MP802Z Financial Law II

Faculty of Law
Spring 2021
Extent and Intensity
2/1/0. 4 credit(s). Type of Completion: z (credit).
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer)
doc. JUDr. Michal Janovec, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Johan Schweigl, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Mgr. Martina Vavříková (assistant)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
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
Tue 10:00–11:40 038
  • Timetable of Seminar Groups:
MP802Z/01: Mon 8. 3. to Fri 28. 5. each odd Monday 12:00–13:40 160, J. Neckář
MP802Z/02: Mon 8. 3. to Fri 28. 5. each even Monday 12:00–13:40 160, J. Neckář
MP802Z/03: Mon 8. 3. to Fri 28. 5. each odd Thursday 8:00–9:40 S126, D. Šramková
MP802Z/04: Mon 8. 3. to Fri 28. 5. each even Thursday 8:00–9:40 S126, D. Šramková
MP802Z/05: Mon 8. 3. to Fri 28. 5. each odd Wednesday 8:00–9:40 258, J. Neckář
MP802Z/06: Mon 8. 3. to Fri 28. 5. each even Wednesday 8:00–9:40 258, J. Neckář
MP802Z/07: Mon 8. 3. to Fri 28. 5. each odd Wednesday 10:00–11:40 258, I. Pařízková
MP802Z/08: Mon 8. 3. to Fri 28. 5. each even Wednesday 10:00–11:40 258, I. Pařízková
MP802Z/09: Mon 8. 3. to Fri 28. 5. each odd Wednesday 10:00–11:40 133, D. Czudek
MP802Z/10: Mon 8. 3. to Fri 28. 5. each even Wednesday 10:00–11:40 133, D. Czudek
MP802Z/11: Mon 8. 3. to Fri 28. 5. each odd Wednesday 12:00–13:40 133, I. Pařízková
MP802Z/12: Mon 8. 3. to Fri 28. 5. each even Wednesday 12:00–13:40 133, I. Pařízková
MP802Z/13: Mon 8. 3. to Fri 28. 5. each odd Wednesday 12:00–13:40 209, D. Czudek
MP802Z/14: Mon 8. 3. to Fri 28. 5. each even Wednesday 12:00–13:40 209, D. Czudek
MP802Z/15: Mon 8. 3. to Fri 28. 5. each even Thursday 10:00–11:40 S126, D. Šramková
MP802Z/16: No timetable has been entered into IS. M. Radvan
Prerequisites
MP702Z Finance Law I || MP702K Finance Law I
Knowledge from Financial law I.
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
The aim of the course is to acquaint students with substantial and procedural tax law regulation in the Czech Republic.
Learning outcomes
At the end of the course student should be able to - understand and interpretate tax regulation - to underestand and describe all institutes of the tax procedure and tax administration - apply knowledge in practice.
Syllabus
  • Lectures: 1. Tax law 2. Legal regulation of the income taxes I 3. Legal regulation of the income taxes II 4. Legal regulation of the property taxes I 5. Legal regulation of the property taxes II 6. Indirect taxes law 7. Legal regulation of the VAT I 8. Legal regulation of the VAT II 9. Legal regultion of the consumption and energy taxes¨ 10. Customs law 11. International cooperation in tax administration. Avoidance of double taxation. 12. Local taxes and charges 13. Charges law Seminars: 1. Personal income tax. 2.- 6. Tax administration
Literature
    required literature
  • 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
    recommended literature
  • 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
  • RADVAN, Michal. Místní daně (Local Taxes). 1st ed. Praha: Wolters Kluwer ČR, 2012, 244 pp. Téma. ISBN 978-80-7357-932-6. info
  • BAKEŠ, Milan, Marie KARFÍKOVÁ, Petr KOTÁB and Hana MARKOVÁ. Finanční právo. 2012. ISBN 978-80-7400-440-7. info
  • SIDAK, Mykola and Mária DURAČINSKÁ. Finančné právo. 2012. ISBN 978-80-89603-04-6. info
  • Aktuální daňové předpisy
Teaching methods
Lectures and seminars focused on practice incl. creating of tax documents.
Assessment methods
Graduation paper and compliance of semester assignment.
Language of instruction
Czech
Further Comments
Study Materials
The course is taught annually.
Listed among pre-requisites of other courses
The course is also listed under the following terms Spring 2000, Spring 2001, Spring 2002, Spring 2003, Spring 2004, Spring 2005, Spring 2009, Spring 2010, 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/MP802Z