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

Identifikátory výsledku

  • 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>

Alternativní jazyky

  • 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.

Klasifikace

  • Druh

    J<sub>ost</sub> - Ostatní články v recenzovaných periodicích

  • CEP obor

  • OECD FORD obor

    50501 - Law

Návaznosti výsledku

  • Projekt

  • Návaznosti

    N - Vyzkumna aktivita podporovana z neverejnych zdroju

Ostatní

  • Rok uplatnění

    2020

  • Kód důvěrnosti údajů

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

Údaje specifické pro druh výsledku

  • 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