Rozpočtová odpovědnost z pohledu Evropské unie, její porušení a soudní přezkum

The article describes the judicial review of fiscal rules within the European Union and its impact on the budgetary responsibility of member states. It focuses on the legal framework of fiscal responsibility at both the EU and national levels, analyzing the decision-making practices of the Court of Justice of the European Union, the European Court of Human Rights, and the Constitutional Court of the Czech Republic, as well as their role in interpreting and enforcing fiscal rules. Special attention is given to selected court rulings that have influenced the enforceability of budgetary rules and the relationship between fiscal discipline and the protection of fundamental rights. Furthermore, the article explores the possibilities of harmonizing the judicial review of fiscal rules within the EU and its potential impact on future budgetary responsibility regulations.