BVV02Zk Fiscal Administration Law

Faculty of Law
Spring 2016
Extent and Intensity
2/2. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer)
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
Thu 15:05–16:35 133
  • Timetable of Seminar Groups:
BVV02Zk/01: Mon 29. 2. to Fri 20. 5. Thu 13:30–15:00 133, D. Šramková
BVV02Zk/02: Mon 29. 2. to Fri 20. 5. Thu 16:40–18:10 133, D. Šramková
BVV02Zk/03: No timetable has been entered into IS. D. Šramková
Prerequisites (in Czech)
!OBOR(PR) && !PROGRAM(N-VS)
Course Enrolment Limitations
The course is also offered to the students of the fields other than those 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, only registered with preference (fields directly associated with the programme): 0/70
fields of study / plans the course is directly associated with
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
Further comments (probably available only in Czech)
Study Materials
The course is also listed under the following terms Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.
  • Enrolment Statistics (Spring 2016, recent)
  • Permalink: https://is.muni.cz/course/law/spring2016/BVV02Zk