MP929Z Financial Law III - Seminar

Faculty of Law
Autumn 2018
Extent and Intensity
0/1/0. 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)
Mgr. Michal Liška (lecturer)
Dr Mgr. Damian Czudek, Ph.D. (seminar tutor)
doc. JUDr. Michal Janovec, Ph.D. (seminar tutor)
JUDr. Johan Schweigl, Ph.D. (seminar tutor)
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 1. 10. to Fri 21. 12. each odd Monday 14:00–15:40 148, D. Šramková
MP929Z/02: Mon 1. 10. to Fri 21. 12. each even Monday 14:00–15:40 148, D. Šramková
MP929Z/03: Mon 1. 10. to Fri 21. 12. each odd Monday 16:00–17:40 257, D. Šramková
MP929Z/04: Mon 1. 10. to Fri 21. 12. each even Monday 16:00–17:40 257, D. Šramková
MP929Z/05: Mon 1. 10. to Fri 21. 12. each odd Tuesday 16:00–17:40 024, D. Czudek
MP929Z/06: Mon 1. 10. to Fri 21. 12. each odd Tuesday 14:00–15:40 024, D. Czudek
MP929Z/07: Mon 1. 10. to Fri 21. 12. each odd Tuesday 16:00–17:40 258, J. Schweigl
MP929Z/08: Mon 1. 10. to Fri 21. 12. each even Tuesday 16:00–17:40 258, J. Schweigl
MP929Z/09: Mon 1. 10. to Fri 21. 12. each odd Thursday 10:00–11:40 S126, M. Janovec
MP929Z/10: Mon 1. 10. to Fri 21. 12. each even Thursday 10:00–11:40 S126, M. Janovec
MP929Z/11: Mon 1. 10. to Fri 21. 12. each odd Thursday 12:00–13:40 214, D. Šramková
MP929Z/12: Mon 1. 10. to Fri 21. 12. each even Thursday 12:00–13:40 214, D. Šramková
MP929Z/13: Mon 1. 10. to Fri 21. 12. each odd Thursday 12:00–13:40 258, I. Pařízková
MP929Z/14: Mon 1. 10. to Fri 21. 12. each even Thursday 12:00–13:40 258, I. Pařízková
MP929Z/15: Mon 1. 10. to Fri 21. 12. each odd Thursday 14:00–15:40 208, J. Schweigl
MP929Z/16: Mon 1. 10. to Fri 21. 12. each even Thursday 14:00–15:40 208, J. Schweigl
MP929Z/17: Mon 1. 10. to Fri 21. 12. each odd Thursday 14:00–15:40 258, I. Pařízková
MP929Z/18: Mon 1. 10. to Fri 21. 12. each even Thursday 14:00–15:40 258, I. Pařízková
MP929Z/19: Mon 1. 10. to Fri 21. 12. each odd Thursday 16:00–17:40 124, J. Schweigl
MP929Z/20: Mon 1. 10. to Fri 21. 12. each even Thursday 16:00–17:40 124, J. Schweigl
MP929Z/22: No timetable has been entered into IS. M. Radvan
MP929Z/23: 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
The aim of the course is to apply knowledge gained during previous two semesters in the area of tax administration.
Learning outcomes
At the end of the course student should be able to - file the tax returns - argue for the client at the tax office - formulate papers those are usually prepared by financial offices - calculate most common taxes, - file the most common tex returns.
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)
Study Materials
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 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023.
  • Enrolment Statistics (Autumn 2018, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2018/MP929Z