PrF:MP702Z Finance Law I - Course Information

MP702Z Finance Law I

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: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law

Timetable

Mon 19. 9. to Fri 16. 12. Mon 12:00–13:40 140

• Timetable of Seminar Groups:

MP702Z/01: Mon 26. 9. to Fri 16. 12. each even Tuesday 8:00–9:40 124, J. Neckář
MP702Z/02: Mon 26. 9. to Fri 16. 12. each odd Tuesday 8:00–9:40 124, J. Neckář
MP702Z/03: Mon 26. 9. to Fri 16. 12. each even Tuesday 10:00–11:40 124, J. Neckář
MP702Z/04: Mon 26. 9. to Fri 16. 12. each odd Tuesday 10:00–11:40 124, J. Neckář
MP702Z/05: Mon 26. 9. to Fri 16. 12. each even Wednesday 8:00–9:40 124, D. Šramková
MP702Z/06: Mon 26. 9. to Fri 16. 12. each odd Wednesday 8:00–9:40 124, D. Šramková
MP702Z/07: Mon 26. 9. to Fri 16. 12. each even Wednesday 10:00–11:40 124, D. Šramková
MP702Z/08: Mon 26. 9. to Fri 16. 12. each odd Wednesday 10:00–11:40 257, D. Šramková
MP702Z/09: Mon 26. 9. to Fri 16. 12. each even Tuesday 12:00–13:40 124, D. Czudek
MP702Z/10: Mon 26. 9. to Fri 16. 12. each odd Tuesday 12:00–13:40 215, D. Czudek
MP702Z/11: Mon 26. 9. to Fri 16. 12. each even Wednesday 12:00–13:40 124, I. Pařízková
MP702Z/12: Mon 26. 9. to Fri 16. 12. each odd Wednesday 12:00–13:40 124, I. Pařízková
MP702Z/13: Mon 26. 9. to Fri 16. 12. each even Tuesday 14:00–15:40 034, D. Czudek
MP702Z/14: Mon 26. 9. to Fri 16. 12. each odd Tuesday 14:00–15:40 034, D. Czudek
MP702Z/15: Mon 26. 9. to Fri 16. 12. each even Wednesday 14:00–15:40 042, I. Pařízková
MP702Z/16: Mon 26. 9. to Fri 16. 12. each odd Wednesday 14:00–15:40 042, I. Pařízková
MP702Z/17: Mon 26. 9. to Fri 16. 12. each even Tuesday 16:00–17:40 215, I. Pařízková
MP702Z/18: 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, subjects, periods 3. Principles of tax administration 4. Documentation in tax administration, proofs and decision in tax administration 5. Remedial instruments 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

Ongoing performance according to the assignment of the seminar leader. Written test: (20 questions yes x no), 20 minutes, 60 % to pass.

Language of instruction

Czech

Follow-Up Courses

• MP802Z Financial Law II

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.

Listed among pre-requisites of other courses

• MP802Z Financial Law II
  MP702Z || MP702K  
• MVV7925K Legal Clinic of Tax Law - Appellate Tax Directorate
  MP702Z || NF101Zk || NOW(MP702Z) || NOW(NF101Zk)  

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 2022, recent)
  
• Permalink: https://is.muni.cz/course/law/autumn2022/MP702Z