Legality in Budgetary Law
Legality in Budgetary Law

Author(s): Đorđe Marilović
Subject(s): Law, Constitution, Jurisprudence
Published by: Правни факултет Универзитета у Источном Сарајеву
Keywords: Budget; Legality; Principle; Procedure; Law;
Summary/Abstract: Legality in Budgetary Law is a principle of great importance, even though it is not insisted upon in the legal theory and classical legal scientific classifications. In this paper, the author hypothesizes the need to establish a clearly defined principle of legality in connection with all stages of the budget procedure. The premises on which the research is based are the nature of Budgetary Law as a part of Financial Law and the nature of budget process (procedure) as a special type of legal procedure which, in its various stages, rests equally on the legislative and executive-administrative function of the government. The classical division of budget principles recognizes some features of the budget that can be viewed within the framework of the principle of legality, namely the publicity and authorization. However, the principle of legality should also be observed in other areas, on of which is legal form of the budget, the formal versus substantial nature of the budget, legal interpretation, etc. The author cites examples from domestic budget law, after which he verifies the proposed hypothesis, and in particular examines the conditioning of the budget by other legal and planning acts.

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