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

Andrea Vuongova

Abstrakt

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.
 

Słowa kluczowe: budgetary discipline breach, levy, principle of proportionality, demand for grant repayment, non-payment of the grant
References

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

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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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