PrF:NP301Zk Procedural Financial Law - Course Information

NP301Zk Procedural Financial Law for Public Administration

Extent and Intensity

0/0/0. 5 credit(s). Type of Completion: zk (examination).

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 11. 12. 8:00–9:40 025, 10:00–11:40 025, 12:00–13:40 025, 14:00–15:40 025, Fri 8. 1. 10:00–11:40 025, 12:00–13:40 025

Prerequisites

!OBOR(PR)
Basic knowledge of administrative and financial law, including the tax system.

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

• Public Administration (programme PrF, N-VS) (2)

Course objectives

The aim of the course is to explain (particularly to the students of the master's degree program Public Administration) and thoroughly understand the legal aspects of procedural rules in the area of ​​both fiscal and non-fiscal part of the financial law. The role of EU harmonisation is also a part of the analysis. The course widens the knowledge gained and acquired especially during the previous studies of the administrative and financial law. It deepens them with a focus on the interconnections of procedural regulations, their analysis and the question of subsidiarity of legislation (especially the Tax Code).

Learning outcomes

At the end of the course students should be able to understand the links between the procedural rules within the field of financial law; understand the links between the administrative judicial review and the Part V of the Code of Civil Procedure (in relation to the tax cases and financial arbitration).

Syllabus

• 1. The application of financial procedural law in the Czech Republic and EU. Legal regulation of proceedings in public finance tasks.
• 2. Tax administration and the specifics of tax procedures.
• 3. Financial Arbiter and arbitration.
• 4. The administrative procedure in financial law matters.
• 5. Intervention processes of the so called heteronomous nature. Legislative process within the field of financial law.
• 6. Judicial review.

Literature

• Studijní materiály v IS MUNI.
• JÁNOŠÍKOVÁ, Petra, Petr MRKÝVKA, Silvie ANDERLOVÁ, Dagmar BÁRKOVÁ, Damian CZUDEK, Michal JANOVEC, Libor KYNCL, Jan NECKÁŘ, Josef NOCAR, Zdenka PAPOUŠKOVÁ, Ivana PAŘÍZKOVÁ, Michal RADVAN, Pavel SEKNIČKA, Václav ŠKOLOUT, Dana ŠRAMKOVÁ and Daniel TELECKÝ. Finanční a daňové právo. 2. aktualizované a doplněné. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s. r. o., 2016, 492 pp. ISBN 978-80-7380-639-2. info
• RADVAN, Michal. Daně a správa daní (online: pdf) (Taxes and tax administration (online: pdf)). 1st ed. Brno: Masarykova univerzita, 2014, 130 pp. Edice učebnic Právnické fakulty MU č. 503. ISBN 978-80-210-6702-8. info

Teaching methods

Theoretical training, lectures and collective consultation, case studies, presentation of the case.

Assessment methods

First: Written exam (both test and open-ended questions, 60% to pass).
Second: Oral exam with the defense of the project (optional). The analysis of the given problems are: the interpretation of certain provisions of the legal acts and related case law analysis. The theme will be individually discussed as a possible underlying theme for oral debate after passing the test.

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.

• Enrolment Statistics (Autumn 2020, recent)
  
• Permalink: https://is.muni.cz/course/law/autumn2020/NP301Zk