Object

PLMET:

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Title:

Nature of Charge for Breach of Budgetary Discipline from Czech Perspective

Creator:

Sejkora, Tomáš

ORCID:

0000-0001-8405-5938

Subject and Keywords:

budgetary rules   charge for breach of budgetary discipline   non bis in idem   criminal charge   subsidies  
zasady budżetowe   kara za naruszenie dyscypliny budżetowej   zarzut karny   dotacje   non bis in idem

Abstract:

This article is focused on the issue of the imposition of the charge for the breach of the budgetary discipline and its nature as a criminal sanction for the purposes of the application of articles 6 and 7 of the European Convention for the Protection of Human Rights and Fundamental freedoms. The author familiarizes the reader with the basics of the Czech regulation, pointing out the specific issue related to the recipients of public subsidies. In this case, the Czech legislator must deal with the issue of the competed public authorities because particular breach of the budgetary discipline can be sanctioned also by a fine levied by the Office for the Protection of Competition. Otherwise, the current regulation of the charge for the breach of the budgetary does not necessarily be in accordance with the principle non bis in idem pursuant to article 4 of the Protocol No. 7 to the European Convention for the Protection of Human Rights and Fundamental freedoms, if the nature of the charge and fine is criminal. Therefore, this article is also devoted to the application of the Engel criteria to the charge for the breach of the budgetary discipline to provide an answer whether this charge is a criminal sanction, and finally, it describes from the perspective of the application of the non bis in idem principle, how negatively the imposition of this charge could be affected if its nature is identified as a criminal one. The scientific methods used are the analysis, induction, deduction and description.

Place of publishing:

Wrocław

Publisher:

University of Wroclaw. Faculty of Law, Administration & Economics

Contributor:

Kowalczyk, Barbara. Red.

Date issued:

2020

Resource Type:

text  
tekst

Detailed Type:

article  
artykuł

Identifier:

oai:repozytorium.uni.wroc.pl:128751   eISSN 2084-1264

DOI:

10.2478/wrlae-2020-0003

Language:

eng

Abstract Language :

eng

Relation:

Wroclaw Review of Law, Administration & Economics, vol.10, no.1, 2020, pp.36-47

Is version of:

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Access rights:

Attribution, Non-Commercial  
Creative Commons

License:

Creative Commons - Attribution (CC BY 4.0)  
Creative Commons - Uznanie autorstwa (CC BY 4.0)

Rights holder:

Copyright by Wroclaw Review of Law, Administration & Economics, published by Sciendo

Autor opisu:

WR U/PAdbg