PrF:BVV02Zk Procedural Financial Law - Course Information

BVV02Zk Procedural Financial Law

Extent and Intensity

2/2/0. 5 credit(s). Type of Completion: zk (examination).
In-person direct teaching

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)

Guaranteed by

JUDr. Dana Šramková, Ph.D., MBA
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law

Prerequisites

!OBOR(PR) && !OBOR(PR01) && !PROGRAM(N-VS)
Basic knowledge of legal theory and the fundamentals of financial law.

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: 5/70, only registered with preference (fields directly associated with the programme): 5/70

fields of study / plans the course is directly associated with

• Finance and Law (programme ESF, B-FIPR)
• Finance and Law (programme ESF, B-FU)
• Public Administration Informatics (programme FI, B-AP)

Course objectives

The aim of the course is to explain (particularly to the interfaculty students) and thoroughly understand the legal aspects of procedural rules in the area of both fiscal and non-fiscal part of the financial law. It deepens the knowledge of individual regulations by focusing on the interrelation of procedural legal regulations, their analysis and the issue of subsidiarity of legal regulations (especially the Tax Code). The role of EU harmonisation is also a part of the analysis. The course widens the knowledge gained and acquired especially during the previous studies of the administrative and financial law. It deepens them with a focus on the interconnections of procedural regulations, their analysis and the question of subsidiarity of legislation (especially the Tax Code). On the other hand, no attention is paid to the processes of budgetary law, which are taught in other courses.

Learning outcomes

At the end of the course students should be able to understand the links between the procedural rules within the field of financial law; understand the links between the administrative judicial review and the Part V of the Code of Civil Procedure (in relation to the tax cases and in relation to proceeding before the CNB and financial arbitration).

Syllabus

• • The material and procedural system and application of financial law.. • Financial procedural legislation. • Fundamental institutes of procedural law I, II. • Tax proceedings I, II, III. • Other procedures in tax administration. • Proceedings with subsidiary application of the Tax Code or Administrative Code. • Financial arbitration. • Legislative procedures in the field of financial law. • Judicial proceedings in financial law matters.

Literature

• interaktivní osnova a studijní materiály v IS MUNI.
• 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

Teaching methods

Theoretical training, collective consultation. Practical seminars, case studies.

Assessment methods

First: Written exam (both test and open-ended questions, 60% to pass). • Second: Oral examination with project defence (optional). Analysis of assigned legal problems, which consist of: interpretation of selected provisions of laws or other legal regulations and analysis of related case law or elaboration of specific cases and submissions in the field of financial procedural law.

Language of instruction

Czech

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