The renouncement from the measurement of the punishment and effectiveness of penalties in cases related to violating public finance discipline
Journal Title: Prawo Budżetowe Państwa i Samorządu - Year 2015, Vol 3, Issue 2
Abstract
The committee adjudicating in cases over violation of public finance discipline shall measure out the penalty at its own discretion, within the limits envisaged in the act, taking into consideration the degree of the fault and the effects and degree of harmfulness of the act for order of public finances, with due regard for the purposes of the penalty in its social impact and the preventive and educational purposes that it is to achieve for the punished person. In cases that deserve particular consideration, on taking into account the character and circumstances of the act or the personal features and conditions of the perpetrator, measuring out of a punishment may be refrained from. The following shall be penalties for violating public finance discipline admonition, reprimand, a fine, a ban on performance of managerial functions connected with disposing of public funds, for a period of 5 years from the day of validation of the adjudicating decision. The renouncement from the measurement of the punishment is an institution very often applied in practice of arbitrating of adjudication commission deciding in matters for the departure from discipline of public finance. In years 2010–2014 the number of matters which were ended with the renouncement from the measurement of the punishment exceeded the number of adjudication which measure out of penalties. Several research methods are used in the study, including dogmatic-exegetical, analytical and empirical method. Essential part of the article is based on analysis of the adjudication commission resolutions, reports of its activity, e.g. Reports of the Main Adjudication Commission in Cases Related to Violation of Public Finance Discipline and collective reports of the first instance adjudication commissions activities in 2010–2014. The output of Polish financial law doctrine was used in the study. Legal status valid for 19 March 2015 is applicable to this study.
Authors and Affiliations
Wojciech Bożek
Keywords
Related Articles
- EP ID EP192794
- DOI 10.12775/PBPS.2015.015
- Views 56
- Downloads 0
Dochody z działalności gospodarczej samorządu terytorialnego na tle międzywojennych rozwiązań prawnych
W opracowaniu podjęto problematykę dochodów z działalności gospodarczej jednostek samorządu terytorialnego w Polsce. Jego bezpośrednim celem jest analiza i ocena wybranych rozwiązań prawnych odnoszących się do zagadnieni...
Obligacje przychodowe a indywidualny wskaźnik spłaty zobowiązań
Obligacje przychodowe istnieją w polskim systemie prawa od 2000 r. Do tej pory na ich emisję zdecydowała się zaledwie jedna jednostka samorządu terytorialnego. W pracy zbadano wpływ emisji obligacji przychodowych na indy...
Ogólnopolska konferencja naukowa „Ułatwienia” w opłacaniu składek na ubezpieczenia społeczne Toruń, 22 września 2014 r.
-
Income from economic activities of local self-government against the interwar legal solutions
The study takes up the problem of income from economic activities of local self-government units in Poland. Its direct goal is to analyse and evaluate selected legal solutions that address issues of income from economic...
O możliwości dziedziczenia opłaty dodatkowej za parkowanie w miejskiej strefie płatnego parkowania
Ustawa o drogach publicznych wprowadza pewne instrumenty finansowe mające usprawnić możliwość korzystania z infrastruktury drogowej. Jednym z takich możliwości jest wprowadzenie strefy płatnego parkowania. Orzecznictwo i...