From Violation of the Budgetary Discipline to the Principle of Proportionality within the Assessment of the Levy for this Violation

Abstract

This contribution deals with the problem of violation of the budgetary discipline and with the associated necessity of application of the principle of proportionality within the assessment of the levy for this violation. The main aim of this contribution is to confirm or disprove the hypothesis whether the correct approach of the application of the principle of proportionality has been chosen in the Czech legal order when assessing the amount of the levy for a violation of budgetary discipline, taking into account the situation regarding the reporting of irregularities in the violation of the subsidy conditions.