Obowiązek działania na rzecz zapewnienia jednolitego stosowania przepisów ustawy o odpowiedzialności za naruszenie dyscypliny finansów publicznych w kontekście niedookreślonego charakteru zasad wymiaru kar za jej naruszenie

Abstract

In the Act of 17 December 2004 on liability of violation of public finance discipline are specified rules on penalties for violation of public finance discipline. The study discusses the relevant legal arrangements and reference them to the obligation of the Chairman the Main Adjudicating Commission in cases of violation of public finance discipline, consisting in the intention to preserve the uniformity of decisions in these matters. In conclusion, the author pointed out the different measures that can foster the dissemination of knowledge of the public finances, in particular the liability for violation of public finance discipline, pointing to the importance of administrative courts in the interpretation of the provisions of abovementioned Act. The study takes into account the legal status of 18 April 2016.

Keywords

• violation of public finance discipline
• chairman of the Main Adjudication Commission