Guarantees of legality and selected aspects of legal liability in subsidy law

Abstract

The article is dealing with guarantees of legality and with selected legal aspects of the legal liability in subsidy law. The subsidy law is a constituent of the fiscal part of the Czech financial law. The importance of the subsidy law is intensified by the fact that the subject of the subsidy law is the redistribution of public money. In fact, public money is associated with the public interest and has to be therefore protected from a misusing and from a wasting. Such protection consists of legal instruments, which are of a preventive or punitive nature. These legal instruments are applied in subsidy legal relationships between a subsidy recipient and a subsidy grantor in case of violation of financial (subsidy) norms, which shall give rise to the legal liability. In some cases the sanction is applied by the subsidy grantor, sometimes by the tax administration. The main aim of the article is to confirm or disprove the hypothesis that sanctions in the subsidy law are the same for cases when a subsidy is provided from state funds and for cases when a subsidy is provided from territorial funds. The partial aim of the paper is to analyse when the subsidy grantor and the tax administration would apply the sanction and to present particular guarantees of legality in the subsidy law. The research methods used in the article are analysis and synthesis, description and comparative methods.