the scale of the crisis caused by the COVID pandemic is having a profound impact on society, the economy and the environment. Is the severity of its socio-economic impact extraordinarily uncertain. Similarly, the reaction of the government to curb it is unprecedented. Since many countries are exsangues, it was essential to find a solution at European level. The success of an agreement in the European Council appeared to be compromised by the opposition between fruit and beneficiary states. Secondly, the withdrawal of the United Kingdom, which deprives the EU budget of EUR 70 billion, only aggravated tensions. After five days of sustained negotiations, the longest in the history of the European Council after those of the Treaty of Nice, the Heads of State and Government managed to reach a historic agreement that would double the EU budget. Is this agreement meeting the expectations of the EU executive, the European Parliament and civil society, having sparked a lot of ink? Does the revenue mechanism provided for in the recovery plan comply with the principles of budgetary law? This brief analysis of the agreement of the European Council and the mechanisms to be adopted following it should provide an insight into the scale of the work still to be done.