TY - JOUR
TI - The Role of the Financial Administration Bodies in the Process of Returning Unjustly Used Public Funds Back Into the Public Budget
AU - Vuongova, Andrea
TI - The Role of the Financial Administration Bodies in the Process of Returning Unjustly Used Public Funds Back Into the Public Budget
AB - 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. 
VL - 2018
IS - Issue 12 (4)/ 2018
PY - 2018
C1 - 2299-6834
SP - 64
EP - 77
DO - 10.4467/22996834FLR.18.022.10003
UR - https://ejournals.eu/en/journal/financial-law-review/article/the-role-of-the-financial-administration-bodies-in-the-process-of-returning-unjustly-used-public-funds-back-into-the-public-budget
KW - budgetary discipline breach
KW - levy
KW - principle of proportionality
KW - demand for grant repayment
KW - non-payment of the grant