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In page Next Generation EU:

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However, things are more complicated because the rule of law mechanism together with the Next Generation recovery plan is part of the new European 7-year budget cycle, and it is in relation to that where unanimity is required. That's where Poland and Hungary have been pausing the process. Their veto has politically blocked the entering into force of the Next Generation EU recovery fund and the disbursement of funds all across the EU.[citation needed]