The Role of the Financial Administration Bodies in the Process of Returning Unjustly Used Public Funds Back Into the Public Budget
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RIS BIB ENDNOTEThe Role of the Financial Administration Bodies in the Process of Returning Unjustly Used Public Funds Back Into the Public Budget
Publication date: 12.12.2018
Financial Law Review, 2018, Issue 12 (4)/ 2018, pp. 64 - 77
https://doi.org/10.4467/22996834FLR.18.022.10003Authors
The Role of the Financial Administration Bodies in the Process of Returning Unjustly Used Public Funds Back Into the Public Budget
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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Information: Financial Law Review, 2018, Issue 12 (4)/ 2018, pp. 64 - 77
Article type: Original article
Department of Financial Law and Economics, Faculty of Law, Masaryk University, Czech Republic
Published at: 12.12.2018
Article status: Open
Licence: CC BY-NC-ND
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