Charge for Breach of Budgetary Discipline as Criminal Sanction from Perspective of the European Convention for the Protection of Human Rights and Fundamental freedom

Abstract

The aim of this paper is to summarize assumptions related to the application of the conclusions of relevant case law ot the European Court of Human Rights dealing with nature of certain consequences for breach of obligations of taxpayers in tax administration.

Keywords

• Charge
• Breach
• Budgetary
• Discipline
• Criminal
• Sanction
• Perspective
• European
• Convention
• for
• Protection
• Human
• Rights
• Fundamental
• freedom