Delicts Against Payment Discipline

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216208%3A11220%2F13%3A10191443" target="_blank" >RIV/00216208:11220/13:10191443 - isvavai.cz</a>

Result on the web

—

DOI - Digital Object Identifier

—

Result language

angličtina

Original language name

Delicts Against Payment Discipline

Original language description

The article deals with the substantial differences between the "classical" administrative delicts and payment delicts. The theoretical definition of payment delicts and their existing legal regulation brings about several problems. The first question iswhat duties are, or should be breached in order to commit a payment delict resulting in the imposition of a statutory monetary sanction. The next question is whether the statutory sanction should be imposed only with respect to the breach of a public duty to pay or regarding duties of a non-monetary nature relating to the administration of revenues to public budgets.

Czech name

—

Czech description

—

Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AG - Legal sciences

OECD FORD branch

—

Project

—

Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2013

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Új Magyar Közigazgatás

ISSN

2060-4599

e-ISSN

—

Volume of the periodical

2013

Issue of the periodical within the volume

3

Country of publishing house

HU - HUNGARY

Number of pages

6

Pages from-to

2-7

UT code for WoS article

—

EID of the result in the Scopus database

—