After more than two years of difficult negotiations, marked by the withdrawal of the United Kingdom from the European Union and the COVID-19 health crisis, the European Union has succeeded in adopting a multiannual financial framework for the years 2021-2027. The agreement reached at the European Council of 17 and 21 July 2020 constitutes a turning point in the construction of the European Union insofar as it transforms the multiannual financial framework into an instrument of macroeconomic stabilization by backing it with a new recovery instrument called "Next Generation EU". This change is linked to a new own resources decision for 2020, which establishes borrowing as a temporary resource for the European Union. Recourse to borrowing is strictly controlled and its legal basis is discussed. However, recourse to borrowing remains a powerful factor in the creation of own resources, in order to avoid the need to call on the budgets of the Member States in a complementary manner to repay the loan.