Gloss to the judgment of 17 May 2012 of Głowna Komisja Orzekajaca in cases of public finance discipline, BDF/4900/45/ 44/12/1149 Cover Image

Glosa do orzeczenia głównej komisji orzekającej z dnia 17 maja 2012 roku BDF1/4900/45/44/12/1149
Gloss to the judgment of 17 May 2012 of Głowna Komisja Orzekajaca in cases of public finance discipline, BDF/4900/45/ 44/12/1149

Author(s): Wojciech Bożek
Subject(s): Law, Constitution, Jurisprudence
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: budget reserve; responsibility; public finance discipline

Summary/Abstract: This gloss presents the problem of destination of public funds deriving from the budget reserve for any other purpose than that specified in the decision to grant. This issue was analyzed in the judgment of 17 May 2012 of Główna Komisja Orzekająca in cases of public finance discipline and also is particularly relevant to entry into force of the Act of August 27, 2009, the provisions introducing the Act on Public Finances and change art. 12 of the Act of December 17, 2004 on responsibility for violation of public financial discipline. The new solutions that were adopted in the Polish financial-legal system are an expression of the systemic adaptation of the principles of enforcement of responsibility of public finance discipline to the real needs of the public finance sector and should be an effective tool for support of public discipline in the correct use of public funds.

  • Issue Year: 2014
  • Issue No: 05
  • Page Range: 423-431
  • Page Count: 9
  • Language: Polish