ODPOWIEDZIALNOŚĆ ZA NARUSZENIE DYSCYPLINY FINANSÓW PUBLICZNYCH ZWIĄZANA Z DOTACJAMI I SUBWENCJAMI

The principles and scope of liability for violations of public finance discipline are regulated in the Act of December 17, 2004 on liability for violations of public finance discipline. However, there is no legal definition of the concept itself. It can be assumed that public finance discipline means compliance with the principles of public funds management. Therefore, it is not surprising that the Polish legislator in Art. 8-9a of the said Act also sanctioned issues related to grants and subsidies. Financial support in these forms amounts to many billions of zlotys annually. Therefore, the question arises whether the provisions of the Act on liability for violations of public finance discipline constitute a real protection tool? The scientific research was carried out based on the non-reactive research method (analysis of legal acts, subject literature and case law) and the statistical method (based on data from the Chief Adjudicating Committee). According to the adopted hypothesis, the provisions of the Act on liability for violations of public finance discipline regarding subsidies fulfill their repressive function, while Art. 9a regarding subsidies is in practice a dead provision.