The Legal Solutions in the Field of Financial and Budgetary Discipline in France in the Light of the Code of Finance Jurisdiction
DOI:
https://doi.org/10.12775/PBPS.2014.004Keywords
France, public finance discipline, financial judiciaryAbstract
The purpose of this article is to present French institutional and law solutions in the field of public finance discipline. The article describes legal position and functioning of Court of Budgetary and Finance Discipline in France. The jurisdiction of Court covers the cases of serious breach of public finance law. The Court is one of the elements of the system of jurisdiction in financial matters, that constitute a specialized type of administrative jurisdiction. The law that regulate the legal position and functioning of the Court, as well as the actes which are breaches of public finance discipline, and the sanctions for them, is the Code of finance jurisdiction (Code des juridictions financières).References
Borodo A., Polskie prawo finansowe. Zarys ogólny, TNOiK, Toruń 2010.
Kosikowski C., Istota dyscypliny finansów publicznych i odpowiedzialności za jej naruszenie, [w:] C. Kosikowski, E. Ruśkowski (red), Finanse publiczne i prawo finansowe, Wolters Kluwer, Warszawa 2008.
La Cour des comptes, éd. Centre National de la Recherche Scientifique, Paris 1984.
Salachna J.M., Odpowiedzialność za nieprzestrzeganie procedury tworzenia i wykonywania budżetu jednostki samorządu terytorialnego, Wolters Kluwer, Warszawa 2008.
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Published
2014-04-01
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CILAK, Małgorzata. The Legal Solutions in the Field of Financial and Budgetary Discipline in France in the Light of the Code of Finance Jurisdiction. State and Local Government Budget Law. Online. 1 April 2014. Vol. 2, no. 1, pp. 59-76. [Accessed 16 December 2025]. DOI 10.12775/PBPS.2014.004.
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