BVD006K Tax Law in Judicial Practices for Bachelors

Faculty of Law
Autumn 2016
Extent and Intensity
0/0. 5 credit(s). Type of Completion: k (colloquium).
Teacher(s)
JUDr. David Jeroušek (lecturer)
Mgr. Tomáš Rozehnal, Ph.D. (lecturer)
Guaranteed by
Dr Mgr. Damian Czudek, 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
Fri 30. 9. 15:05–16:35 208, 16:40–18:10 208, Fri 25. 11. 8:00–9:30 214, 9:35–11:05 214, Fri 9. 12. 15:05–16:35 209, 16:40–18:10 209
Prerequisites
( BZ101Zk Legal Theory || CBZ101Zk Legal Theory ) && !OBOR(PR) && !PROGRAM(N-VS)
The course, as regards theoretical base, in particular extends the knowledge gained primarily in the lessons of financial law, administrative law and civil procedural law and according to the existing relevant field of study.
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 20 student(s).
Current registration and enrolment status: enrolled: 0/20, only registered: 0/20, only registered with preference (fields directly associated with the programme): 0/20
fields of study / plans the course is directly associated with
there are 12 fields of study the course is directly associated with, display
Course objectives
Gaining practical skills. The student will be able to apply in conducting court proceedings (administrative courts), as a legal representative of the applicant. At the end of the course the student will be able to understand to the tax administration, administrative justice and perform basic tasks in these proceedings.
Syllabus
  • Concept and characteristics of financial (tax) law. Tax authorities and tax administration. Principles of tax administration. Tax audit   practice Proceedings remedies in tax administration. Supervisory resources and other means of protection in tax administration. Actions against the financial institutions. Proceedings of the protection against the inaction of financial institutions. Proceedings of the protection against unlawful interference, coercion or instructing financial institutions. Proceedings of the competency actions. Proceedings of the cassation complaints and the retrial.
Literature
    recommended literature
  • JEROUŠEK, David. STÍŽNOST DLE DAŇOVÉHO ŘÁDU V PRŮBĚHU DAŇOVÉ KONTROLY. Daňový expert. Praha: Wolters Kluwer ČR, a.s., 2013, vol. 2013, No 4, p. 2 - 13, 11 pp. ISSN 1801-2779. info
  • JEROUŠEK, David. ZÁKON O FINANČNÍ SPRÁVĚ ČR - ZÁKLAD FINANČNÍ SPRÁVY STÁTU (Tax administration connected with the Act on the Financial Administration of the Czech Republic). In Dny práva 2012. 2012. info
  • ROZEHNAL, Tomáš and David JEROUŠEK. Nový daňový řád - efektivní správa daní. Aktuální otázky financí a finančního práva z hlediska fiskální a monetární podpory hospodářského růstu v zemích střední a východní Evropy po roce 2010. Praha: Leges, s.r.o., 2010, p. 607-622, 15 pp. info
  • MRKÝVKA, Petr, Ivana PAŘÍZKOVÁ and Michal RADVAN. Finanční právo a finanční správa. Vyd. 1. Brno: Masarykova univerzita, 2004, 381 s. ISBN 802103579X. info
  • MRKÝVKA, Petr, Ivana PAŘÍZKOVÁ and Michal RADVAN. Finanční právo a finanční správa. Vyd. 1. Brno: Masarykova univerzita, 2004, 404 s. ISBN 8021035781. info
Teaching methods
solution of practical cases
Assessment methods
colloquium, in particular the solution of practical cases in the course of the semester
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Information on the extent and intensity of the course: 12 hod. přednášek za semestr / 12 hrs of lectures per semester.
The course is also listed under the following terms Autumn 2014, Autumn 2015, Autumn 2017, Autumn 2018, Autumn 2019.
  • Enrolment Statistics (Autumn 2016, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2016/BVD006K