PrF:MP702Z Finance Law I - Course Information

MP702Z Finance Law I

Extent and Intensity

2/1. 4 credit(s). Type of Completion: z (credit).

Teacher(s)

doc. JUDr. Petr Mrkývka, Ph.D. (lecturer), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Ivana Pařízková, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Jiří Blažek, CSc. (lecturer)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Dr Mgr. Damian Czudek, Ph.D. (assistant)
Mgr. Alena Kojzarová Salinková, 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

Thu 11:10–12:40 140

• Timetable of Seminar Groups:

MP702Z/01: Mon 27. 9. to Fri 17. 12. each even Tuesday 8:00–9:30 124, D. Šramková
MP702Z/02: Mon 27. 9. to Fri 17. 12. each odd Tuesday 8:00–9:30 124, D. Šramková
MP702Z/03: Mon 27. 9. to Fri 17. 12. each even Tuesday 9:35–11:05 124, D. Šramková
MP702Z/04: Mon 27. 9. to Fri 17. 12. each odd Tuesday 9:35–11:05 124, D. Šramková
MP702Z/05: Mon 27. 9. to Fri 17. 12. each even Tuesday 11:10–12:40 124, D. Šramková
MP702Z/06: Mon 27. 9. to Fri 17. 12. each odd Tuesday 11:10–12:40 124, D. Šramková
MP702Z/07: Mon 27. 9. to Fri 17. 12. each even Wednesday 8:00–9:30 124, I. Pařízková
MP702Z/08: Mon 27. 9. to Fri 17. 12. each odd Wednesday 8:00–9:30 124, I. Pařízková
MP702Z/09: Mon 27. 9. to Fri 17. 12. each even Wednesday 9:35–11:05 124, I. Pařízková
MP702Z/10: Mon 27. 9. to Fri 17. 12. each odd Wednesday 9:35–11:05 124, I. Pařízková
MP702Z/11: Mon 27. 9. to Fri 17. 12. each even Wednesday 11:10–12:40 124, I. Pařízková
MP702Z/12: Mon 27. 9. to Fri 17. 12. each odd Wednesday 11:10–12:40 124, I. Pařízková
MP702Z/13: Mon 27. 9. to Fri 17. 12. each even Wednesday 13:30–15:00 124, M. Radvan
MP702Z/14: Mon 27. 9. to Fri 17. 12. each odd Wednesday 13:30–15:00 124, M. Radvan
MP702Z/15: Mon 27. 9. to Fri 17. 12. each even Wednesday 15:05–16:35 124, M. Radvan
MP702Z/16: Mon 27. 9. to Fri 17. 12. each odd Wednesday 15:05–16:35 124, M. Radvan
MP702Z/17: Mon 27. 9. to Fri 17. 12. each even Wednesday 16:40–18:10 126, M. Radvan
MP702Z/18: Mon 27. 9. to Fri 17. 12. each odd Wednesday 16:40–18:10 126, M. Radvan
MP702Z/19: Mon 27. 9. to Fri 17. 12. each even Wednesday 18:15–19:45 315, M. Radvan
MP702Z/20: Mon 27. 9. to Fri 17. 12. each odd Wednesday 18:15–19:45 315, M. Radvan
MP702Z/21: No timetable has been entered into IS. M. Radvan

Course Enrolment Limitations

The course is only offered to the students of the study fields the course is directly associated with.

fields of study / plans the course is directly associated with

• Law (programme PrF, M-PPV)

Course objectives

At the end of the course student should be able to understand and interpretate the basics tax law theory and legal regulation of non-fiscal part of financial law. Student should futher be able to underestand and describe the basic institutes of the tax procedure and tax administration and apply knowledge in practice.

Syllabus

• Lectures: 1. Introduction to financial law 2. Public goods, public services and public finance 3. Characteristics of financial law 4. Legal sources of financial law 5. Financial law norms 6. Financial law subjects 7. Financial law relations 8. Financial administration 9. Monetary law 10. Foreign exchange law 11. Public banking law 12. Public insurance law 13. Assay law Seminars: 1. Law-creating criteria of financial law 2. Basic terms in tax procedure 3. Principles of tax dministration 4. Documentation in tax dministration 5. Proofs and decision in tax dministration 6. Register duty

Literature

• MRKÝVKA, Petr and Ivana PAŘÍZKOVÁ. Základy finančního práva (Basics of financial law). 1st ed. Brno: Masarykova univerzita, 2008, 252 pp. Edice učebnic č. 406. ISBN 978-80-210-4514-9. info
• MRKÝVKA, Petr, Petra JÁNOŠÍKOVÁ, Ivan TOMAŽIČ, Ivana PAŘÍZKOVÁ, Dana ŠRAMKOVÁ, Michal RADVAN, Jan NECKÁŘ and Libor KYNCL. Finanční a daňové právo (Financial and tax law). 1. vyd. Plzeň: Vydavatelství a nakladetelství Aleš Čeněk, 2009, 525 pp. ISBN 978-80-7380-155-7. 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
• MRKÝVKA, Petr, Ivana PAŘÍZKOVÁ, Michal RADVAN, Dana ŠRAMKOVÁ, Tomáš FOLTAS and Petra NOVÁKOVÁ. Finanční právo a finanční správa. 1. díl (Finance Law and Finance Administration. 1st part.). Vyd. 1. Brno: Masarykova univerzita, 2004, 404 pp. (Edice učebnic PrF MU v Brně ; č. 354). ISBN 80-210-3578-1. info

Teaching methods

Lectures and seminars focused on practice incl. creating of tax documents.

Assessment methods

Semestral paper: analysis of court´s finding in tax matters. Written test: approx. 5 questions, 60 % to pass.

Language of instruction

Czech

Follow-Up Courses

• MP802Z Financial Law II

Further Comments

The course is taught annually.

Listed among pre-requisites of other courses

• MP802Z Financial Law II
  MP702Z || MP702K  
• MVV7925K Legal Clinic of Tax Law - Appellate Tax Directorate
  MP702Z || NF101Zk || NOW(MP702Z) || NOW(NF101Zk)  

• Enrolment Statistics (Autumn 2010, recent)
  
• Permalink: https://is.muni.cz/course/law/autumn2010/MP702Z