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

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/61989100:27510/20:10242492

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_ost - Ostatní články v recenzovaných periodicích

CEP obor

—

OECD FORD obor

50501 - Law

Projekt

—

Návaznosti

N - Vyzkumna aktivita podporovana z neverejnych zdroju

Rok uplatnění

2020

Kód důvěrnosti údajů

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

Název periodika

Financial Law Review

ISSN

2299-6834

e-ISSN

2299-6834

Svazek periodika

2020

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

PL - Polská republika

Počet stran výsledku

11

Strana od-do

1-11

Kód UT WoS článku

—

EID výsledku v databázi Scopus

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