Guarantees of legality and selected aspects of legal liability in subsidy law

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216224%3A14220%2F20%3A00125026" target="_blank" >RIV/00216224:14220/20:00125026 - isvavai.cz</a>

Alternative codes found

RIV/61989100:27510/20:10242492

Result on the web

<a href="https://www.ejournals.eu/FLR/2020/Issue-1/art/16448/" target="_blank" >https://www.ejournals.eu/FLR/2020/Issue-1/art/16448/</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.4467/22996834FLR.20.001.12042" target="_blank" >10.4467/22996834FLR.20.001.12042</a>

Result language

angličtina

Original language name

Guarantees of legality and selected aspects of legal liability in subsidy law

Original language description

The article is dealing with guarantees of legality and with selected legal aspects of the legal liability in subsidy law. The subsidy law is a constituent of the fiscal part of the Czech financial law. The importance of the subsidy law is intensified by the fact that the subject of the subsidy law is the redistribution of public money. In fact, public money is associated with the public interest and has to be therefore protected from a misusing and from a wasting. Such protection consists of legal instruments, which are of a preventive or punitive nature. These legal instruments are applied in subsidy legal relationships between a subsidy recipient and a subsidy grantor in case of violation of financial (subsidy) norms, which shall give rise to the legal liability. In some cases the sanction is applied by the subsidy grantor, sometimes by the tax administration. The main aim of the article is to confirm or disprove the hypothesis that sanctions in the subsidy law are the same for cases when a subsidy is provided from state funds and for cases when a subsidy is provided from territorial funds. The partial aim of the paper is to analyse when the subsidy grantor and the tax administration would apply the sanction and to present particular guarantees of legality in the subsidy law. The research methods used in the article are analysis and synthesis, description and comparative methods.

Czech name

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Czech description

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Type

J_ost - Miscellaneous article in a specialist periodical

CEP classification

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OECD FORD branch

50501 - Law

Project

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Continuities

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Publication year

2020

Confidentiality

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

Name of the periodical

Financial Law Review

ISSN

2299-6834

e-ISSN

2299-6834

Volume of the periodical

2020

Issue of the periodical within the volume

1

Country of publishing house

PL - POLAND

Number of pages

11

Pages from-to

1-11

UT code for WoS article

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EID of the result in the Scopus database

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