources available for the Community.The United Kingdom rotate as Chairman of the Presidency of Council of European Union, the period of seven years Multi-annual Financial Framework (MFF) 2007-2013 was passed at 12.2005,what are
implied meaningfulness of the 2007-2013 Multi-annual Financial Framework, it to be worth to confer.