MP702Z Finance Law I

Faculty of Law
Autumn 2013
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)
JUDr. Ing. Libor Kyncl, 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: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Mon 23. 9. to Fri 20. 12. Thu 9:35–11:05 140
  • Timetable of Seminar Groups:
MP702Z/01: Mon 30. 9. to Fri 20. 12. each odd Tuesday 8:00–9:30 124, I. Pařízková
MP702Z/02: Mon 30. 9. to Fri 20. 12. each even Tuesday 8:00–9:30 124, I. Pařízková
MP702Z/03: Mon 30. 9. to Fri 20. 12. each odd Tuesday 9:35–11:05 124, I. Pařízková
MP702Z/04: Mon 30. 9. to Fri 20. 12. each even Tuesday 9:35–11:05 124, I. Pařízková
MP702Z/05: Mon 30. 9. to Fri 20. 12. each odd Tuesday 11:10–12:40 124, I. Pařízková
MP702Z/06: Mon 30. 9. to Fri 20. 12. each even Tuesday 11:10–12:40 124, I. Pařízková
MP702Z/07: Mon 30. 9. to Fri 20. 12. each odd Tuesday 13:30–15:00 160, I. Pařízková
MP702Z/08: Mon 30. 9. to Fri 20. 12. each even Tuesday 13:30–15:00 160, I. Pařízková
MP702Z/09: Mon 30. 9. to Fri 20. 12. each odd Wednesday 8:00–9:30 124, M. Radvan
MP702Z/10: Mon 30. 9. to Fri 20. 12. each even Wednesday 8:00–9:30 124, M. Radvan
MP702Z/11: Mon 30. 9. to Fri 20. 12. each even Wednesday 9:35–11:05 025, M. Radvan
MP702Z/12: Mon 30. 9. to Fri 20. 12. each odd Wednesday 9:35–11:05 124, M. Radvan
MP702Z/13: Mon 30. 9. to Fri 20. 12. each odd Wednesday 11:10–12:40 124, M. Radvan
MP702Z/14: Mon 30. 9. to Fri 20. 12. each even Wednesday 11:10–12:40 124, M. Radvan
MP702Z/15: Mon 30. 9. to Fri 20. 12. each odd Wednesday 13:30–15:00 258, M. Radvan
MP702Z/16: Mon 30. 9. to Fri 20. 12. each even Wednesday 13:30–15:00 258, M. Radvan
MP702Z/17: Mon 30. 9. to Fri 20. 12. each odd Wednesday 13:30–15:00 126, L. Kyncl
MP702Z/18: Mon 30. 9. to Fri 20. 12. each even Wednesday 13:30–15:00 126, L. Kyncl
MP702Z/19: Mon 30. 9. to Fri 20. 12. each odd Wednesday 15:05–16:35 126, D. Šramková
MP702Z/20: Mon 30. 9. to Fri 20. 12. each even Wednesday 15:05–16:35 126, D. Šramková
MP702Z/21: Mon 30. 9. to Fri 20. 12. each odd Wednesday 16:40–18:10 126, D. Šramková
MP702Z/22: Mon 30. 9. to Fri 20. 12. each even Wednesday 16:40–18:10 126, D. Šramková
MP702Z/23: Mon 30. 9. to Fri 20. 12. each odd Wednesday 18:15–19:45 126, D. Šramková
MP702Z/24: Mon 30. 9. to Fri 20. 12. each even Wednesday 18:15–19:45 126, D. Šramková
MP702Z/25: 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. Characteristics of financial law 2. Financial administration 3. Tax administration I 4. Tax administration II 5. Separated administration and ulterior administration 6. Monetary and financial regime in the Czech Republic 7. Legal sources of financial law and financial law norms 8. Financial law principles and interpretation in financial law 9. Guaranties of legality in the financial law 10. Law of public finances 11. Budget law I 12. Budget law II 13. Budget law III 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
    recommended literature
  • MRKÝVKA, Petr. Determinace a diverifikace finančního práva (Determination and diversification of financial law). 1. vyd. Brno: Masarykova univerzita, 2012, 222 pp. Acta Universitatis Brunensis No 436. ISBN 978-80-210-6041-8. info
  • SIDAK, Mykola and Mária DURAČINSKÁ. Finančné právo. 2012. ISBN 978-80-89603-04-6. info
  • BAKEŠ, Milan, Marie KARFÍKOVÁ, Petr KOTÁB and Hana MARKOVÁ. Finanční právo. 2012. ISBN 978-80-7400-440-7. 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 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
  • MARKOVÁ, Hana and Radim BOHÁČ. Rozpočtové právo. 2007. ISBN 978-80-7179-551-3. 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
Written test: approx. 5 questions, 60 % to pass.
Language of instruction
Czech
Follow-Up Courses
Further Comments
The course is taught annually.
Listed among pre-requisites of other courses
The course is also listed under the following terms Autumn 1999, Autumn 2000, Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, 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 2013, recent)
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