BZ506K Custom Law

Faculty of Law
Autumn 2019
Extent and Intensity
0/0. 7 credit(s). Type of Completion: k (colloquium).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Guaranteed by
JUDr. Dana Šramková, Ph.D., MBA
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 4. 10. 10:00–11:40 214, 12:00–13:40 214, Fri 18. 10. 8:00–9:40 124, 10:00–11:40 124, Fri 1. 11. 8:00–9:40 124, 10:00–11:40 124
Prerequisites
!OBOR(PR) && !OBOR(PR01) && !PROGRAM(N-VS)
Basic knowledge of financial and tax law and tax theory.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The aim of the course is to deal with the basics of customs law from the perspective of national legislation and the relevant provisions of EU / EC law. The main objective of course can be summarizde as follows: to understand the status and system of customs law and customs administration.
Learning outcomes
At the end of the course, student should be able to describe structural components of the customs duty, explain their practical sense within the tax administration and apply the knowledge while interacting with customs administrator.
Syllabus
  • The history of the customs laws and customs administrations in the Czech Republic.
  • Customs law regulation.
  • Basic concepts of customs law.
  • Customs destination.
  • Customs procedures.
  • Responsibility in customs law.
  • Customs Administration in organizational point of view.
  • Customs Administration in the functional point of view.
  • Customs and indirect taxes.
  • International cooperation of customs administrations.
  • The role of the WTO and the WCO within the field of customs law.
Literature
  • Šramková, Dana. Celní právo a celní správa. Brno : IS MUNI CZ.
Teaching methods
Theoretical training exercises with discussions.
Assessment methods
Teaching: Lectures in the context of the full-time teaching, discussion in class, e-learning. The course is completed by colloquium. Conditions for completion: The processing of the final work with oral defense.
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 2008, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2019, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2019/BZ506K