Financial-legal Norms and Relations

Abstract

Financial-legal norm constitutes the rule of conduct, which is established by competent bodies and determines the rights and obligations of subjects of financial relations. Financial-legal norms consist of some particular requirements and prohibitions, also the possibility to perform the determined influence in case of violation of financial discipline and unlawful actions. The originality typical to financial-legal norms is their imperative nature. Unlike the dispositional norms, financial-legal norms state the requirements in definite (categorical) form and subjects of financial-legal relations are not entitled to change them according to their discretion. The results and events with compulsory nature are given in the sanction of financial-legal norms, those which follow the non-fulfilment of the rule given in disposition. The sanction is the part of norm, by means of which the state actually ensures the implementation of the norm, also protection of rights and fulfilment of obligations of the subjects of financial-legal relations. The financial-legal relations is called the connection emerged as a result of distribution of rights and obligations about financial resources among the financial-legal subject and under the financial-legal norms. The most spread basis for termination of financial-legal relations constitute the fulfilment of rights and obligations stipulated by financial-legal norm. Two rules of maintenance of legal relations are being applied - administrative and the judicial rule. Keywords: Norms, hypothesis, disposition, sanction, financial resources, institute of complaint.