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Nature of Charge for Breach of Budgetary Discipline from Czech Perspective Cover

Nature of Charge for Breach of Budgetary Discipline from Czech Perspective

By: Tomáš Sejkora  
Open Access
|Jun 2021

References

  1. Act No. 218/2000 Col., on budgetary rules, as amended.
  2. Act No. 280/2009 Col., Tax Procedure Code, as amended.
  3. Act No. 134/2016 Col., on public procurements, as amended.
  4. Engel and Others v. The Netherlands App no 5100/71, 5101/71, 5102/71, 5354/72 et 5370/72 (ECHR, 8 June 1976).
  5. Bendenoun v. France App no 12547/86 (ECHR, 24 February 1994).
  6. Stephen Andrew Benham v. the United Kingdom App no 19380/92 (ECHR, 29 November 1994).
  7. Jussila v. Finland App no 73053/01 (ECHR, 23 November 2006).
  8. SergeyZolotukhin v. Russia App no 14939/03 (ECHR, 10 February 2009).
  9. Nicoleta Gheorghe v. Romania App no 23470/05 (ECHR, 3 April 2012).
  10. Kapetanios and Others v. Greece App no 3453/12, 42941/12 et 9028/13 (ECHR, 30 April 2015).
  11. A and B v. Norway App no 24130/11 et 29758/11 (ECHR, 15 November 2016).
  12. Willem Bastiaan van Bockel, The ne bis in idem principle in EU law. A conceptual and jurisprudential analysis(1st edn, Ipskamp Drukkers, Amsterdam 2009) 308.
  13. European Court of Human Rights, ‘Guide on Article 6 of the European Convention on Human Rights. Right to a fair trial (criminal limb)’ (2014) accessed 7 January 2018.
  14. Kateřina Frumarová et al, Správní trestání (1st edn, Leges, Prague 2017) 400.
  15. Generální finanční ředitelství, ‘Dotazy a odpovědi. Odvody za porušení rozpočtové kázně’ (2013) accessed 7 January 2018.
  16. Marie Karfíková et al, Teorie finančního práva a finanční vědy (1st edn, Wolters Kluwer ČR, Prague 2017) 356.
  17. Roman Seer and Anna Lena Wilmset al, Surcharges and Penalties in Tax Law (1st edn, IBFD, Amsterdam 2016) 854.
  18. Office for the Protection of Competition: ÚOHS-R370/2014/VZ-37230/2015/321/Oho.
  19. Opinion of advocate general Case C-489/10 Bonda [2012] ECR.
  20. Supreme Administrative Court:3 As 57/2004 – 39.
  21. Supreme Administrative Court:1 Afs 53/2013 – 33.
  22. Supreme Administrative Court:4 Afs 210/2014 – 70.
Language: English
Page range: 36 - 47
Published on: Jun 19, 2021
Published by: University of Wroclaw, Faculty of Law, Administration and Economics
In partnership with: Paradigm Publishing Services
Publication frequency: 2 issues per year
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© 2021 Tomáš Sejkora, published by University of Wroclaw, Faculty of Law, Administration and Economics
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.