40Moreover, if, within the 14-day period laid down in Article 314(6) TFEU, there has been no debate and vote in the Parliament on the joint text on the draft annual budget, the joint text may be adopted by the Council alone, under the conditions laid down in paragraph 7(a) of that article. As has been stated in paragraphs 34 to 36 of this judgment, it is of particular importance for the transparency and democratic legitimacy of action taken by the European Union, which are given expression through the procedure for adopting the annual budget, that the Parliament should exercise its powers under Article 314(6) TFEU and take a decision in plenary sitting on that joint text.
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