BVV02Zk Fiscal Administration Law

Faculty of Law
Spring 2021
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
JUDr. Vladimír Balcar, Ph.D. (assistant)
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 16:00–17:40 133
  • Timetable of Seminar Groups:
BVV02Zk/01: Mon 8. 3. to Fri 28. 5. Thu 14:00–15:40 S126, D. Šramková
BVV02Zk/02: No timetable has been entered into IS. D. Šramková
BVV02Zk/03: No timetable has been entered into IS. D. Šramková
Prerequisites (in Czech)
!OBOR(PR) && !OBOR(PR01) && !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
The course gives an overview of the procedural legal regulation of the financial law, it is mostly focused on the field of taxes with excursion into the administrative processes in the non-fiscal part of the financial law. Students will be able to explain particular operations of tax subjects and tax administrative authorities in the tax administrative procedure. That is why students will be able to apply their knowledge to other procedures within the area financial law.
Learning outcomes
At the end of the course the student will be able to orientate in the field of tax administration and perform the basic operations and acts in tax proceedings. Student will be also able to apply his knowledge to other procedures within the field of financial law.
Syllabus
  • The course is focused on the most important and general issues of financial procedural law. The seminars will be focused more specifically on the area of ​​tax law and examples/case studies. 1. Characteristics of substantive law and procedural law. System and legal regulation of financial procedural law. 2. Legislative process, specifics in the field of financial law. 3. Basic concepts and institutes of procedural law. Administraive bodies applying procedural standards. Principles. 4. Tax process I .: Tax procedure and self-application, persons involved in the tax process. 5. Tax process II .: Initiation of proceedings, devidence in proceedings, decisions. 6. Tax process III .: Remedies and supervisory means, enforcement of decisions, suspension. 7. Tax process IV .: Tax registration. 8. Tax process V .: Tax assessment. 9. Tax process VI .: Tax collection. 10. Subsidiary application of the Administrative Procedure Code in the areas of the fiscal part of financial law. Subsidiary application of the Administrative Procedure Code in the non-fiscal part of financial law. Thoë role of Code of Civil Procedure in financial law. 11. Judicial review. Administrative justice. Proceedings pursuant to Part V. of Code of Civil Procedure. 12. Current issues of financial procedural law.
Literature
  • E-learning a studijní materiály v IS MUNI.
  • JÁNOŠÍKOVÁ, Petra, Petr MRKÝVKA, Silvie ANDERLOVÁ, Dagmar BÁRKOVÁ, Damian CZUDEK, Michal JANOVEC, Libor KYNCL, Jan NECKÁŘ, Josef NOCAR, Zdenka PAPOUŠKOVÁ, Ivana PAŘÍZKOVÁ, Michal RADVAN, Pavel SEKNIČKA, Václav ŠKOLOUT, Dana ŠRAMKOVÁ and Daniel TELECKÝ. Finanční a daňové právo. 2. aktualizované a doplněné. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s. r. o., 2016, 492 pp. ISBN 978-80-7380-639-2. info
  • RADVAN, Michal. Daně a správa daní (Taxes and tax administration). 1st ed. Brno: Masarykova univerzita, 2015, 130 pp. Učebnice Právnické fakulty MU, sv. č. 503. ISBN 978-80-210-7746-1. info
  • 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
The exam is written (60% to pass), according to the result of the written part then additionally oral.
Language of instruction
Czech
The course is also listed under the following terms Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2022, Spring 2023, Spring 2024, Spring 2025.
  • Enrolment Statistics (Spring 2021, recent)
  • Permalink: https://is.muni.cz/course/law/spring2021/BVV02Zk