MV914Zk Customs Law

Faculty of Law
Autumn 2000
Extent and Intensity
1/1/0. 2 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Václav Novák, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Václav Novák, Ph.D. (seminar tutor), JUDr. Alena Blažková, Ph.D. (deputy)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 31 student(s).
Current registration and enrolment status: enrolled: 0/31, only registered: 0/31, only registered with preference (fields directly associated with the programme): 0/31
fields of study / plans the course is directly associated with
  • Law (programme PrF, M-PPV)
Course objectives
MV914Zk Customs Law Nature and position of customs law within the legal system of the Czech Republic. Basic concepts. Development and importance of customs duties and customs system. State customs policy and its relation to tax policy. EU customs and tax policies - overview. Organisation of customs administration in the Czech Republic. Rights, powers and duties of customs administration employees. Customs supervision. Origin of goods, dutiable value. Customs duty and customs tariff. Documentation of goods. Position of clearance agent and customs constancy. Customs procedure. Customs offences. Customs union. GATT and WTO.
Syllabus
  • MV914Zk Customs Law Nature and position of customs law within the legal system of the Czech Republic. Basic concepts. Development and importance of customs duties and customs system. State customs policy and its relation to tax policy. EU customs and tax policies - overview. Organisation of customs administration in the Czech Republic. Rights, powers and duties of customs administration employees. Customs supervision. Origin of goods, dutiable value. Customs duty and customs tariff. Documentation of goods. Position of clearance agent and customs constancy. Customs procedure. Customs offences. Customs union. GATT and WTO.
Literature
  • BAKEŠ, Milan. Finanční právo. 2. přeprac. a rozš. vyd. Praha: C.H. Beck, 1999, xxvii, 416. ISBN 8071792640. info
  • MRKÝVKA, Petr. Finanční správa. 1. vyd. Brno: Masarykova univerzita, 1997, 192 s. ISBN 80-210-1685-X. info
  • Celní zákon a prováděcí předpisy v platném znění
Assessment methods (in Czech)
ústní
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is taught: every week.
General note: Přednášející je externím učitelem.
The course is also listed under the following terms Autumn 1999.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/law/autumn2000/MV914Zk