All

What are you looking for?

All
Projects
Results
Organizations

Quick search

  • Projects supported by TA ČR
  • Excellent projects
  • Projects with the highest public support
  • Current projects

Smart search

  • That is how I find a specific +word
  • That is how I leave the -word out of the results
  • “That is how I can find the whole phrase”

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

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F20%3A10242492" target="_blank" >RIV/61989100:27510/20:10242492 - isvavai.cz</a>

  • Alternative codes found

    RIV/00216224:14220/20:00125026

  • Result on the web

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

Alternative languages

  • 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

  • Czech description

Classification

  • Type

    J<sub>ost</sub> - Miscellaneous article in a specialist periodical

  • CEP classification

  • OECD FORD branch

    50501 - Law

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2020

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    Financial Law Review

  • ISSN

    2299-6834

  • e-ISSN

  • 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

  • EID of the result in the Scopus database