Publication details
Finanční zájem státu a Evropské unie na hospodárnosti, efektivitě a účelnosti veřejných rozpočtů v kontextu hospodářské trestné činnosti
Title in English | Financial Interest of the State and the European Union on Economy, Efficiency and Effectiveness of Public Budgets in the Context of Economic Crimes |
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Authors | |
Year of publication | 2014 |
Type | Article in Proceedings |
Conference | Podvody s finančními prostředky EU a ochrana těchto prostředků |
MU Faculty or unit | |
Citation | |
Web | Online verze |
Field | Law sciences |
Keywords | Financial interest; member state; European Union; economy; effectiveness; efficiency. |
Description | The aim of this article is to outline the general financial interests of the European Union and of the Czech Republic as its member state. This outlining comes out of the general requirement on economy, effectiveness and efficiency (so called 3E principles) of public finance as they have been applied practically according to the Act on Financial Supervision and according to other legal acts. In the broader context, these three principles form the basis of an interest of the state protected by the Criminal Code. This interest is threatened by the economic crimes and also by some property crimes. |