MP702Z Finance Law I

Faculty of Law
Autumn 2021
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. (deputy)
JUDr. Ivana Pařízková, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
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 20. 9. to Fri 17. 12. Mon 12:00–13:40 030
  • Timetable of Seminar Groups:
MP702Z/01: Mon 27. 9. to Fri 17. 12. each even Tuesday 8:00–9:40 124, J. Neckář
MP702Z/02: Mon 27. 9. to Fri 17. 12. each odd Tuesday 8:00–9:40 124, J. Neckář
MP702Z/03: Mon 27. 9. to Fri 17. 12. each even Tuesday 10:00–11:40 124, J. Neckář
MP702Z/04: Mon 27. 9. to Fri 17. 12. each odd Tuesday 10:00–11:40 124, J. Neckář
MP702Z/05: Mon 27. 9. to Fri 17. 12. each even Tuesday 12:00–13:40 124, I. Pařízková
MP702Z/06: Mon 27. 9. to Fri 17. 12. each odd Tuesday 12:00–13:40 215, I. Pařízková
MP702Z/07: Mon 27. 9. to Fri 17. 12. each even Wednesday 8:00–9:40 124, D. Czudek
MP702Z/08: Mon 27. 9. to Fri 17. 12. each odd Wednesday 8:00–9:40 124, D. Czudek
MP702Z/09: Mon 27. 9. to Fri 17. 12. each even Wednesday 10:00–11:40 124, D. Czudek
MP702Z/10: Mon 27. 9. to Fri 17. 12. each odd Wednesday 10:00–11:40 257, D. Czudek
MP702Z/11: Mon 27. 9. to Fri 17. 12. each even Wednesday 12:00–13:40 124, D. Czudek
MP702Z/12: Mon 27. 9. to Fri 17. 12. each odd Wednesday 12:00–13:40 124, D. Czudek
MP702Z/13: Mon 27. 9. to Fri 17. 12. each even Wednesday 14:00–15:40 042, D. Šramková
MP702Z/14: Mon 27. 9. to Fri 17. 12. each odd Wednesday 14:00–15:40 042, D. Šramková
MP702Z/15: Mon 27. 9. to Fri 17. 12. each even Tuesday 14:00–15:40 034, D. Czudek
MP702Z/16: Mon 27. 9. to Fri 17. 12. each odd Tuesday 14:00–15:40 034, D. Czudek
MP702Z/17: Mon 27. 9. to Fri 17. 12. each even Wednesday 16:00–17:40 038, D. Šramková
MP702Z/18: Mon 27. 9. to Fri 17. 12. each odd Wednesday 16:00–17:40 038, D. Šramková
MP702Z/19: Mon 27. 9. to Fri 17. 12. each even Tuesday 16:00–17:40 136, I. Pařízková
MP702Z/20: Mon 27. 9. to Fri 17. 12. each odd Tuesday 16:00–17:40 136, I. Pařízková
MP702Z/21: No timetable has been entered into IS. J. Neckář
MP702Z/22: No timetable has been entered into IS. J. Neckář
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, PR_)
  • Law (programme PrF, M-PPV)
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
    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
  • RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. 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.

The course is also listed under the following terms Autumn 1999, Autumn 2000, Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2021, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2021/MP702Z