MV934K Tax Procedure

Faculty of Law
Autumn 2009
Extent and Intensity
0/2. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
JUDr. Alena Schillerová, Ph.D. (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (seminar tutor)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)
JUDr. Petra Schillerová, Ph.D. (assistant)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková
Timetable of Seminar Groups
MV934K/01: Mon 28. 9. to Fri 18. 12. Tue 16:40–18:10 257, A. Schillerová
MV934K/02: No timetable has been entered into IS. A. Schillerová
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25
fields of study / plans the course is directly associated with
  • Law (programme PrF, M-PPV)
Course objectives
The target of this cours is learn resolutions of causes of the tax procedure and others procedures in face of the tax administrative authorities. At the end of the course student should be able to understand basic terms in the area of tax procedure, solve the causes in tax procedure and orientate in the area of tax procedure in general.
Syllabus
  • Tax administration and procedures in face of tax administrative authority. Procedural stage. Problem of the subsidiary use of the Administrative Procedural Code in procedures in face of the tax administrative authority. Practical examples of tax procedures.
Literature
  • 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
  • KANIOVÁ, Lenka and Alena SCHILLEROVÁ. Správa daní : úplné znění zákona, komentář, judikatura. 2., přeprac. vyd. Praha: ASPI, 2005, 387 s. ISBN 8073571064. info
  • KOBÍK, Jaroslav and Jiří ŠPERL. Dokazování v daňovém řízení. Praha: ASPI, 2004, 171 s. ISBN 8086395944. info
  • ZSDP
Teaching methods
Presentations and drills by professionals in the tax administration.
Assessment methods
Seminars with discussion and practical examples. Colloquium - semestral paper.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
General note: Na výuce předmětu se podílí externí učitelé: soudce NSS a zást.řed. FÚ.
The course is also listed under the following terms Autumn 2005, Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2009, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2009/MV934K