MP929Z Financial Law III - Seminar

Faculty of Law
Autumn 2014
Extent and Intensity
0/1. 2 credit(s). Type of Completion: z (credit).
Teacher(s)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
JUDr. Ing. Libor Kyncl, Ph.D. (seminar tutor)
doc. Ing. Eva Tomášková, Ph.D. (seminar tutor)
Mgr. Alena Kojzarová Salinková, Ph.D. (assistant)
Mgr. Jan Neckář, Ph.D. (assistant)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, 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 of Seminar Groups
MP929Z/01: Mon 29. 9. to Fri 19. 12. each odd Monday 13:30–15:00 148, M. Radvan
MP929Z/02: Mon 29. 9. to Fri 19. 12. each even Monday 13:30–15:00 148, M. Radvan
MP929Z/03: Mon 29. 9. to Fri 19. 12. each odd Monday 15:05–16:35 257, M. Radvan
MP929Z/04: Mon 29. 9. to Fri 19. 12. each even Monday 15:05–16:35 257, M. Radvan
MP929Z/05: Mon 29. 9. to Fri 19. 12. each even Wednesday 16:40–18:10 302, L. Kyncl
MP929Z/06: Mon 29. 9. to Fri 19. 12. each even Friday 8:00–9:30 124, L. Kyncl
MP929Z/07: Mon 29. 9. to Fri 19. 12. each odd Thursday 9:35–11:05 129, I. Pařízková
MP929Z/08: Mon 29. 9. to Fri 19. 12. each even Thursday 9:35–11:05 129, I. Pařízková
MP929Z/09: Mon 29. 9. to Fri 19. 12. each odd Thursday 9:35–11:05 133, D. Šramková
MP929Z/10: Mon 29. 9. to Fri 19. 12. each even Thursday 9:35–11:05 133, D. Šramková
MP929Z/11: Mon 29. 9. to Fri 19. 12. each odd Thursday 11:10–12:40 214, I. Pařízková
MP929Z/12: Mon 29. 9. to Fri 19. 12. each even Thursday 11:10–12:40 214, I. Pařízková
MP929Z/13: Mon 29. 9. to Fri 19. 12. each odd Thursday 11:10–12:40 258, D. Šramková
MP929Z/14: Mon 29. 9. to Fri 19. 12. each even Thursday 11:10–12:40 258, D. Šramková
MP929Z/15: Mon 29. 9. to Fri 19. 12. each odd Thursday 13:30–15:00 258, D. Šramková
MP929Z/16: Mon 29. 9. to Fri 19. 12. each even Thursday 13:30–15:00 258, D. Šramková
MP929Z/17: Mon 29. 9. to Fri 19. 12. each odd Thursday 13:30–15:00 208, I. Pařízková
MP929Z/18: Mon 29. 9. to Fri 19. 12. each even Thursday 13:30–15:00 208, I. Pařízková
MP929Z/19: Mon 29. 9. to Fri 19. 12. each odd Thursday 15:05–16:35 126, D. Šramková
MP929Z/20: Mon 29. 9. to Fri 19. 12. each odd Thursday 18:15–19:45 124, D. Šramková
MP929Z/21: Mon 29. 9. to Fri 19. 12. each odd Thursday 15:05–16:35 124, I. Pařízková
MP929Z/22: Mon 29. 9. to Fri 19. 12. each even Thursday 15:05–16:35 124, I. Pařízková
MP929Z/23: Mon 29. 9. to Fri 19. 12. each odd Tuesday 15:05–16:35 124, L. Kyncl
MP929Z/24: No timetable has been entered into IS. M. Radvan
Prerequisites
NOW( MP929Zk Financial Law III )
Knowledge from Financial law I and II.
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 apply knowledge gained during previous two semesters in the area of tax administration. Student should be able to file the tax return and argue for the client at the tax office. As well, student should be able to formulate papers those are usually prepared by financial offices. Student should be able to calculate most common taxes, file the most common tex returns, too.
Syllabus
  • Tax administration and tax procedure applied on income taxes (calcualation of the tax, filling the tax return, reproach procedure, appeal, decision). Calculation and tax retur filling (personal income tax, corporate income tax, real estate tax, road tax, tax on civil-law acts). Pratical examples to calculate the price of goods without excises.
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
  • Aktuální daňové předpisy
  • ŠIROKÝ, Jan. Daňové teorie s praktickou aplikací. Vyd. 1. Praha: C.H. Beck, 2003, xv, 249. ISBN 8071794139. info
Teaching methods
Practical lessons on tax procedure. Practical lessons on tax calculation and tax returns filling.
Assessment methods
Graduation work of taxes and tax law: Tax administration and tax procedure applied on personal income taxes (calcualation of the tax, filling the tax return, reproach procedure, appeal, decision) - exampl,argumentations
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is also listed under the following terms Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2005, Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023.
  • Enrolment Statistics (Autumn 2014, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2014/MP929Z