Správne trestanie v kontexte medzinárodnej pomoci pri vymáhaní niektorých finančných pohľadávok
Administrative sanctioning in connection with the international aid by recovery of some financial outstanding

Summary/Abstract: The author deals with the issue of default charges in connection with the international recovery of financial outstanding and analyzes the legal regulation of international aid by recovery of financial outstanding from both national and EU law. He emphasizes the impact of recovery of financial outstanding on the elimination of tax evasions, not excluding the legal regulation of administrative sanctioning. In the text the author also points to the development of the legal regulation of sanction in the form of default charges, the national legal regulation of international aid by recovery of financial outstanding, directives and regulations governing the issue.

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