NF201Zk Tax Law II - special part

Faculty of Law
Spring 2022
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer)
doc. JUDr. Michal Janovec, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Dr Mgr. Damian Czudek, Ph.D. (seminar tutor)
doc. JUDr. Michal Janovec, Ph.D. (seminar tutor)
Mgr. Jan Neckář, Ph.D. (seminar tutor)
Ing. JUDr. Marek Bočánek, Ph.D., LL.M., DBA (assistant)
Mgr. Tereza Čejková (assistant)
Mgr. Michael Feldek, Ph.D. (assistant)
Mgr. Andrea Vuongová (assistant)
Guaranteed by
Dr Mgr. Damian Czudek, 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
Mon 21. 2. to Fri 20. 5. Tue 14:00–15:40 209
  • Timetable of Seminar Groups:
NF201Zk/01: Mon 28. 2. to Fri 20. 5. each even Tuesday 12:00–13:40 214, D. Czudek
Prerequisites
!OBOR(PR) && !OBOR(PR01) && !PROGRAM(N-VS)
Prerequisites for registration of this course is to pass course Tax law - basic part and basic knowledge of the functioning of financial markets and financial institutions.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The subject is conceived as a follow-up to the general knowledge gained in the subject Tax Law I - general part. It focuses on individual taxes with regard to the focus of the study program Finance and Law, i.e. the taxation of activities related to the financial market, respectively to the non-fiscal part of financial law. The aim is to acquaint the student with both the theoretical knowledge and practical issues (workshop).
Learning outcomes
The aim is to acquaint students with both the theoretical knowledge and practical issues arising from the taxation of activities and institutions on the financial market. At the end of the course, the student should be able to orientate in tax obstacles in the area of non-fiscal part of financial law, i.e. how public power affects the activities of participants in legal relationships on the financial market, in the form of the imposition and fulfillment of financial obligations (taxes) and other procedural obligations that are related.
Syllabus
  • 1. Introduction 2. tax on personal income – broker as a self-employed 3. corporate income tax - income tax of financial institutions 4. taxation of investment instruments 5. Financial markets and taxation 6. Insurance companies - funds 7. Banking - deposit insurance, tax on bank trades 8. Real estate transfers 9. Holdings - avoiding profit shifting 10. Fees, commissions and brokers 11. Actual topic 12. Colloquium / test The theme of the seminars follows the lectures with a focus on the practical and, in particular, the procedural aspects of the issue.
Literature
    recommended literature
  • NOVOTNÁ, Monika, Kateřina JORDANOVOVÁ, Lenka KRUPIČKOVÁ and Jakub ŠOTNÍK. Daňové řízení. Vydání první. V Praze: C.H. Beck, 2019, xv, 264. ISBN 9788074007309. info
  • Daňový řád. Edited by Tomáš Rozehnal. Vydání první. Praha: Wolters Kluwer, 2019, xvii, 481. ISBN 9788075982056. info
  • MRKÝVKA, Petr and Petra JANOŠÍKOVÁ. Finanční a daňové právo (Financial and Tax Law). 2. a doplněné. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2016, 492 pp. učebnice. 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
  • BAKEŠ, Milan. Finanční právo. 6. upr. vyd. Praha: C.H. Beck, 2012, xxx, 519. ISBN 9788074004407. info
Teaching methods
Attendance at lectures, discussion, submission of seminar paper, processing of practical model examples, final written test and exam. Working with the laws and decisions of national and European courts and other relevant authorities. The rules of attendance and the number of absences are governed by the MU Study and Examination Regulations.
Assessment methods
• - The test is made in writing to the following validation verbal skills. - To assess performance of students the following scale is applied (common to full-time and combined form of study): • A 92 - 100% • B 84 - 91% • C 76 - 83% • D 68 to 75% • E 60 - 67% • F less than 60% •
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
The course is also listed under the following terms Spring 2020, Spring 2021, Spring 2023, Spring 2024, Spring 2025.
  • Enrolment Statistics (Spring 2022, recent)
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