Peculiarities of the subject matter of dispute in cases related to the application of penalties for violation of budget legislation

Abstract

Based on a comprehensive systemic analysis, the article examines the theoretical and legal framework which determines the specifics of the subject matter of dispute in cases involving the application of penalties for violation of budgetary legislation. The study uses general scientific methods and methods of private scientific cognition - formal logical, formal legal, historical and legal, comparative legal, and systemic and structural methods. Based on the analysis of current legislation and current case law, the author concludes that the subject matter of a dispute in cases involving the application of penalties for violation of budgetary legislation should be understood as the object of legal relations which became the basis for filing a lawsuit in court; the subject matter of a dispute determines the scope and boundaries of the claims and demands made by the parties to the litigation; determining the subject matter of a dispute is an important task for the parties to the litigation and further consideration of the case, since it identifies the problematic issues which the court It is noted that the subject matter of a dispute in cases involving the application of penalties for violation of budget legislation depends on the specific circumstances of each case considered by the court and may vary due to the non-exhaustive list of penalties for violation of budget legislation. The author points out that Ukrainian courts generally understand the subject matter of a dispute as the issue of determining the legitimacy and legality of a decision made by an authority (a body exercising control over compliance with budget legislation) to apply to a participant in the budget process measures of influence for violation of budget legislation provided for by the Budget Code of Ukraine and/or the Law on the State Budget of Ukraine. Attention is drawn to the need for courts to clearly define the subject matter of the dispute when considering a case in order to properly investigate all the circumstances of the case and make a decision based on the rule of law, which is lawful and reasonable.