Academic Scientific JournalsMeaning of Activity of Adjudication Comissions in Cases Related to Violation of Public Finance Discipline in Polish Legal System
DOI:
https://doi.org/10.4467/22996834FLR.19.023.11723Keywords:
public finance discipline, liability, violation, public finance sectorAbstract
The author's goal is to identify the importance of the activity of adjudication commissions in cases related to violation of public finance discipline in polish legal system and to show the problems of non-effectiveness legal solutions in the system of liability for violating public finance discipline. In the author's opinion, this article belongs the stream of researches on the essence and range of liability for the violation of public finance discipline and it may be useful in the practice of financial law implementation. Several research methods are used in the study, including dogmatical, analytical, legal comparative and empirical method. The author comes to the conclusion that analysis of regulations included in the Act of 17 December 2004 indicates that subjective range of liability for the violation of public finance discipline is extensive and casuistic. Despite of recent changes, there is still an effect of incomplete regulation for all processes relating to public means collecting and disposing. The activity of the adjudicating commissions indicates that violations of the public finance discipline occur most often in the local government sector.
A small number of decisions are appealed to the MAC. It is required to consequently and effectiveness extend liability for violation of public finance discipline over all entities who use public funds. Analysis of legal solutions of countries of the Europe: United Kingdom, France and Germany permitted to show complexity of problems accompanying to maintenance of financial discipline in these countries, and at the same time it is a starting point to indicate alternative solutions aimed to ensure order in public finances of these states.
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References
Borodo, A., Budget Law, Warsaw: LexisNexis Poland, 2008.
Bożek, W., Failure to conduct an internal audit - the premise violation of public finance discipline, Finanse Komunalne [Municipal Finances] 2018, No. 3. The publication inan electronic version is available at: https://www.nik.gov.pl/plik/id,18298.pdf.
Bożek, W. Adjudication activity of the Main Adjudication Commission in cases related to violation of public finance discipline analysis of main trends in arbitrating output in years 2010-2015, Szczecin: University of Szczecin, 2016.
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Legal Acts:
Act dated 17th December 2004 of liability for violating public finance discipline (consolidated text: Journal of Laws of 2019, item 1490).
Act dated 29th September 1994 on Accounting (consolidated text: Journal of Laws of 2018, item 395, 398 and 650).
Administrative Acts:
Decision of the MAC of 19th, March 2018, BDF1.4800.2.2018, Legalis no 1889573.
Decision of the MAC of 22nd, January, 2018, BDF1.4800.70.2017, Legalis no 1895261.
Decision of the MAC of October 11th, 2018, BDF1.4800.77.2018, Legalis no 1895823.
Decision of the MAC of October 8th, 2015, BDF1.4800.72.2015, www.mf.gov.pl (entry: 3.08.2019).
Decision of the MAC of September 10th, 2018, BDF1.4800.62.2018, Legalis no 1894641.
Internet Resources:
Summary of the audits of MAC and audits of adjudicating commissions of the first instance from the years 2012-2018, www.mf.gov.pl, entry: 28.07.2019.
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