From violation of budgetary discipline to the principle of proportionality within assessment the levy for this violation

Authors

LIŠKOVÁ Petra

Year of publication 2018
Type Appeared in Conference without Proceedings
Citation
Description This contribution deals with problem of violation of budgetary discipline and with the associated necessity of application of the principle of proportionality within assessment the levy for this violation. The main aim of this contribution is to confirm of disprove the hypothesis whether the correct approach of the application of the principle of proportionality has been chosen in the Czech legal order when assessing the amount of the levy for a violation of budgetary discipline, taking into account the situation regarding the reporting of irregularities in violation of the subsidy conditions.
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