Abstrakt
The article deals with the substantial differences between the “classical” administrative delicts and payment delicts. The theoretical definition of payment delicts and their existing legal regulation brings about several problems.
The first question is what duties are, or should be breached in order to commit a payment delict resulting in the imposition of a statutory monetary sanction. The next question is whether the statutory sanction should be imposed only with respect to the breach of a public duty to pay or regarding duties of a non-monetary nature relating to the administration of revenues to public budgets.