The Role of the Financial Administration Bodies in the Process of Returning Unjustly Used Public Funds Back Into the Public Budget

Authors

  • Andrea Vuongova

DOI:

https://doi.org/10.4467/22996834FLR.18.022.10003

Keywords:

bubudgetary discipline breach, levy, principle of proportionality, demand for grant repayment, non-payment of the grant

Abstract

This article discusses the role of the Financial Administration in the process of returning unjustly used public funds back into the public budget. The introduction will focus on a brief explanation of the institute of the budgetary discipline breach and the activity of the Financial Administration in proceeding of the levy for the breach of budgetary discipline. In the next chapters will be describe the impact of judicial jurisprudence, the strengthening of the grant providers role and the associated practical problems faced by Financial Administration Bodies. The aim of the paper is to look at the position of the Financial Administration Bodies in the process of returning unjustly used public funds back into the public budget, while considering the various aspects that affect this activity.

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References

Grossova, Marie Emilie: Financni pravo se zamefenim na danove pravo. Ostrava: KEY Publishing s. r. o., in co-edition with B.I.B.S., a.s., Brno, 2008.

Matuskova, T.: Proporcionalita odvodu za poruseni rozpoctove kazne pfijemcem dotace. Pravni rozhledy, ed. Vol. 24, no. 3 (2016).

Matuskova, T.: Dopad novely rozpoctovych pravidel do sfery pfijemcu dotaci a souvisejici judikatura. Pravni rozhledy, Vol. 23, no. 17 (2015).

Sretr, Vladimir: Danova kontrola z pohledu danoveho fadu. Praha: Linde Praha a. s., 2011.

The Annual Report Of Financial Administration 2017, http://www.financnisprava.cz/en/financial-administration/annual-reports.

Legislation and judicial jurisprudence:

Act No. 218/2000 Coll., on Budget Rules.

Act No. 250/2000 Coll., on Budget Rules of Municipality Budgets.

Act No. 280/2009 Coll., Tax Code.

Act No. 40/2009 Coll, Criminal Code.

Decision of The Supreme Administrative court No. 1 Afs 77/2010.

Decision of The Supreme Administrative court No. 2 As 106/2014.

Decision of The Supreme Administrative court No. 4 As 117/2014.

Decision of The Supreme Administrative court No. 4 As 215/2014.

Decision of The Supreme Administrative court No. 7 Afs 107/2008.

Decision of The Supreme Administrative court No. 7 Afs 91/2013.

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Published

17.12.2018

How to Cite

Vuongova, A. (2018). The Role of the Financial Administration Bodies in the Process of Returning Unjustly Used Public Funds Back Into the Public Budget. Financial Law Review, (12(4), 64–74. https://doi.org/10.4467/22996834FLR.18.022.10003

Issue

No. 12(4) (2018)

Section

Articles

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