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http://hdl.handle.net/11320/6694
Tytuł: | Financial control of funds co-financed from the UE budget: possibilities of considering new and more favorable legal provisions |
Autorzy: | Bureš, Stanislav |
Słowa kluczowe: | Financial control budget EU status of audit |
Data wydania: | 2017 |
Data dodania: | 18-cze-2018 |
Wydawca: | The Center for Information and Research Organization in Public Finance and Tax Law of Central and Eastern European Countries, the Faculty of Law, the University of Bialystok |
Źródło: | Annual Center Review, nr 10, 2017, s. 22-26 |
Abstrakt: | This paper presents secondary control of funds co-financed from the EU budget and the possibility of taking into account new and (for the recipients of funds) more favourable legal provisions. This applies to situations when the beneficiary implementing an expenditure breaches regulations which are later, e.g. at the time of auditing, generally not regarded as illegal behaviour. In this meaning, it is necessary to distinguish between the general principle of punishment and rules based on the principle of sound financial management and the recovery of unduly granted funds. |
Afiliacja: | Masaryk University, the Czech Republic |
Nota biograficzna: | Stanislav Bureš – is a graduate of the Law Faculty of Masaryk University in Brno, the Czech Republic and deals with the area of auditing funds co-financed from the EU budget in the long term. He started his career at the Audit Authority of the Czech Ministry of Finance in 2012 as a lawyer and has been a director since 2016. Stanislav Bureš specializes in the areas of financial controls, audit, public procurement and state aid. |
URI: | http://hdl.handle.net/11320/6694 |
DOI: | 10.15290/acr.2017.10.05 |
ISSN: | 1899-5942 |
Typ Dokumentu: | Article |
Występuje w kolekcji(ach): | Annual Center Review, 2017, nr 10 |
Pliki w tej pozycji:
Plik | Opis | Rozmiar | Format | |
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ACR_10_S_Bureš_Finanacial_control_of_funds_co-finanaced_from_EU_budget.pdf | 128,54 kB | Adobe PDF | Otwórz |
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