Subject and Keywords:
The state has an inalienable duty to finance all public duties from public resources. It cannot be relieved of this duty by enabling the associations of public trust professions to constitute and collect members’ subscriptions related to compulsory affiliation to the association. The mechanism of financing the public duties from members’ subscriptions is de facto a form of an implicit tax existing with the omission of constitutional guarantees of tax law. This leads to violation of a constitutional guarantee of efficiency and the reliability of public institutions, since it transfers the decision to allocate or not to allocate specific funds to realise the delegated public duties to private entities. According to the idea of the rational legislator, issuing administrative decisions or supervision over the proper execution of a public trust profession should be dependent on the associations’ inner acts constituting the amount of the subscription. Violation of the obligatory rules of financing the public duties from public resources is visible especially within the example of the attorney-at-law association, which for years has been omitted in the yearly budget acts, even though one of the statutory public resources meant to finance the duties of this association are subsidies and bailouts.