NF101Zk Tax Law I - general part

Faculty of Law
Autumn 2024
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: zk (examination).
In-person direct teaching
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer)
doc. JUDr. Michal Janovec, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Mon 23. 9. to Fri 20. 12. Wed 10:00–11:40 133
  • Timetable of Seminar Groups:
NF101Zk/01: Mon 30. 9. to Fri 20. 12. each odd Wednesday 8:00–9:40 133, J. Neckář
Prerequisites (in Czech)
!OBOR(PR) && !OBOR(PR01) && !PROGRAM(N-VS)
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The course is designed as perfection of basic knowledge in the area of taxes and tax administration. It is focused on these issues from the perspectives of financial markets subjects. Various products and services of specialized banks are also dealt with. Its content can be divided into two basic parts. The first part concerns with general part of tax law. The second part is focused on tax administration. The aim of the course is to familiarize students with tax law theory and particular stages of tax administration. It builds on basic knowledge acquired during previous studies in substantial tax law; the intention is then better understanding tax administration and application of gained knowledge in practice.
Learning outcomes
After completing the course, student will be able to: - orientate in tax law theory, - understand the relationships between the various structural components of taxes, - apply knowledge of the basic procedural tax law institutes, - apply the principles of the tax process, - go through all stages of tax proceedings.
Syllabus
  • 1. Tax and tax law theory 2. Basic institutes of the tax process, tax administration and tax proceedings + tax administration principles 3. Tax administration bodies 4. Terms and delivery 5. Tax assessment 6. Tax payment 7. Remedial and supervisory instruments 8. Sanctions in tax administration 9. Special proceedings in tax administration
Literature
    required literature
  • RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
    recommended literature
  • HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and KOL. Finanční a daňové právo (Financial and Tax Law). 3. aktualizované a rozšířené. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2020, 493 pp. ISBN 978-80-7380-796-2. info
  • RADVAN, Michal. Daně a správa daní (Taxes and tax administration). 2. dotisk 1. vyd. Brno: Masarykova univerzita, 2019, 130 pp. Učebnice Právnické fakulty MU, sv. č. 503. ISBN 978-80-210-7746-1. info
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
    not specified
  • Prezentace z výuky
Teaching methods
Lectures with discussion. Active participation in the seminar group.
Assessment methods
Written exam: 30 questions (yes x no form) for 20 min. 60 % to pass. Following oral part - 2 questions.
Language of instruction
Czech
Further Comments
Study Materials
The course is taught annually.
Listed among pre-requisites of other courses
The course is also listed under the following terms Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/law/autumn2024/NF101Zk