PrF:MP702Z Finance Law I - Course Information
MP702Z Finance Law I
Faculty of LawAutumn 2020
- Extent and Intensity
- 2/1/0. 4 credit(s). Type of Completion: z (credit).
- Teacher(s)
- doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Dr Mgr. Damian Czudek, Ph.D. (lecturer)
doc. JUDr. Michal Janovec, Ph.D. (lecturer)
JUDr. Johan Schweigl, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (seminar tutor)
Ing. Barbora Buchtová, Ph.D. (assistant)
doc. Ing. Martin Svoboda, 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 12:00–13:40 025
- Timetable of Seminar Groups:
MP702Z/02: Mon 12. 10. to Fri 15. 1. each even Tuesday 8:00–9:40 124, J. Neckář
MP702Z/03: Mon 12. 10. to Fri 15. 1. each odd Tuesday 10:00–11:40 124, J. Neckář
MP702Z/04: Mon 12. 10. to Fri 15. 1. each even Tuesday 10:00–11:40 124, J. Neckář
MP702Z/05: Mon 12. 10. to Fri 15. 1. each odd Tuesday 12:00–13:40 124, J. Neckář
MP702Z/06: Mon 12. 10. to Fri 15. 1. each even Tuesday 12:00–13:40 024, J. Neckář
MP702Z/07: Mon 12. 10. to Fri 15. 1. each odd Wednesday 8:00–9:40 124, D. Czudek
MP702Z/08: Mon 12. 10. to Fri 15. 1. each even Wednesday 8:00–9:40 124, D. Czudek
MP702Z/09: Mon 12. 10. to Fri 15. 1. each odd Wednesday 10:00–11:40 124, D. Czudek
MP702Z/10: Mon 12. 10. to Fri 15. 1. each even Wednesday 10:00–11:40 257, D. Czudek
MP702Z/11: Mon 12. 10. to Fri 15. 1. each odd Wednesday 12:00–13:40 124, I. Pařízková
MP702Z/12: Mon 12. 10. to Fri 15. 1. each even Wednesday 12:00–13:40 124, I. Pařízková
MP702Z/13: Mon 12. 10. to Fri 15. 1. each odd Wednesday 14:00–15:40 042, I. Pařízková
MP702Z/14: Mon 12. 10. to Fri 15. 1. each even Wednesday 14:00–15:40 042, I. Pařízková
MP702Z/15: Mon 12. 10. to Fri 15. 1. each odd Wednesday 16:00–17:40 Virtuální místnost, D. Šramková
MP702Z/16: No timetable has been entered into IS. D. Šramková - 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
- Course objectives
- Learning outcomes of the course is to provide a basis for studying legal regulation of the public financial activity.
- Learning outcomes
- At the end of the course student should be able to understand and interpretate the basics tax law theory and legal regulation of 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
- required literature
- MRKÝVKA, Petr. Propedeutika finančního práva I : Obecná část. 1. vyd. Brno: Masarykova univerzita, 2015, 128 pp. ISBN 978-80-210-7745-4. info
- HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and KOL. Finanční a daňové právo (Financial and Tax Law). 3. aktualizované a rozšířené. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2020, 493 pp. ISBN 978-80-7380-796-2. info
- Poznámka: Finanční a daňové právo: str. 50-129, 416-454
- RADVAN, Michal. Daně a správa daní (Taxes and tax administration). 1st ed. Brno: Masarykova univerzita, 2015, 130 pp. Učebnice Právnické fakulty MU, sv. č. 503. ISBN 978-80-210-7746-1. info
- recommended literature
- TOMÁŠKOVÁ, Eva and Ivana PAŘÍZKOVÁ. Veřejné finance – ekonomické souvislosti. 1. dotisk 1. vyd. Brno: Masarykova univerzita, 2016, 136 pp. ISBN 978-80-210-7749-2. info
- not specified
- Texty a prezentace v interaktivní osnově a studijních materiálech v IS
- Teaching methods
- Lectures and seminars focused on practice incl. creating of tax documents.
- Assessment methods
- Written test: 60 % to pass.
- Language of instruction
- Czech
- Follow-Up Courses
- Further comments (probably available only in Czech)
- Study Materials
The course is taught annually. - Listed among pre-requisites of other courses
- Teacher's information
- The written test is a cross-sectional test of the subject matter.
Mandatory texts specified in the interactive syllabus or in the interpretation are limited by the maximum credit load. The scope of the text from the compulsory literature (Finanční a daňové právo) is limited only to the topics in the syllabus. The remaining text is recommended and expands knowledge.
- Enrolment Statistics (Autumn 2020, recent)
- Permalink: https://is.muni.cz/course/law/autumn2020/MP702Z