The renouncement from the measurement of the punishment and effectiveness of penalties in cases related to violating public finance discipline

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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

the violation of public finance discipline; the renouncement from the measurement of the punishment admonition reprimand a fine a ban on performance of managerial functions connected with disposing of public funds

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Bogumił Pahl, ,,Podatki i opłaty lokalne. Teoria i praktyka” Wydawnictwo Wolters Kluwer Polska SA, Warszawa 2017, ISBN 978-83-8107-294-6, ss. 312

EP ID EP192794
DOI 10.12775/PBPS.2015.015
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