Odpowiedzialność za naruszenie dyscypliny finansów publicznych osób spoza sektora finansów publicznych
Journal Title: Radca Prawny. Zeszyty naukowe - Year 2017, Vol 13, Issue 4
Abstract
The enigmatic vision of being liable for violating the discipline of public finance often conditions the decision-making process of individuals acting on behalf of non-public finance sector entities, who nonetheless have public, European Union, and foreign funds available to them. Sometimes, such individuals do not take good business and market decisions, citing the risk of liability for the violation of the discipline of public finance. Often, this type of attitude springs from lack of knowledge. This is why – in the author’s view – the subjective and objective conditions for liability provided for in the Act on Liability for Violation of the Discipline of Public Finance of 27 September 2012 are worth presenting, with particular emphasis on the situation of non-public finance sector entities. This article analyses the subjective and objective conditions for said liability that may be applicable to entities outside the public finance sector, and the notion of fault with regard to violating the public finance discipline. It also points out the exonerating circumstances of liability stipulated in statutory law. The article contains a discussion of selected judgments of the Chief Adjudication Commission and administrative courts issued in cases on the violation of the discipline of public finance. In addition, the article examines the nature and relevance of entering into settlements in light of the relatively new regulations introduced to the Act on Liability for Violation of the Discipline of Public Finance.
Authors and Affiliations
Magdalena Łuczak-Golenia
Keywords
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