Ability to bear a responsibility for violations of public finance discipline by persons who are members of the management board of a commercial law company

Abstract

The publication presents issues related to the ability to bear a responsibility for a violation of public finance discipline by a commercial law company, and more specifically – by persons performing on behalf of an entity not included in the public finance sector to which public funds have been transferred to use or disposal, activities related to the use of these funds or disposing of these funds. The essence of the subject is also to determine the status of public funds after contributing them to the assets of a commercial law company, and thus to determine the possible loss of the “public” character of these funds. An analysis of the current directions presented in the case law of adjudicating bodies in cases of violation of public finance discipline, complements the systematization of the spectrum of problems encountered in the application of law. A comprehensive approach to the subject in question will eliminate doubts or indicate the correct interpretation of the law.

Keywords

• public finance discipline
• public sector
• disciplinary capacity
• public funds
• commercial law company