Diversity of procedures for the enforcement of judicial acts covered by budgetary immunity

This article examines the applicability of the budgetary immunity regime to legal procedures for the judicial acts execution. While the title of the regime refers only to its applicability to the funds of budgets, amendments to the legislation have resulted in the inclusion of the funds of participants in treasury support in the text of the article itself. Over the years, the budgetary legislation has also introduced a procedure for the enforcement of funds recorded in the personal accounts of autonomous and budgetary institutions, which is similar to the procedure for the enforcement under the budgetary immunity. However, there is doubt as to whether these procedures are homogeneous and whether they can be referred to the same regime. This article represents the first study in the doctrine of budget law on the modification of the budget immunity caused by its extension to the funds of participants in treasury support. The author concludes that the application of a single regime of budgetary immunity to all of the above-mentioned relations is unjustified, thus several independent legal regimes are needed. The peculiarities of the legal status of participants in treasury support and autonomous and budgetary institutions and the funds provided to them from the budget cannot be taken into account by unified rules. However, the author notes the absence of legislative changes concerning the name of the immunity regime for budgets while changing its content suggests the desire of the public entity to preserve the immunity regime for budgets as the only one.

immunity of budgets, budget, budget system, enforcement of judicial acts, treasury support, personal accounts, autonomous institutions, budgetary institutions, foreclosure, legal regime