PrF:BVV02Zk Fiscal Administration Law - Course Information
BVV02Zk Fiscal Administration Law
Faculty of LawSpring 2014
- Extent and Intensity
- 2/2. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
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)
JUDr. David Jeroušek (assistant), doc. JUDr. Petr Mrkývka, Ph.D. (deputy) - 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
- Mon 24. 2. to Fri 23. 5. Thu 13:30–15:00 133
- Timetable of Seminar Groups:
BVV02Zk/02: Mon 3. 3. to Fri 23. 5. Thu 15:05–16:35 133, D. Šramková
BVV02Zk/03: 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.
The capacity limit for the course is 70 student(s).
Current registration and enrolment status: enrolled: 0/70, only registered: 0/70 - fields of study / plans the course is directly associated with
- Finance and Law (programme ESF, B-FU)
- Public Administration Informatics (programme FI, B-AP)
- Course objectives
- At the end of this course, students should be able to underestand and be able to orientate in the field of tax administration, and perform basic operation in tax proceedings, explain operations of tax subjects and tax administrative authorities in the tax administrative procedure and tax process. Student should be able to apply knowledge in the area of other administration within the non-fiscal part of financial law.
- Syllabus
- 1. Tax, tax system. 2. Tax law, tax law norms, interpretation and pllication. 3. Tax administration. 4. Tax process I - autoaplication, subjects etc. 5. Tax process II - concrete tax process incl. remedies. 6. Tax process III - registration process. 7. Tax process IV - tax assessment. 8. Tax process V - tax payments. 9. Avoiding of double taxation, international cooperation. 10. Public administration in monetary area. 11. Public administration in financial markets supervision. 12. Public administration in the area of cachets.
- Literature
- MRKÝVKA, Petr, Ivana PAŘÍZKOVÁ, Michal RADVAN, Dana ŠRAMKOVÁ, Tomáš FOLTAS and Petra NOVÁKOVÁ. Finanční právo a finanční správa. 1. díl (Finance Law and Finance Administration. 1st part.). Vyd. 1. Brno: Masarykova univerzita, 2004, 404 pp. (Edice učebnic PrF MU v Brně ; č. 354). ISBN 80-210-3578-1. info
- Mrkývka, Petr a kol. Finanční právo a finanční správa. 2. díl. Vyd. 1. Brno: Masarykova univerzita, 2004. 381s. (Edice učebnice PrF MU v Brně ; č. 355) ISBN 80-210-3578-X
- KANIOVÁ, Lenka and Alena SCHILLEROVÁ. Správa daní : úplné znění zákona, komentář, judikatura. 2., přeprac. vyd. Praha: ASPI, 2005, 387 s. ISBN 8073571064. info
- Aktuální studijní materiály v IS MU
- RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
- Teaching methods
- Lectures with discussion. Practical seminars.
- Assessment methods
- Written exam (60 % to pass) and oral.
- Language of instruction
- Czech
- Enrolment Statistics (Spring 2014, recent)
- Permalink: https://is.muni.cz/course/law/spring2014/BVV02Zk