Odpowiedzialność prawnofinansowa na przykładzie odpowiedzialności za naruszenie dyscypliny finansów publicznych
Ładowanie...
Data wydania
2009
Autorzy
Tytuł czasopisma
ISSN
1689-8052
eISSN
Tytuł tomu
ISBN
eISBN
Wydawca
Oficyna Wydawnicza AFM
Abstrakt
Liability of public bodies is an important question in activities of a democratic
state. Similar as in other law disciplines, legal liability takes place
also in the domain of legal-financial regulations. It is possible to distinguish
broad spectrum of liability, e.g. liability of bodies to other bodies,
liability of bodies to organisational units, and liability of both bodies and
units to natural persons. Liability problems concern all branches of financial law, but especially
budget, tax and banking law. They are related to activity of for example
banks or tax offices and the duties of their employees. One important kind
of liability is related to banking and fiscal secrets.
A particular kind of liability is the responsibility for a violation of
public finance discipline, including budgetary discipline. In the range
of this liability there exist interesting doctrinal concepts, e.g. liability
of organisational units, or persons being the members of bodies or decision
making bodies. There also exists a wide range of liability premises,
a separate system of punishment and separate procedural principles. Thus
all of these issues should be thoroughly studied.
Opis
Tematy
Słowa kluczowe
Źródło
Studia Prawnicze. Rozprawy i materiały 2009, nr 1, s. 117-133.