Odvod za porušení rozpočtové kázně
| Authors | |
|---|---|
| Year of publication | 2018 |
| Type | Chapter of a book |
| Citation | |
| Description | This chapter aims to summarize developments in the field of levy for the violation of budgetary discipline, especially taking into account the need to apply the principle of proportionality. It is based on the hypothesis that the existing case law of the administrative courts is highly fragmented, as illustrated by the recent submission of one from the crucial areas of this agenda to the Enlarged Senate of Supreme Administrative Court, a court which, by its decision, will try to establish a single direction of decisions by administrative courts, even with regard to the principle of legal certainty of beneficiaries. |
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