BZ402K Tax Administration - sem.

Faculty of Law
Spring 2009
Extent and Intensity
0/0. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor)
JUDr. Ing. Libor Kyncl, Ph.D. (assistant)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková
Timetable of Seminar Groups
BZ402K/01: Fri 17. 4. 11:10–12:40 211, Fri 22. 5. 9:35–11:05 211, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BZ402K/02: Fri 24. 4. 11:10–12:40 211, Fri 22. 5. 11:10–12:40 214, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BZ402K/03: Fri 24. 4. 9:35–11:05 214, Fri 22. 5. 13:30–15:00 211, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BZ402K/04: Fri 24. 4. 13:30–15:00 302, Fri 22. 5. 15:05–16:35 214, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BZ402K/05: Fri 15. 5. 9:35–11:05 211, Fri 22. 5. 16:40–18:10 211, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BZ402K/06: No timetable has been entered into IS.
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
Main target of this course is to understand the basic of function of the tax administration. At the end of this course, students should be able to underestand and be able to explain operations of tax subjects and tax administrative authorities in the tax administrative procedure and tax process.
Syllabus
  • 1. Registration and serching of tax subjects. 2. Autoaplication and tax assess procedure. 3. Tax-pay procedure. 4. Security for a tax and execution. 5. Tax administrative responsibility
Literature
  • ZSDP
  • KANIOVÁ, Lenka and Alena SCHILLEROVÁ. Správa daní : úplné znění zákona, komentář, judikatura. 2., přeprac. vyd. Praha: ASPI, 2005, 387 s. ISBN 8073571064. info
Assessment methods
Seminars with discussion and practical examples. Colloquium.
Language of instruction
Czech
Further comments (probably available only in Czech)
Information on the extent and intensity of the course: 4 hod. seminářů za semestr - 4 hrs of seminars per semester.
The course is also listed under the following terms Spring 2008, Spring 2010, Spring 2011, Spring 2012, Spring 2013.
  • Enrolment Statistics (Spring 2009, recent)
  • Permalink: https://is.muni.cz/course/law/spring2009/BZ402K