Course Information

MP802Z Financial Law II

Faculty of Law
Spring 2025

Extent and Intensity

2/1/0. 3 credit(s). Type of Completion: z (credit).
In-person direct teaching

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)

Guaranteed by

prof. JUDr. Ing. Michal Radvan, Ph.D.
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

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: Tax law Legal regulation of income taxes Legal regulation of property taxes Law of indirect taxes Customs law International cooperation in tax administration. Avoidance of double taxation. Fee law Seminars: Personal income tax Tax proceedings

Literature

required literature

RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
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
Aktuální daňové předpisy

not specified

prezentace z přednášek

Teaching methods

Lectures and seminars focused on practice incl. creating of tax documents.

Assessment methods

Ongoing performance according to the assignment of the seminar leader. The clause on personal income tax and tax administration.

Language of instruction

Czech

Further Comments

The course is taught annually.
The course is taught: every week.

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 2021, Spring 2022, Spring 2023, Spring 2024.

MP802Z Financial Law II

Faculty of Law
Spring 2024

Extent and Intensity

2/1/0. 3 credit(s). Type of Completion: z (credit).

Teacher(s)

Guaranteed by

Timetable

Mon 26. 2. to Fri 24. 5. Tue 10:00–11:40 034

Timetable of Seminar Groups:

MP802Z/01: Mon 4. 3. to Fri 24. 5. each odd Monday 12:00–13:40 160, D. Czudek
MP802Z/02: Mon 4. 3. to Fri 24. 5. each even Monday 12:00–13:40 160, D. Czudek
MP802Z/03: Mon 4. 3. to Fri 24. 5. each odd Monday 14:00–15:40 030, D. Czudek
MP802Z/04: Mon 4. 3. to Fri 24. 5. each even Monday 14:00–15:40 034, D. Czudek
MP802Z/05: Mon 4. 3. to Fri 24. 5. each odd Wednesday 8:00–9:40 258, J. Neckář
MP802Z/06: Mon 4. 3. to Fri 24. 5. each even Wednesday 8:00–9:40 258, J. Neckář
MP802Z/07: Mon 4. 3. to Fri 24. 5. each odd Wednesday 10:00–11:40 133, J. Neckář
MP802Z/08: Mon 4. 3. to Fri 24. 5. each even Wednesday 10:00–11:40 133, J. Neckář
MP802Z/09: Mon 4. 3. to Fri 24. 5. each odd Wednesday 12:00–13:40 133, I. Pařízková
MP802Z/10: Mon 4. 3. to Fri 24. 5. each even Wednesday 12:00–13:40 133, I. Pařízková
MP802Z/11: Mon 4. 3. to Fri 24. 5. each even Wednesday 14:00–15:40 214, I. Pařízková
MP802Z/12: Mon 4. 3. to Fri 24. 5. each odd Wednesday 14:00–15:40 124, I. Pařízková
MP802Z/13: Mon 4. 3. to Fri 24. 5. each odd Thursday 8:00–9:40 020, D. Šramková
MP802Z/14: Mon 4. 3. to Fri 24. 5. each even Thursday 8:00–9:40 038, D. Šramková
MP802Z/15: Mon 4. 3. to Fri 24. 5. each odd Thursday 10:00–11:40 038, D. Šramková
MP802Z/16: Mon 4. 3. to Fri 24. 5. each even Thursday 10:00–11:40 025, D. Šramková
MP802Z/17: Mon 4. 3. to Fri 24. 5. each odd Monday 16:00–17:40 140, D. Czudek
MP802Z/18: Mon 4. 3. to Fri 24. 5. each even Monday 16:00–17:40 140, D. Czudek
MP802Z/19: Mon 4. 3. to Fri 24. 5. each even Thursday 8:00–9:40 126, I. Pařízková
MP802Z/20: No timetable has been entered into IS. D. Czudek

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

Syllabus

Lectures: Tax law Legal regulation of income taxes Legal regulation of property taxes Law of indirect taxes Customs law International cooperation in tax administration. Avoidance of double taxation. Fee law Seminars: Personal income tax Tax proceedings

Literature

required literature

RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
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
Aktuální daňové předpisy

not specified

prezentace z přednášek

Teaching methods

Lectures and seminars focused on practice incl. creating of tax documents.

Assessment methods

Ongoing performance according to the assignment of the seminar leader. The clause on personal income tax and tax administration.

Language of instruction

Czech

Further Comments

Study Materials
The course is taught annually.

Listed among pre-requisites of other courses

MP802Z Financial Law II

Faculty of Law
Spring 2023

Extent and Intensity

2/1/0. 4 credit(s). Type of Completion: z (credit).

Teacher(s)

Guaranteed by

Timetable

Mon 20. 2. to Fri 19. 5. Tue 10:00–11:40 034

Timetable of Seminar Groups:

MP802Z/01: Mon 27. 2. to Fri 19. 5. each even Monday 12:00–13:40 160, D. Czudek
MP802Z/02: Mon 27. 2. to Fri 19. 5. each odd Monday 12:00–13:40 160, D. Czudek
MP802Z/03: Mon 27. 2. to Fri 19. 5. each even Monday 14:00–15:40 034, D. Czudek
MP802Z/04: Mon 27. 2. to Fri 19. 5. each odd Monday 14:00–15:40 030, D. Czudek
MP802Z/05: Mon 27. 2. to Fri 19. 5. each even Wednesday 8:00–9:40 258, J. Neckář
MP802Z/06: Mon 27. 2. to Fri 19. 5. each odd Wednesday 8:00–9:40 258, J. Neckář
MP802Z/07: Mon 27. 2. to Fri 19. 5. each even Wednesday 10:00–11:40 133, J. Neckář
MP802Z/08: Mon 27. 2. to Fri 19. 5. each odd Wednesday 10:00–11:40 133, J. Neckář
MP802Z/09: Mon 27. 2. to Fri 19. 5. each even Wednesday 12:00–13:40 133, I. Pařízková
MP802Z/10: Mon 27. 2. to Fri 19. 5. each odd Wednesday 12:00–13:40 133, I. Pařízková
MP802Z/11: Mon 27. 2. to Fri 19. 5. each even Wednesday 14:00–15:40 124, I. Pařízková
MP802Z/12: Mon 27. 2. to Fri 19. 5. each odd Wednesday 14:00–15:40 214, I. Pařízková
MP802Z/13: Mon 27. 2. to Fri 19. 5. each even Thursday 8:00–9:40 038, D. Šramková
MP802Z/14: Mon 27. 2. to Fri 19. 5. each odd Thursday 8:00–9:40 038, D. Šramková
MP802Z/15: Mon 27. 2. to Fri 19. 5. each even Thursday 10:00–11:40 025, D. Šramková
MP802Z/16: Mon 27. 2. to Fri 19. 5. each odd Thursday 10:00–11:40 038, D. Šramková
MP802Z/17: No timetable has been entered into IS. D. Czudek

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

Syllabus

Lectures: Tax law Legal regulation of income taxes Legal regulation of property taxes Law of indirect taxes Customs law International cooperation in tax administration. Avoidance of double taxation. Fee law Seminars: Personal income tax Tax proceedings

Literature

required literature

RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
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
Aktuální daňové předpisy

not specified

prezentace z přednášek

Teaching methods

Lectures and seminars focused on practice incl. creating of tax documents.

Assessment methods

Ongoing performance according to the assignment of the seminar leader. The clause on personal income tax and tax administration.

Language of instruction

Czech

Further Comments

Study Materials
The course is taught annually.

Listed among pre-requisites of other courses

MP802Z Financial Law II

Faculty of Law
Spring 2022

Extent and Intensity

2/1/0. 4 credit(s). Type of Completion: z (credit).

Teacher(s)

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

Mon 21. 2. to Fri 20. 5. Tue 10:00–11:40 136

Timetable of Seminar Groups:

MP802Z/01: Mon 28. 2. to Fri 20. 5. each even Monday 12:00–13:40 160, D. Czudek
MP802Z/02: Mon 28. 2. to Fri 20. 5. each odd Monday 12:00–13:40 160, D. Czudek
MP802Z/03: Mon 28. 2. to Fri 20. 5. each even Wednesday 8:00–9:40 258, I. Pařízková
MP802Z/04: Mon 28. 2. to Fri 20. 5. each odd Wednesday 8:00–9:40 258, I. Pařízková
MP802Z/05: Mon 28. 2. to Fri 20. 5. each even Wednesday 10:00–11:40 020, I. Pařízková
MP802Z/06: Mon 28. 2. to Fri 20. 5. each odd Wednesday 10:00–11:40 020, I. Pařízková
MP802Z/07: Mon 28. 2. to Fri 20. 5. each even Wednesday 10:00–11:40 133, J. Neckář
MP802Z/08: Mon 28. 2. to Fri 20. 5. each odd Wednesday 10:00–11:40 133, J. Neckář
MP802Z/09: Mon 28. 2. to Fri 20. 5. each even Wednesday 12:00–13:40 133, I. Pařízková
MP802Z/10: Mon 28. 2. to Fri 20. 5. each odd Wednesday 12:00–13:40 133, I. Pařízková
MP802Z/11: Mon 28. 2. to Fri 20. 5. each even Wednesday 12:00–13:40 209, D. Šramková
MP802Z/12: Mon 28. 2. to Fri 20. 5. each odd Wednesday 12:00–13:40 209, D. Šramková
MP802Z/13: Mon 28. 2. to Fri 20. 5. each even Thursday 8:00–9:40 038, D. Šramková
MP802Z/14: Mon 28. 2. to Fri 20. 5. each odd Thursday 8:00–9:40 038, D. Šramková
MP802Z/15: Mon 28. 2. to Fri 20. 5. each odd Thursday 10:00–11:40 S125, D. Šramková
MP802Z/16: Mon 28. 2. to Fri 20. 5. each even Thursday 10:00–11:40 S125, D. Šramková
MP802Z/17: Mon 28. 2. to Fri 20. 5. each even Wednesday 8:00–9:40 034, J. Neckář
MP802Z/18: Mon 28. 2. to Fri 20. 5. each odd Wednesday 8:00–9:40 034, J. Neckář
MP802Z/19: Mon 28. 2. to Fri 20. 5. each even Monday 14:00–15:40 030, D. Czudek
MP802Z/20: Mon 28. 2. to Fri 20. 5. each odd Monday 14:00–15:40 030, D. Czudek
MP802Z/21: No timetable has been entered into IS. D. Czudek
MP802Z/22: No timetable has been entered into IS. D. Czudek

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

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

RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
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
Aktuální daňové předpisy

Teaching methods

Lectures and seminars focused on practice incl. creating of tax documents.

Assessment methods

Ongoing performance according to the assignment of the seminar leader. The clause on personal income tax and tax administration.

Language of instruction

Czech

Further Comments

Study Materials
The course is taught annually.

Listed among pre-requisites of other courses

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)

Guaranteed by

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

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

MP802Z Financial Law II

Faculty of Law
Spring 2020

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. 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)
doc. JUDr. Michal Janovec, Ph.D. (seminar tutor)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
Mgr. Jan Neckář, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor)

Guaranteed by

Timetable

Mon 24. 2. to Fri 22. 5. Tue 10:00–11:40 038

Timetable of Seminar Groups:

MP802Z/01: Mon 2. 3. to Fri 22. 5. each odd Monday 12:00–13:40 160, J. Neckář
MP802Z/02: Mon 2. 3. to Fri 22. 5. each even Monday 12:00–13:40 160, J. Neckář
MP802Z/03: Mon 2. 3. to Fri 22. 5. each odd Monday 14:00–15:40 129, J. Neckář
MP802Z/04: Mon 2. 3. to Fri 22. 5. each even Monday 14:00–15:40 148, J. Neckář
MP802Z/05: Mon 2. 3. to Fri 22. 5. each odd Wednesday 8:00–9:40 258, D. Czudek
MP802Z/06: Mon 2. 3. to Fri 22. 5. each even Wednesday 8:00–9:40 258, D. Czudek
MP802Z/07: Mon 2. 3. to Fri 22. 5. each odd Wednesday 10:00–11:40 258, D. Czudek
MP802Z/08: Mon 2. 3. to Fri 22. 5. each even Wednesday 10:00–11:40 258, D. Czudek
MP802Z/09: Mon 2. 3. to Fri 22. 5. each odd Wednesday 8:00–9:40 211, I. Pařízková
MP802Z/10: Mon 2. 3. to Fri 22. 5. each even Wednesday 8:00–9:40 211, I. Pařízková
MP802Z/11: Mon 2. 3. to Fri 22. 5. each odd Wednesday 10:00–11:40 133, I. Pařízková
MP802Z/12: Mon 2. 3. to Fri 22. 5. each even Wednesday 10:00–11:40 133, I. Pařízková
MP802Z/13: Mon 2. 3. to Fri 22. 5. each odd Wednesday 12:00–13:40 133, D. Czudek
MP802Z/14: Mon 2. 3. to Fri 22. 5. each even Wednesday 12:00–13:40 133, D. Czudek
MP802Z/15: Mon 2. 3. to Fri 22. 5. each odd Wednesday 12:00–13:40 209, D. Šramková
MP802Z/16: Mon 2. 3. to Fri 22. 5. each even Wednesday 12:00–13:40 209, D. Šramková
MP802Z/17: Mon 2. 3. to Fri 22. 5. each odd Wednesday 14:00–15:40 124, D. Šramková
MP802Z/18: No timetable has been entered into IS. M. Radvan
MP802Z/19: 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

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

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 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Financial Law II

Faculty of Law
Spring 2019

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. Petr Mrkývka, 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)
doc. JUDr. Michal Janovec, Ph.D. (seminar tutor)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor)

Guaranteed by

Timetable

Tue 10:00–11:40 038

Timetable of Seminar Groups:

MP802Z/01: Mon 25. 2. to Fri 17. 5. each even Monday 12:00–13:40 160, D. Czudek
MP802Z/02: Mon 25. 2. to Fri 17. 5. each odd Monday 12:00–13:40 160, D. Czudek
MP802Z/03: Mon 25. 2. to Fri 17. 5. each even Monday 14:00–15:40 129, D. Czudek
MP802Z/04: Mon 25. 2. to Fri 17. 5. each odd Monday 14:00–15:40 148, D. Czudek
MP802Z/05: Mon 25. 2. to Fri 17. 5. each even Wednesday 8:00–9:40 258, D. Šramková
MP802Z/06: Mon 25. 2. to Fri 17. 5. each odd Wednesday 8:00–9:40 258, D. Šramková
MP802Z/07: Mon 25. 2. to Fri 17. 5. each even Wednesday 10:00–11:40 258, D. Šramková
MP802Z/08: Mon 25. 2. to Fri 17. 5. each odd Wednesday 10:00–11:40 258, D. Šramková
MP802Z/09: Mon 25. 2. to Fri 17. 5. each even Wednesday 8:00–9:40 211, I. Pařízková
MP802Z/10: Mon 25. 2. to Fri 17. 5. each odd Wednesday 8:00–9:40 211, I. Pařízková
MP802Z/11: Mon 25. 2. to Fri 17. 5. each even Wednesday 10:00–11:40 133, I. Pařízková
MP802Z/12: Mon 25. 2. to Fri 17. 5. each odd Wednesday 10:00–11:40 133, I. Pařízková
MP802Z/13: Mon 25. 2. to Fri 17. 5. each even Wednesday 12:00–13:40 133, I. Pařízková
MP802Z/14: Mon 25. 2. to Fri 17. 5. each odd Wednesday 12:00–13:40 133, I. Pařízková
MP802Z/15: Mon 25. 2. to Fri 17. 5. each even Wednesday 12:00–13:40 209, D. Šramková
MP802Z/16: Mon 25. 2. to Fri 17. 5. each odd Wednesday 12:00–13:40 209, D. Šramková
MP802Z/17: Mon 25. 2. to Fri 17. 5. each even Wednesday 14:00–15:40 124, I. Pařízková
MP802Z/18: No timetable has been entered into IS. M. Radvan
MP802Z/19: No timetable has been entered into IS. M. Radvan
MP802Z/20: 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, 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

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

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 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Financial Law II

Faculty of Law
Spring 2018

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. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. JUDr. Michal Janovec, Ph.D. (seminar tutor)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor)
Mgr. Michal Liška (assistant)

Guaranteed by

Timetable

Tue 9:35–11:05 136, Tue 9:35–11:05 030

Timetable of Seminar Groups:

MP802Z/01: Mon 26. 2. to Fri 18. 5. each even Monday 11:10–12:40 160, D. Czudek
MP802Z/02: Mon 26. 2. to Fri 18. 5. each odd Monday 11:10–12:40 160, D. Czudek
MP802Z/03: Mon 26. 2. to Fri 18. 5. each odd Monday 13:30–15:00 129, D. Czudek
MP802Z/04: Mon 26. 2. to Fri 18. 5. each even Monday 13:30–15:00 148, D. Czudek
MP802Z/05: Mon 26. 2. to Fri 18. 5. each even Wednesday 8:00–9:30 258, I. Pařízková
MP802Z/06: Mon 26. 2. to Fri 18. 5. each odd Wednesday 8:00–9:30 258, I. Pařízková
MP802Z/07: Mon 26. 2. to Fri 18. 5. each even Wednesday 9:35–11:05 258, I. Pařízková
MP802Z/08: Mon 26. 2. to Fri 18. 5. each odd Wednesday 9:35–11:05 258, I. Pařízková
MP802Z/09: Mon 26. 2. to Fri 18. 5. each even Wednesday 8:00–9:30 211, D. Czudek
MP802Z/10: Mon 26. 2. to Fri 18. 5. each odd Wednesday 8:00–9:30 211, D. Czudek
MP802Z/11: Mon 26. 2. to Fri 18. 5. each even Wednesday 9:35–11:05 133, D. Czudek
MP802Z/12: Mon 26. 2. to Fri 18. 5. each odd Wednesday 9:35–11:05 133, D. Czudek
MP802Z/13: Mon 26. 2. to Fri 18. 5. each even Wednesday 11:10–12:40 133, D. Czudek
MP802Z/14: Mon 26. 2. to Fri 18. 5. each odd Wednesday 11:10–12:40 133, D. Czudek
MP802Z/15: Mon 26. 2. to Fri 18. 5. each even Wednesday 11:10–12:40 209, I. Pařízková
MP802Z/16: Mon 26. 2. to Fri 18. 5. each odd Wednesday 11:10–12:40 209, I. Pařízková
MP802Z/17: Mon 26. 2. to Fri 18. 5. each even Wednesday 13:30–15:00 124, D. Šramková
MP802Z/18: Mon 26. 2. to Fri 18. 5. each even Thursday 8:00–9:30 257, M. Radvan
MP802Z/19: Mon 26. 2. to Fri 18. 5. each odd Thursday 8:00–9:30 257, I. Pařízková
MP802Z/20: Mon 26. 2. to Fri 18. 5. each even Thursday 9:35–11:05 257, D. Šramková
MP802Z/21: Mon 26. 2. to Fri 18. 5. each odd Thursday 9:35–11:05 257, D. Šramková
MP802Z/22: Mon 26. 2. to Fri 18. 5. each even Thursday 11:10–12:40 133, D. Šramková
MP802Z/23: Mon 26. 2. to Fri 18. 5. each odd Thursday 11:10–12:40 133, D. Šramková
MP802Z/24: No timetable has been entered into IS. D. Czudek
MP802Z/25: No timetable has been entered into IS. D. Czudek

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, 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

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

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 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Financial Law II

Faculty of Law
Spring 2017

Extent and Intensity

2/1/0. 4 credit(s). Type of Completion: z (credit).

Teacher(s)

doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Dr Mgr. Damian Czudek, Ph.D. (seminar tutor)
doc. JUDr. Michal Janovec, Ph.D. (seminar tutor)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor)
Mgr. Michal Liška (assistant)

Guaranteed by

Timetable

Tue 9:35–11:05 136, Tue 9:35–11:05 030

Timetable of Seminar Groups:

MP802Z/01: Mon 27. 2. to Fri 19. 5. each even Monday 11:10–12:40 160, D. Czudek
MP802Z/02: Mon 27. 2. to Fri 19. 5. each odd Monday 11:10–12:40 160, D. Czudek
MP802Z/03: Mon 27. 2. to Fri 19. 5. each even Monday 13:30–15:00 129, D. Czudek
MP802Z/04: Mon 27. 2. to Fri 19. 5. each even Wednesday 8:00–9:30 258, D. Czudek
MP802Z/05: Mon 27. 2. to Fri 19. 5. each odd Wednesday 8:00–9:30 258, D. Czudek
MP802Z/06: Mon 27. 2. to Fri 19. 5. each even Wednesday 9:35–11:05 258, D. Czudek
MP802Z/07: Mon 27. 2. to Fri 19. 5. each odd Wednesday 9:35–11:05 258, D. Czudek
MP802Z/08: Mon 27. 2. to Fri 19. 5. each even Wednesday 8:00–9:30 211, I. Pařízková
MP802Z/09: Mon 27. 2. to Fri 19. 5. each odd Wednesday 8:00–9:30 211, I. Pařízková
MP802Z/10: Mon 27. 2. to Fri 19. 5. each even Wednesday 9:35–11:05 133, I. Pařízková
MP802Z/11: Mon 27. 2. to Fri 19. 5. each odd Wednesday 9:35–11:05 133, I. Pařízková
MP802Z/12: Mon 27. 2. to Fri 19. 5. each even Wednesday 11:10–12:40 133, I. Pařízková
MP802Z/13: Mon 27. 2. to Fri 19. 5. each odd Wednesday 11:10–12:40 133, I. Pařízková
MP802Z/14: Mon 27. 2. to Fri 19. 5. each even Wednesday 11:10–12:40 209, D. Czudek
MP802Z/15: Mon 27. 2. to Fri 19. 5. each odd Wednesday 11:10–12:40 209, D. Czudek
MP802Z/16: Mon 27. 2. to Fri 19. 5. each even Wednesday 13:30–15:00 124, D. Czudek
MP802Z/17: Mon 27. 2. to Fri 19. 5. each even Thursday 8:00–9:30 257, M. Janovec
MP802Z/18: Mon 27. 2. to Fri 19. 5. each odd Thursday 8:00–9:30 257, M. Janovec
MP802Z/19: Mon 27. 2. to Fri 19. 5. each even Thursday 9:35–11:05 257, M. Janovec
MP802Z/20: Mon 27. 2. to Fri 19. 5. each odd Thursday 9:35–11:05 257, M. Janovec
MP802Z/21: Mon 27. 2. to Fri 19. 5. each even Thursday 11:10–12:40 133, I. Pařízková
MP802Z/22: Mon 27. 2. to Fri 19. 5. each odd Thursday 11:10–12:40 133, I. Pařízková
MP802Z/23: Mon 27. 2. to Fri 19. 5. each odd Monday 13:30–15:00 148, M. Radvan
MP802Z/24: No timetable has been entered into IS. D. Czudek
MP802Z/25: No timetable has been entered into IS. D. Czudek

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, 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

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

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 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Financial Law II

Faculty of Law
Spring 2016

Extent and Intensity

2/1/0. 4 credit(s). Type of Completion: z (credit).

Teacher(s)

doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Dr Mgr. Damian Czudek, Ph.D. (seminar tutor)
doc. JUDr. Michal Janovec, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor)
Mgr. Michal Liška (assistant)

Guaranteed by

Timetable

Tue 9:35–11:05 136, Tue 9:35–11:05 030

Timetable of Seminar Groups:

MP802Z/01: Mon 29. 2. to Fri 20. 5. each even Monday 11:10–12:40 160, D. Czudek
MP802Z/02: Mon 29. 2. to Fri 20. 5. each odd Monday 11:10–12:40 160, D. Czudek
MP802Z/03: Mon 29. 2. to Fri 20. 5. each even Monday 13:30–15:00 129, M. Janovec
MP802Z/04: Mon 29. 2. to Fri 20. 5. each even Wednesday 8:00–9:30 258, D. Czudek
MP802Z/05: Mon 29. 2. to Fri 20. 5. each odd Wednesday 8:00–9:30 258, D. Czudek
MP802Z/06: Mon 29. 2. to Fri 20. 5. each even Wednesday 9:35–11:05 258, D. Czudek
MP802Z/07: Mon 29. 2. to Fri 20. 5. each odd Wednesday 9:35–11:05 258, D. Czudek
MP802Z/08: Mon 29. 2. to Fri 20. 5. each even Wednesday 8:00–9:30 211, I. Pařízková
MP802Z/09: Mon 29. 2. to Fri 20. 5. each odd Wednesday 8:00–9:30 211, I. Pařízková
MP802Z/10: Mon 29. 2. to Fri 20. 5. each even Wednesday 9:35–11:05 133, I. Pařízková
MP802Z/11: Mon 29. 2. to Fri 20. 5. each odd Wednesday 9:35–11:05 133, I. Pařízková
MP802Z/12: Mon 29. 2. to Fri 20. 5. each even Wednesday 11:10–12:40 133, I. Pařízková
MP802Z/13: Mon 29. 2. to Fri 20. 5. each odd Wednesday 11:10–12:40 133, I. Pařízková
MP802Z/14: Mon 29. 2. to Fri 20. 5. each even Wednesday 11:10–12:40 209, M. Radvan
MP802Z/15: Mon 29. 2. to Fri 20. 5. each odd Wednesday 11:10–12:40 209, M. Radvan
MP802Z/16: Mon 29. 2. to Fri 20. 5. each even Thursday 8:00–9:30 257, D. Šramková
MP802Z/17: Mon 29. 2. to Fri 20. 5. each odd Thursday 8:00–9:30 257, D. Šramková
MP802Z/18: Mon 29. 2. to Fri 20. 5. each even Thursday 9:35–11:05 257, D. Šramková
MP802Z/19: Mon 29. 2. to Fri 20. 5. each odd Thursday 9:35–11:05 257, D. Šramková
MP802Z/20: Mon 29. 2. to Fri 20. 5. each even Thursday 11:10–12:40 133, D. Šramková
MP802Z/21: Mon 29. 2. to Fri 20. 5. each odd Thursday 11:10–12:40 133, D. Šramková
MP802Z/22: Mon 29. 2. to Fri 20. 5. each odd Wednesday 13:30–15:00 025, I. Pařízková
MP802Z/23: No timetable has been entered into IS. M. Radvan
MP802Z/24: 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, M-PPV)

Course objectives

At the end of the course student should be able to understand and interpretate tax regulation. Student should futher be able to underestand and describe all institutes of the tax procedure and tax administration and 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

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 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Financial Law II

Faculty of Law
Spring 2015

Extent and Intensity

2/1. 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)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Mgr. Michal Liška (assistant)

Guaranteed by

Timetable

Mon 23. 2. to Fri 22. 5. Tue 9:35–11:05 136, Tue 9:35–11:05 030

Timetable of Seminar Groups:

MP802Z/01: Mon 2. 3. to Fri 22. 5. each odd Monday 11:10–12:40 160, D. Czudek
MP802Z/02: Mon 2. 3. to Fri 22. 5. each even Monday 11:10–12:40 160, D. Czudek
MP802Z/03: Mon 2. 3. to Fri 22. 5. each odd Thursday 11:10–12:40 133, D. Šramková
MP802Z/04: Mon 2. 3. to Fri 22. 5. each odd Wednesday 8:00–9:30 258, M. Radvan
MP802Z/05: Mon 2. 3. to Fri 22. 5. each even Wednesday 8:00–9:30 258, M. Radvan
MP802Z/06: Mon 2. 3. to Fri 22. 5. each odd Wednesday 9:35–11:05 258, M. Radvan
MP802Z/07: Mon 2. 3. to Fri 22. 5. each even Wednesday 9:35–11:05 258, M. Radvan
MP802Z/08: Mon 2. 3. to Fri 22. 5. each odd Wednesday 8:00–9:30 315, I. Pařízková
MP802Z/09: Mon 2. 3. to Fri 22. 5. each even Wednesday 8:00–9:30 315, I. Pařízková
MP802Z/10: Mon 2. 3. to Fri 22. 5. each odd Wednesday 9:35–11:05 133, I. Pařízková
MP802Z/11: Mon 2. 3. to Fri 22. 5. each even Wednesday 9:35–11:05 133, I. Pařízková
MP802Z/12: Mon 2. 3. to Fri 22. 5. each even Monday 13:30–15:00 129, D. Czudek
MP802Z/13: Mon 2. 3. to Fri 22. 5. each odd Wednesday 11:10–12:40 133, I. Pařízková
MP802Z/14: Mon 2. 3. to Fri 22. 5. each even Wednesday 11:10–12:40 133, I. Pařízková
MP802Z/15: Mon 2. 3. to Fri 22. 5. each odd Wednesday 11:10–12:40 315, M. Radvan
MP802Z/16: Mon 2. 3. to Fri 22. 5. each even Wednesday 11:10–12:40 315, M. Radvan
MP802Z/17: Mon 2. 3. to Fri 22. 5. each odd Thursday 8:00–9:30 257, D. Šramková
MP802Z/18: Mon 2. 3. to Fri 22. 5. each even Thursday 8:00–9:30 257, D. Šramková
MP802Z/19: Mon 2. 3. to Fri 22. 5. each odd Thursday 9:35–11:05 257, D. Šramková
MP802Z/20: Mon 2. 3. to Fri 22. 5. each even Thursday 9:35–11:05 257, D. Šramková
MP802Z/21: Mon 2. 3. to Fri 22. 5. each even Thursday 11:10–12:40 133, D. Šramková
MP802Z/22: 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, M-PPV)

Course objectives

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

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

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 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Financial Law II

Faculty of Law
Spring 2014

Extent and Intensity

2/1. 3 credit(s). Type of Completion: z (credit).

Teacher(s)

JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
JUDr. Ing. Libor Kyncl, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor)

Guaranteed by

doc. JUDr. Petr Mrkývka, 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 24. 2. to Fri 23. 5. Tue 9:35–11:05 136, Tue 9:35–11:05 030

Timetable of Seminar Groups:

MP802Z/01: Mon 3. 3. to Fri 23. 5. each odd Wednesday 8:00–9:30 258, M. Radvan
MP802Z/02: Mon 3. 3. to Fri 23. 5. each even Wednesday 8:00–9:30 258, M. Radvan
MP802Z/03: Mon 3. 3. to Fri 23. 5. each odd Wednesday 9:35–11:05 258, M. Radvan
MP802Z/04: Mon 3. 3. to Fri 23. 5. each even Wednesday 9:35–11:05 258, M. Radvan
MP802Z/05: Mon 3. 3. to Fri 23. 5. each odd Wednesday 8:00–9:30 315, I. Pařízková
MP802Z/06: Mon 3. 3. to Fri 23. 5. each even Wednesday 8:00–9:30 315, I. Pařízková
MP802Z/07: Mon 3. 3. to Fri 23. 5. each odd Wednesday 9:35–11:05 215, I. Pařízková
MP802Z/08: Mon 3. 3. to Fri 23. 5. each even Wednesday 9:35–11:05 215, I. Pařízková
MP802Z/09: Mon 3. 3. to Fri 23. 5. each odd Wednesday 11:10–12:40 133, M. Radvan
MP802Z/10: Mon 3. 3. to Fri 23. 5. each even Wednesday 11:10–12:40 133, M. Radvan
MP802Z/11: Mon 3. 3. to Fri 23. 5. each odd Wednesday 11:10–12:40 315, D. Šramková
MP802Z/12: Mon 3. 3. to Fri 23. 5. each even Wednesday 11:10–12:40 315, D. Šramková
MP802Z/13: Mon 3. 3. to Fri 23. 5. each odd Thursday 8:00–9:30 257, D. Šramková
MP802Z/14: Mon 3. 3. to Fri 23. 5. each even Thursday 8:00–9:30 257, D. Šramková
MP802Z/15: Mon 3. 3. to Fri 23. 5. each odd Thursday 9:35–11:05 257, D. Šramková
MP802Z/16: Mon 3. 3. to Fri 23. 5. each even Thursday 9:35–11:05 257, D. Šramková
MP802Z/17: Mon 3. 3. to Fri 23. 5. each odd Thursday 11:10–12:40 133, I. Pařízková
MP802Z/18: Mon 3. 3. to Fri 23. 5. each even Thursday 11:10–12:40 133, I. Pařízková
MP802Z/19: Mon 3. 3. to Fri 23. 5. each odd Tuesday 15:05–16:35 124, L. Kyncl
MP802Z/20: Mon 3. 3. to Fri 23. 5. each even Monday 11:10–12:40 160, L. Kyncl
MP802Z/21: Mon 3. 3. to Fri 23. 5. each odd Monday 11:10–12:40 160, L. Kyncl
MP802Z/22: Mon 3. 3. to Fri 23. 5. each even Wednesday 9:35–11:05 124, L. Kyncl
MP802Z/23: 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, M-PPV)

Course objectives

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

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

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 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Financial Law II

Faculty of Law
Spring 2013

Extent and Intensity

2/1. 3 credit(s). Type of Completion: z (credit).

Teacher(s)

Guaranteed by

Timetable

Mon 18. 2. to Fri 17. 5. Tue 9:35–11:05 030, Tue 9:35–11:05 136

Timetable of Seminar Groups:

MP802Z/01: Mon 25. 2. to Fri 17. 5. each even Wednesday 8:00–9:30 258, M. Radvan
MP802Z/02: Mon 25. 2. to Fri 17. 5. each odd Wednesday 8:00–9:30 258, M. Radvan
MP802Z/03: Mon 25. 2. to Fri 17. 5. each even Wednesday 9:35–11:05 258, M. Radvan
MP802Z/04: Mon 25. 2. to Fri 17. 5. each odd Wednesday 9:35–11:05 258, M. Radvan
MP802Z/05: Mon 25. 2. to Fri 17. 5. each even Wednesday 8:00–9:30 315, I. Pařízková
MP802Z/06: Mon 25. 2. to Fri 17. 5. each odd Wednesday 8:00–9:30 315, I. Pařízková
MP802Z/07: Mon 25. 2. to Fri 17. 5. each even Wednesday 9:35–11:05 215, I. Pařízková
MP802Z/08: Mon 25. 2. to Fri 17. 5. each odd Wednesday 9:35–11:05 215, I. Pařízková
MP802Z/09: Mon 25. 2. to Fri 17. 5. each even Wednesday 11:10–12:40 133, M. Radvan
MP802Z/10: Mon 25. 2. to Fri 17. 5. each odd Wednesday 11:10–12:40 133, M. Radvan
MP802Z/11: Mon 25. 2. to Fri 17. 5. each even Wednesday 11:10–12:40 315, I. Pařízková
MP802Z/12: Mon 25. 2. to Fri 17. 5. each odd Wednesday 11:10–12:40 315, I. Pařízková
MP802Z/13: Mon 25. 2. to Fri 17. 5. each even Tuesday 15:05–16:35 124, L. Kyncl
MP802Z/14: Mon 25. 2. to Fri 17. 5. each even Thursday 8:00–9:30 257, D. Šramková
MP802Z/15: Mon 25. 2. to Fri 17. 5. each odd Thursday 8:00–9:30 257, D. Šramková
MP802Z/16: Mon 25. 2. to Fri 17. 5. each even Thursday 9:35–11:05 257, D. Šramková
MP802Z/17: Mon 25. 2. to Fri 17. 5. each odd Thursday 9:35–11:05 257, D. Šramková
MP802Z/18: Mon 25. 2. to Fri 17. 5. each even Thursday 11:10–12:40 133, D. Šramková
MP802Z/19: Mon 25. 2. to Fri 17. 5. each odd Thursday 11:10–12:40 133, D. Šramková
MP802Z/20: 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, M-PPV)

Course objectives

At the end of the course student should be able to understand and interpretate public finance and tax regulation. Student should futher be able to underestand and describe all institutes of the tax procedure and tax administration and apply knowledge in practice. Student should be able to calculate his net income, set the tax duty on personal income and file the personal income tax return.

Syllabus

Lectures: 1. Budget law - notion, characteristic, history and system of public budgets. 2. State budget. 3. State founds. 4. Budgets of local government. 5. Financial control. 6. Introduce to the tax law. 7. - 8. Personal income tax 9. Corporational income tax 10. Real estate tax 11. Taxes and charges in the road trafic 12. Transfer taxes 13. International tax administrative cooperation. Seminars: Continue in tax administration. Personal income taxes.

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
MARKOVÁ, Hana and Radim BOHÁČ. Rozpočtové právo. Praha: C.H. Beck, 2007, xvi, 248. ISBN 9788071795988. info
PAŘÍZKOVÁ, Ivana. Členka Ekonomické komise Akademického senátu Masarykovy univerzity (Member of the Economic Commission of the Academic Senate of Masaryk University). Masarykova univerzita, 2015 - 2020. info
MRKÝVKA, Petr and Ivana PAŘÍZKOVÁ. Základy finančního práva (Basics of financial law). 1st ed. Brno: Masarykova univerzita, 2008, 252 pp. Edice učebnic č. 406. ISBN 978-80-210-4514-9. info
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
Aktuální daňové předpisy

Teaching methods

Lectures and seminars focused on practice incl. creating of tax documents.

Assessment methods

Semestral paper: analysis of tax institute. Written test: approx. 5 questions, 60 % to pass.

Language of instruction

Czech

Further Comments

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 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Financial Law II

Faculty of Law
Spring 2012

Extent and Intensity

2/1. 3 credit(s). Type of Completion: z (credit).

Teacher(s)

doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Jiří Blažek, CSc. (lecturer), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Ing. Libor Kyncl, Ph.D. (seminar tutor)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor)
Dr Mgr. Damian Czudek, Ph.D. (assistant)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková
Supplier department: Department of Financial Law and Economics – Faculty of Law

Timetable

Tue 9:35–11:05 030, Tue 9:35–11:05 136

Timetable of Seminar Groups:

MP802Z/01: Mon 27. 2. to Fri 18. 5. each even Wednesday 8:00–9:30 258, M. Radvan
MP802Z/02: Mon 27. 2. to Fri 18. 5. each odd Wednesday 8:00–9:30 258, M. Radvan
MP802Z/03: Mon 27. 2. to Fri 18. 5. each even Wednesday 8:00–9:30 315, I. Pařízková
MP802Z/04: Mon 27. 2. to Fri 18. 5. each odd Wednesday 8:00–9:30 315, I. Pařízková
MP802Z/05: Mon 27. 2. to Fri 18. 5. each even Wednesday 9:35–11:05 258, M. Radvan
MP802Z/06: Mon 27. 2. to Fri 18. 5. each odd Wednesday 9:35–11:05 258, M. Radvan
MP802Z/07: Mon 27. 2. to Fri 18. 5. each even Wednesday 9:35–11:05 215, I. Pařízková
MP802Z/08: Mon 27. 2. to Fri 18. 5. each odd Wednesday 9:35–11:05 215, I. Pařízková
MP802Z/09: Mon 27. 2. to Fri 18. 5. each even Wednesday 11:10–12:40 133, M. Radvan
MP802Z/10: Mon 27. 2. to Fri 18. 5. each odd Wednesday 11:10–12:40 133, M. Radvan
MP802Z/11: Mon 27. 2. to Fri 18. 5. each odd Wednesday 11:10–12:40 315, I. Pařízková
MP802Z/12: Mon 27. 2. to Fri 18. 5. each even Wednesday 11:10–12:40 315, I. Pařízková
MP802Z/13: Mon 27. 2. to Fri 18. 5. each even Wednesday 15:05–16:35 257, L. Kyncl
MP802Z/14: Mon 27. 2. to Fri 18. 5. each even Thursday 8:00–9:30 257, D. Šramková
MP802Z/15: Mon 27. 2. to Fri 18. 5. each odd Thursday 8:00–9:30 257, D. Šramková
MP802Z/16: Mon 27. 2. to Fri 18. 5. each even Thursday 9:35–11:05 257, D. Šramková
MP802Z/17: Mon 27. 2. to Fri 18. 5. each odd Thursday 9:35–11:05 257, D. Šramková
MP802Z/18: Mon 27. 2. to Fri 18. 5. each even Thursday 11:10–12:40 133, D. Šramková
MP802Z/19: Mon 27. 2. to Fri 18. 5. each odd Thursday 11:10–12:40 133, D. Šramková
MP802Z/20: No timetable has been entered into IS. P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková

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, M-PPV)

Course objectives

Syllabus

Lectures: 1. Budget law - notion, characteristic, history and system of public budgets. 2. State budget. 3. State founds. 4. Budgets of local government. 5. Financial control. 6. Introduce to the tax law. 7. - 8. Personal income tax 9. Corporational income tax 10. Real estate tax 11. Taxes and charges in the road trafic 12. Transfer taxes 13. International tax administrative cooperation. Seminars: Continue in tax administration. Personal income taxes.

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
MARKOVÁ, Hana and Radim BOHÁČ. Rozpočtové právo. Praha: C.H. Beck, 2007, xvi, 248. ISBN 9788071795988. info
PAŘÍZKOVÁ, Ivana. Členka Ekonomické komise Akademického senátu Masarykovy univerzity (Member of the Economic Commission of the Academic Senate of Masaryk University). Masarykova univerzita, 2015 - 2020. info
MRKÝVKA, Petr and Ivana PAŘÍZKOVÁ. Základy finančního práva (Basics of financial law). 1st ed. Brno: Masarykova univerzita, 2008, 252 pp. Edice učebnic č. 406. ISBN 978-80-210-4514-9. info
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
Aktuální daňové předpisy

Teaching methods

Lectures and seminars focused on practice incl. creating of tax documents.

Assessment methods

Semestral paper: analysis of tax institute. Written test: approx. 5 questions, 60 % to pass.

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 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Financial Law II

Faculty of Law
Spring 2011

Extent and Intensity

2/1. 3 credit(s). Type of Completion: z (credit).

Teacher(s)

doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. Ing. Jiří Blažek, CSc. (lecturer), JUDr. Ivana Pařízková, Ph.D. (deputy)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor)
Dr Mgr. Damian Czudek, Ph.D. (assistant)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková

Timetable

Tue 9:35–11:05 136, Tue 9:35–11:05 030

Timetable of Seminar Groups:

MP802Z/01: Mon 28. 2. to Fri 20. 5. each even Wednesday 8:00–9:30 258, M. Radvan
MP802Z/02: Mon 28. 2. to Fri 20. 5. each odd Wednesday 8:00–9:30 258, M. Radvan
MP802Z/03: Mon 28. 2. to Fri 20. 5. each even Wednesday 9:35–11:05 258, M. Radvan
MP802Z/04: Mon 28. 2. to Fri 20. 5. each odd Wednesday 9:35–11:05 258, M. Radvan
MP802Z/05: Mon 28. 2. to Fri 20. 5. each even Wednesday 11:10–12:40 124, M. Radvan
MP802Z/06: Mon 28. 2. to Fri 20. 5. each odd Wednesday 11:10–12:40 124, M. Radvan
MP802Z/07: Mon 28. 2. to Fri 20. 5. each even Wednesday 8:00–9:30 302, I. Pařízková
MP802Z/08: Mon 28. 2. to Fri 20. 5. each odd Wednesday 8:00–9:30 302, I. Pařízková
MP802Z/09: Mon 28. 2. to Fri 20. 5. each even Wednesday 9:35–11:05 316, I. Pařízková
MP802Z/10: Mon 28. 2. to Fri 20. 5. each odd Wednesday 9:35–11:05 316, I. Pařízková
MP802Z/11: Mon 28. 2. to Fri 20. 5. each even Wednesday 11:10–12:40 126, I. Pařízková
MP802Z/12: Mon 28. 2. to Fri 20. 5. each odd Wednesday 11:10–12:40 215, I. Pařízková
MP802Z/13: Mon 28. 2. to Fri 20. 5. each even Thursday 8:00–9:30 257, D. Šramková
MP802Z/14: Mon 28. 2. to Fri 20. 5. each odd Thursday 8:00–9:30 257, D. Šramková
MP802Z/15: Mon 28. 2. to Fri 20. 5. each even Thursday 9:35–11:05 257, D. Šramková
MP802Z/16: Mon 28. 2. to Fri 20. 5. each odd Thursday 9:35–11:05 257, D. Šramková
MP802Z/17: Mon 28. 2. to Fri 20. 5. each even Thursday 11:10–12:40 133, D. Šramková
MP802Z/18: Mon 28. 2. to Fri 20. 5. each odd Thursday 11:10–12:40 133, D. Šramková
MP802Z/19: Mon 28. 2. to Fri 20. 5. each even Wednesday 15:05–16:35 258, D. Šramková
MP802Z/20: 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, M-PPV)

Course objectives

Syllabus

Lectures: 1. Budget law - notion, characteristic, history and system of public budgets. 2. State budget. 3. State founds. 4. Budgets of local government. 5. Financial control. 6. Introduce to the tax law. 7. - 8. Personal income tax 9. Corporational income tax 10. Real estate tax 11. Taxes and charges in the road trafic 12. Transfer taxes 13. International tax administrative cooperation. Seminars: Continue in tax administration. Personal income taxes.

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
MARKOVÁ, Hana and Radim BOHÁČ. Rozpočtové právo. Praha: C.H. Beck, 2007, xvi, 248. ISBN 9788071795988. info
PAŘÍZKOVÁ, Ivana. Členka Ekonomické komise Akademického senátu Masarykovy univerzity (Member of the Economic Commission of the Academic Senate of Masaryk University). Masarykova univerzita, 2015 - 2020. info
MRKÝVKA, Petr and Ivana PAŘÍZKOVÁ. Základy finančního práva (Basics of financial law). 1st ed. Brno: Masarykova univerzita, 2008, 252 pp. Edice učebnic č. 406. ISBN 978-80-210-4514-9. info
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
Aktuální daňové předpisy

Teaching methods

Lectures and seminars focused on practice incl. creating of tax documents.

Assessment methods

Semestral paper: analysis of tax institute. Written test: approx. 5 questions, 60 % to pass.

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 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Financial Law II

Faculty of Law
Spring 2010

Extent and Intensity

2/1. 3 credit(s). Type of Completion: z (credit).

Teacher(s)

doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. Ing. Jiří Blažek, CSc. (lecturer), JUDr. Ivana Pařízková, Ph.D. (deputy)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor)
Dr Mgr. Damian Czudek, Ph.D. (assistant)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková

Timetable

Tue 9:35–11:05 030, Tue 9:35–11:05 136

Timetable of Seminar Groups:

MP802Z/01: Mon 1. 3. to Fri 21. 5. each even Wednesday 8:00–9:30 302, I. Pařízková
MP802Z/02: Mon 1. 3. to Fri 21. 5. each odd Wednesday 8:00–9:30 302, I. Pařízková
MP802Z/03: Mon 1. 3. to Fri 21. 5. each even Wednesday 8:00–9:30 258, M. Radvan
MP802Z/04: Mon 1. 3. to Fri 21. 5. each odd Wednesday 8:00–9:30 258, M. Radvan
MP802Z/05: Mon 1. 3. to Fri 21. 5. each even Wednesday 9:35–11:05 316, I. Pařízková
MP802Z/06: Mon 1. 3. to Fri 21. 5. each odd Wednesday 9:35–11:05 316, I. Pařízková
MP802Z/07: Mon 1. 3. to Fri 21. 5. each even Wednesday 9:35–11:05 258, M. Radvan
MP802Z/08: Mon 1. 3. to Fri 21. 5. each odd Wednesday 9:35–11:05 258, M. Radvan
MP802Z/09: Mon 1. 3. to Fri 21. 5. each odd Wednesday 11:10–12:40 215, M. Radvan
MP802Z/10: Mon 1. 3. to Fri 21. 5. each even Wednesday 11:10–12:40 124, I. Pařízková
MP802Z/11: Mon 1. 3. to Fri 21. 5. each odd Wednesday 11:10–12:40 124, I. Pařízková
MP802Z/12: Mon 1. 3. to Fri 21. 5. each even Thursday 8:00–9:30 257, D. Šramková
MP802Z/13: Mon 1. 3. to Fri 21. 5. each odd Thursday 8:00–9:30 257, D. Šramková
MP802Z/14: Mon 1. 3. to Fri 21. 5. each even Thursday 9:35–11:05 257, D. Šramková
MP802Z/15: Mon 1. 3. to Fri 21. 5. each odd Thursday 9:35–11:05 257, D. Šramková
MP802Z/16: Mon 1. 3. to Fri 21. 5. each even Wednesday 11:10–12:40 126, M. Radvan
MP802Z/17: Mon 1. 3. to Fri 21. 5. each even Thursday 11:10–12:40 133, D. Šramková
MP802Z/18: Mon 1. 3. to Fri 21. 5. each odd Thursday 11:10–12:40 133, D. Šramková
MP802Z/19: Mon 1. 3. to Fri 21. 5. each even Thursday 11:10–12:40 214, I. Pařízková
MP802Z/20: No timetable has been entered into IS.

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, M-PPV)

Course objectives

Syllabus

Lectures: 1. Budget law - notion, characteristic, history and system of public budgets. 2. State budget. 3. State founds. 4. Budgets of local government. 5. Financial control. 6. Introduce to the tax law. 7. - 8. Personal income tax 9. Corporational income tax 10. Real estate tax 11. Taxes and charges in the road trafic 12. Transfer taxes 13. International tax administrative cooperation. Seminars: Continue in tax administration. Personal income taxes.

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
MARKOVÁ, Hana and Radim BOHÁČ. Rozpočtové právo. Praha: C.H. Beck, 2007, xvi, 248. ISBN 9788071795988. info
PAŘÍZKOVÁ, Ivana. Členka Ekonomické komise Akademického senátu Masarykovy univerzity (Member of the Economic Commission of the Academic Senate of Masaryk University). Masarykova univerzita, 2015 - 2020. info
MRKÝVKA, Petr and Ivana PAŘÍZKOVÁ. Základy finančního práva (Basics of financial law). 1st ed. Brno: Masarykova univerzita, 2008, 252 pp. Edice učebnic č. 406. ISBN 978-80-210-4514-9. info
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
Aktuální daňové předpisy

Teaching methods

Lectures and seminars focused on practice incl. creating of tax documents.

Assessment methods

Semestral paper: analysis of tax institute. Written test: approx. 5 questions, 60 % to pass.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
Information on course enrolment limitations: Předmět je určen pro max. 10 studentů jiných fakult.

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 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Financial Law II

Faculty of Law
Spring 2009

Extent and Intensity

2/1. 3 credit(s). Type of Completion: z (credit).

Teacher(s)

doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. Ing. Jiří Blažek, CSc. (lecturer), JUDr. Ivana Pařízková, Ph.D. (deputy)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková

Timetable

Mon 23. 2. to Fri 22. 5. Tue 9:35–11:05 030, Tue 9:35–11:05 136

Timetable of Seminar Groups:

MP802Z/01: Mon 2. 3. to Fri 22. 5. each odd Wednesday 8:00–9:30 302, M. Radvan
MP802Z/02: Mon 2. 3. to Fri 22. 5. each even Wednesday 8:00–9:30 302, M. Radvan
MP802Z/03: Mon 2. 3. to Fri 22. 5. each odd Wednesday 8:00–9:30 315, I. Pařízková
MP802Z/04: Mon 2. 3. to Fri 22. 5. each even Wednesday 8:00–9:30 315, I. Pařízková
MP802Z/05: Mon 2. 3. to Fri 22. 5. each odd Wednesday 9:35–11:05 316, M. Radvan
MP802Z/06: Mon 2. 3. to Fri 22. 5. each even Wednesday 9:35–11:05 316, M. Radvan
MP802Z/07: Mon 2. 3. to Fri 22. 5. each odd Wednesday 9:35–11:05 315, I. Pařízková
MP802Z/08: Mon 2. 3. to Fri 22. 5. each even Wednesday 9:35–11:05 315, I. Pařízková
MP802Z/09: Mon 2. 3. to Fri 22. 5. each odd Wednesday 11:10–12:40 315, I. Pařízková
MP802Z/10: Mon 2. 3. to Fri 22. 5. each even Wednesday 11:10–12:40 315, I. Pařízková
MP802Z/11: Mon 2. 3. to Fri 22. 5. each even Wednesday 11:10–12:40 302, M. Radvan
MP802Z/12: Mon 2. 3. to Fri 22. 5. each odd Thursday 11:10–12:40 133, I. Pařízková
MP802Z/13: Mon 2. 3. to Fri 22. 5. each odd Wednesday 11:10–12:40 302, M. Radvan
MP802Z/14: Mon 2. 3. to Fri 22. 5. each odd Thursday 8:00–9:30 315, D. Šramková
MP802Z/15: Mon 2. 3. to Fri 22. 5. each even Thursday 8:00–9:30 315, D. Šramková
MP802Z/16: Mon 2. 3. to Fri 22. 5. each odd Thursday 9:35–11:05 315, D. Šramková
MP802Z/17: Mon 2. 3. to Fri 22. 5. each even Thursday 9:35–11:05 315, D. Šramková
MP802Z/18: Mon 2. 3. to Fri 22. 5. each odd Thursday 11:10–12:40 315, D. Šramková
MP802Z/19: Mon 2. 3. to Fri 22. 5. each even Thursday 11:10–12:40 315, D. Šramková
MP802Z/20: No timetable has been entered into IS.

Prerequisites (in Czech)

MP702Z Finance Law I || MP702K Finance 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, M-PPV)

Course objectives

Main target of this course is to understand public finance and tax regulation and to learn some activities in income taxes.

Syllabus

Lectures: 1. Budget law - notion, characteristic, history and system of public budgets. 2. State budget. 3. State founds. 4. Budgets of local government. 5. Financial control. 6. Introduce to the tax law. 7. - 8. Personal income tax 9. Corporational income tax 10. Real estate tax 11. Taxes and charges in the road trafic 12. Transfer taxes 13. International tax administrative cooperation. Seminars: Continue in tax administration. Income taxes.

Literature

Aktuální daňové předpisy
PAŘÍZKOVÁ, Ivana. Členka Ekonomické komise Akademického senátu Masarykovy univerzity (Member of the Economic Commission of the Academic Senate of Masaryk University). Masarykova univerzita, 2015 - 2020. 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
MRKÝVKA, Petr and Ivana PAŘÍZKOVÁ. Základy finančního práva (Basics of financial law). 1st ed. Brno: Masarykova univerzita, 2008, 252 pp. Edice učebnic č. 406. ISBN 978-80-210-4514-9. info
MARKOVÁ, Hana and Radim BOHÁČ. Rozpočtové právo. Praha: C.H. Beck, 2007, xvi, 248. ISBN 9788071795988. info
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

Assessment methods

Lectures, seminars with discussion and practical examples. Credit.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
Information on course enrolment limitations: Předmět je určen pro max. 10 studentů jiných fakult.

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 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Finance Law II

Faculty of Law
Spring 2005

Extent and Intensity

2/1. 3 credit(s). Type of Completion: z (credit).

Teacher(s)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: Eva Korbičková

Timetable

Tue 16:40–18:10 030, Tue 16:40–18:10 136

Timetable of Seminar Groups:

MP802Z/01: each odd Monday 8:00–9:30 211, I. Pařízková, M. Radvan
MP802Z/02: each even Monday 8:00–9:30 211, I. Pařízková, M. Radvan
MP802Z/03: each odd Monday 9:35–11:05 211, I. Pařízková, M. Radvan
MP802Z/04: each even Monday 9:35–11:05 211, I. Pařízková, M. Radvan
MP802Z/05: each odd Monday 11:10–12:40 126, I. Pařízková, M. Radvan
MP802Z/06: each even Monday 11:10–12:40 126, I. Pařízková, M. Radvan
MP802Z/07: each odd Tuesday 8:00–9:30 211, I. Pařízková, M. Radvan
MP802Z/08: each even Tuesday 8:00–9:30 211, I. Pařízková, M. Radvan
MP802Z/09: each odd Tuesday 9:35–11:05 211, I. Pařízková, M. Radvan
MP802Z/10: each even Tuesday 9:35–11:05 211, I. Pařízková, M. Radvan
MP802Z/11: each odd Tuesday 11:10–12:40 211, I. Pařízková, M. Radvan
MP802Z/12: each even Tuesday 11:10–12:40 211, I. Pařízková, M. Radvan
MP802Z/13: each odd Tuesday 13:30–15:00 211, I. Pařízková, M. Radvan
MP802Z/14: each even Tuesday 13:30–15:00 211, I. Pařízková, M. Radvan
MP802Z/15: each odd Wednesday 8:00–9:30 208, I. Pařízková, M. Radvan
MP802Z/16: each even Wednesday 8:00–9:30 208, I. Pařízková, M. Radvan
MP802Z/17: each odd Wednesday 9:35–11:05 208, I. Pařízková, M. Radvan
MP802Z/18: each even Wednesday 9:35–11:05 208, I. Pařízková, M. Radvan
MP802Z/19: each odd Wednesday 11:10–12:40 259, I. Pařízková, M. Radvan
MP802Z/20: each even Wednesday 11:10–12:40 259, I. Pařízková, M. Radvan
MP802Z/21: No timetable has been entered into IS.

Prerequisites (in Czech)

MP702Z Finance Law I

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

Law (programme PrF, M-PPV)

Course objectives

Basic informations about regulation of public finance and financial administration.

Syllabus

MP802Z Financial Law II LECTURES: Introduction to fiscal section of financial law. System of fiscal section. Budget law. Tax Law, tax theory. Corporation income tax system in the Czech Republic. Value added tax. Consumption taxes. Real estate tax, road tax. Transfer taxes. SEMINARS: Seminars on tax and fee administration, followed by practice on tax administration, process and procedure within corporation income taxation.

Literature

BAKEŠ, Milan. Finanční právo. 3. aktualiz. vyd. Praha: C.H. Beck, 2003, xxvii, 721. ISBN 8071796670. info
ŠIROKÝ, Jan. Daňové teorie s praktickou aplikací. Vyd. 1. Praha: C.H. Beck, 2003, xv, 249. ISBN 8071794139. info
KANIOVÁ, Lenka and Alena SCHILLEROVÁ. Správa daní :úplné znění zákona, komentář, judikatura. Praha: Linde, 2001, 176 s. ISBN 80-86131-29-7. info
Zákon o správě daní a poplatků : komentář. Edited by Milan Kindl - Daniel Telecký - Helena Válková. 1. vyd. Praha: C.H. Beck, 2002, xiv, 492. ISBN 8071796514. info
ČÁSLAVSKÝ, Miroslav. Daňové judikáty. Praha: Linde, 1999, 462 s. ISBN 8072011782. info
ČÁSLAVSKÝ, Miroslav. Daňové judikáty. Praha: Linde, 2000, 548 s. ISBN 8072012037. info
ČÁSLAVSKÝ, Miroslav. Daňové judikáty. Praha: Linde, 2000, 589 s. ISBN 8072012460. info
ČÁSLAVSKÝ, Miroslav. Daňové judikáty. Praha: Linde, 2002, 679 s. ISBN 8072013807. info

Assessment methods (in Czech)

Předmět je zakončen zápočtem. Podmínky zápočtu oznámí vyučující.

Language of instruction

Czech

Follow-Up Courses

Further comments (probably available only in Czech)

The course is taught annually.
Information on course enrolment limitations: Předmět je určen pro max. 10 studentů jiných fakult.

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 2009, Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Finance Law II

Faculty of Law
Spring 2004

Extent and Intensity

2/1. 3 credit(s). Type of Completion: z (credit).

Teacher(s)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: Eva Korbičková

Timetable

Tue 16:40–18:10 030, Tue 16:40–18:10 136

Timetable of Seminar Groups:

MP802Z/01: each odd Monday 8:00–9:30 211, I. Pařízková, M. Radvan
MP802Z/02: each even Monday 8:00–9:30 211, I. Pařízková, M. Radvan
MP802Z/03: each odd Monday 9:35–11:05 211, I. Pařízková, M. Radvan
MP802Z/04: each even Monday 9:35–11:05 211, I. Pařízková, M. Radvan
MP802Z/05: each odd Monday 11:10–12:40 126, I. Pařízková, M. Radvan
MP802Z/06: each even Monday 11:10–12:40 126, I. Pařízková, M. Radvan
MP802Z/07: each odd Tuesday 8:00–9:30 211, I. Pařízková, M. Radvan
MP802Z/08: each even Tuesday 8:00–9:30 211, I. Pařízková, M. Radvan
MP802Z/09: each odd Tuesday 9:35–11:05 211, I. Pařízková, M. Radvan
MP802Z/10: each even Tuesday 9:35–11:05 211, I. Pařízková, M. Radvan
MP802Z/11: each odd Tuesday 11:10–12:40 211, I. Pařízková, M. Radvan
MP802Z/12: each even Tuesday 11:10–12:40 211, I. Pařízková, M. Radvan
MP802Z/13: each odd Tuesday 13:30–15:00 211, I. Pařízková, M. Radvan
MP802Z/14: each even Tuesday 13:30–15:00 211, I. Pařízková, M. Radvan
MP802Z/15: each odd Wednesday 8:00–9:30 208, I. Pařízková, M. Radvan
MP802Z/16: each even Wednesday 8:00–9:30 208, I. Pařízková, M. Radvan
MP802Z/17: No timetable has been entered into IS. I. Pařízková, M. Radvan

Prerequisites (in Czech)

MP702Z Finance Law I

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

Law (programme PrF, M-PPV)

Course objectives

Basic informations about regulation of public finance and financial administration.

Syllabus

MP802Z Financial Law II LECTURES: Introduction to fiscal section of financial law. System of fiscal section. Budget law. Tax Law, tax theory. Corporation income tax system in the Czech Republic. Value added tax. Consumption taxes. Real estate tax, road tax. Transfer taxes. SEMINARS: Seminars on tax and fee administration, followed by practice on tax administration, process and procedure within corporation income taxation.

Literature

Bakeš, M. a kol.: Finanční právo. 3 vyd. C.H.Beck Praha 2003 ISBN 80-7179-667-0
ČÁSLAVSKÝ, Miroslav. Správa daní ve vzorech, aneb, Jak lépe komunikovat s finančními úřady. Praha: Linde, 1997, 276 s. ISBN 8072010816. info
ŠIROKÝ, Jan. Daňová teorie. 1. vyd. Ostrava: Vysoká škola báňská, 1995, 95 s. ISBN 80-7078-308-7. info
Daňové zákony 2004
ČÁSLAVSKÝ, Miroslav. Daňové judikáty. Praha: Linde, 1999, 462 s. ISBN 8072011782. info
ČÁSLAVSKÝ, Miroslav. Daňové judikáty. Praha: Linde, 2000, 548 s. ISBN 8072012037. info
ČÁSLAVSKÝ, Miroslav. Daňové judikáty. Praha: Linde, 2000, 589 s. ISBN 8072012460. info
Čáslavský, M., Rašovská, I., Rolný, L., Schillerová, A., Staněk, J., Vejvodová, H.: Daňové judikáty 4. díl. Linde Praha 2002. 679 s.. ISBN 80-7201-380-7
ŠIROKÝ, Jan. Daňová teorie :(pro inženýrské studium). 1. vyd. Ostrava: Vysoká škola báňská - Technická univerzita Ostrava, 1996, 104 s. ISBN 80-7078-402-4. info

Assessment methods (in Czech)

Předmět je zakončen zápočtem. Podmínky zápočty oznámí vyučující.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
Information on course enrolment limitations: Předmět je určen pro max. 10 studentů jiných fakult.

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 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 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Finance Law II

Faculty of Law
Spring 2003

Extent and Intensity

2/1. 3 credit(s). Type of Completion: z (credit).

Teacher(s)

doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (seminar tutor), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (seminar tutor), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Václav Novák, Ph.D. (seminar tutor), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Yveta Janáková (seminar tutor), JUDr. Ivana Pařízková, Ph.D. (deputy)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: Eva Korbičková

Timetable

Mon 16:40–18:10 034, Mon 16:40–18:10 140

Timetable of Seminar Groups:

MP802Z/01: each odd Monday 8:00–9:30 211, I. Pařízková, M. Radvan
MP802Z/02: each even Monday 8:00–9:30 211, I. Pařízková, M. Radvan
MP802Z/03: each odd Monday 9:35–11:05 211, I. Pařízková, M. Radvan
MP802Z/04: each even Monday 9:35–11:05 211, I. Pařízková, M. Radvan
MP802Z/05: each odd Monday 11:10–12:40 126, I. Pařízková, M. Radvan
MP802Z/06: each even Monday 11:10–12:40 126, I. Pařízková, M. Radvan
MP802Z/07: each odd Tuesday 8:00–9:30 211, I. Pařízková, M. Radvan
MP802Z/08: each even Tuesday 8:00–9:30 211, I. Pařízková, M. Radvan
MP802Z/09: each odd Tuesday 9:35–11:05 211, I. Pařízková, M. Radvan
MP802Z/10: each even Tuesday 9:35–11:05 211, I. Pařízková, M. Radvan
MP802Z/11: each odd Tuesday 11:10–12:40 211, I. Pařízková, M. Radvan
MP802Z/12: each even Tuesday 11:10–12:40 211, I. Pařízková, M. Radvan
MP802Z/13: each odd Tuesday 13:30–15:00 211, I. Pařízková, M. Radvan
MP802Z/14: each even Tuesday 13:30–15:00 211, I. Pařízková, M. Radvan
MP802Z/15: each odd Wednesday 8:00–9:30 208, I. Pařízková, M. Radvan
MP802Z/16: each even Wednesday 8:00–9:30 208, I. Pařízková, M. Radvan
MP802Z/17: Wed 9:35–11:05 208, I. Pařízková, M. Radvan
MP802Z/18: No timetable has been entered into IS. I. Pařízková, M. Radvan

Prerequisites (in Czech)

MP702Z Finance Law I

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

Law (programme PrF, M-PPV)

Course objectives

Basic informations about regulation of public finance and financial administration.

Syllabus

MP802Z Financial Law II LECTURES: Introduction to fiscal section of financial law. System of fiscal section. Budget law. Tax Law, tax theory. Corporation income tax system in the Czech Republic. Value added tax. Consumption taxes. Real estate tax, road tax. Transfer taxes. SEMINARS: Seminars on tax and fee administration, followed by practice on tax administration, process and procedure within corporation income taxation.

Literature

Daňové zákony 2003
ČÁSLAVSKÝ, Miroslav. Daňové judikáty. Praha: Linde, 1999, 462 s. ISBN 8072011782. info
BAKEŠ, Milan. Finanční právo. 2. přeprac. a rozš. vyd. Praha: C.H. Beck, 1999, xxvii, 416. ISBN 8071792640. info
ČÁSLAVSKÝ, Miroslav. Správa daní ve vzorech, aneb, Jak lépe komunikovat s finančními úřady. Praha: Linde, 1997, 276 s. ISBN 8072010816. info
ŠIROKÝ, Jan. Daňová teorie :(pro inženýrské studium). 1. vyd. Ostrava: Vysoká škola báňská - Technická univerzita Ostrava, 1996, 104 s. ISBN 80-7078-402-4. info
ŠIROKÝ, Jan. Daňová teorie. 1. vyd. Ostrava: Vysoká škola báňská, 1995, 95 s. ISBN 80-7078-308-7. info

Assessment methods (in Czech)

Předmět je zakončen zápočtem. Podmínky zápočty oznámí vyučující.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
Information on course enrolment limitations: Předmět je určen pro max. 10 studentů jiných fakult.

Listed among pre-requisites of other courses

The course is also listed under the following terms Spring 2000, Spring 2001, Spring 2002, 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 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Finance Law II

Faculty of Law
Spring 2002

Extent and Intensity

2/1. 3 credit(s). Type of Completion: z (credit).

Teacher(s)

doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Alena Blažková, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (seminar tutor), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (seminar tutor), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Václav Novák, Ph.D. (seminar tutor), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Yveta Janáková (seminar tutor), JUDr. Ivana Pařízková, Ph.D. (deputy)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: doc. JUDr. Petr Mrkývka, Ph.D.

Timetable

Mon 16:40–18:10 030, Mon 16:40–18:10 136

Timetable of Seminar Groups:

MP802Z/01: each even Monday 8:00–9:30 211, I. Pařízková
MP802Z/02: each odd Monday 8:00–9:30 211, I. Pařízková
MP802Z/03: each even Monday 9:35–11:05 211, I. Pařízková
MP802Z/04: each odd Monday 9:35–11:05 211, I. Pařízková
MP802Z/05: each even Tuesday 8:00–9:30 211, I. Pařízková
MP802Z/06: each odd Tuesday 8:00–9:30 211, I. Pařízková
MP802Z/07: each even Tuesday 9:35–11:05 211, I. Pařízková
MP802Z/08: each odd Tuesday 9:35–11:05 211, I. Pařízková
MP802Z/09: each even Tuesday 11:10–12:40 211, I. Pařízková
MP802Z/10: each odd Tuesday 11:10–12:40 211, I. Pařízková
MP802Z/11: each even Tuesday 13:30–15:00 211, I. Pařízková
MP802Z/12: each odd Tuesday 13:30–15:00 211, I. Pařízková
MP802Z/15: each even Wednesday 8:00–9:30 208, I. Pařízková
MP802Z/16: each odd Wednesday 8:00–9:30 208, I. Pařízková
MP802Z/17: each even Wednesday 9:35–11:05 208, I. Pařízková
MP802Z/18: each odd Wednesday 9:35–11:05 208, I. Pařízková
MP802Z/19: each even Monday 11:10–12:40 211, I. Pařízková
MP802Z/20: each odd Monday 11:10–12:40 211, I. Pařízková
MP802Z/21: No timetable has been entered into IS.

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

Law (programme PrF, M-PPV)

Course objectives

Basic informations of regulation of public finance and financial administration.

Syllabus

MP802Z Financial Law II LECTURES: Introduction to fiscal section of financial law. System of fiscal section. Budget law. Tax Law, tax theory. Corporation income tax system in the Czech Republic. Value added tax. Consumption taxes. Real estate tax, road tax. Transfer taxes. SEMINARS: Seminars on tax and fee administration, followed by practice on tax administration, process and procedure within corporation income taxation.

Literature

Daňové zákony 2002
ČÁSLAVSKÝ, Miroslav. Daňové judikáty. Praha: Linde, 1999, 462 s. ISBN 8072011782. info
BAKEŠ, Milan. Finanční právo. 2. přeprac. a rozš. vyd. Praha: C.H. Beck, 1999, xxvii, 416. ISBN 8071792640. info
ČÁSLAVSKÝ, Miroslav. Správa daní ve vzorech, aneb, Jak lépe komunikovat s finančními úřady. Praha: Linde, 1997, 276 s. ISBN 8072010816. info
ŠIROKÝ, Jan. Daňová teorie :(pro inženýrské studium). 1. vyd. Ostrava: Vysoká škola báňská - Technická univerzita Ostrava, 1996, 104 s. ISBN 80-7078-402-4. info
ŠIROKÝ, Jan. Daňová teorie. 1. vyd. Ostrava: Vysoká škola báňská, 1995, 95 s. ISBN 80-7078-308-7. info

Assessment methods (in Czech)

Předmět je zakončen zápočtem. Podmínky zápočty oznámí vyučující.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
Information on course enrolment limitations: Předmět je určen pro max. 10 studentů jiných fakult.

Listed among pre-requisites of other courses

The course is also listed under the following terms Spring 2000, Spring 2001, 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 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Finance Law II

Faculty of Law
Spring 2001

Extent and Intensity

2/1. 3 credit(s). Type of Completion: z (credit).

Teacher(s)

JUDr. Alena Blažková, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: doc. JUDr. Petr Mrkývka, Ph.D.

Prerequisites (in Czech)

Předmět navazuje v přednáškách, seminářích a cvičeních na Finanční právo I, poznatky z Ekonomie a souvisejících předmětů.

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

Law (programme PrF, M-PPV)

Course objectives

MP802Z Financial Law II LECTURES: Introduction to fiscal section of financial law. System of fiscal section. Budget law I - the budget system of the Czech Republic, budget rules. 2. Budget Law II - state budget of the Czech Republic. 3. Budget Law III - territorial budgets. 4. Budget Law IV - Education and science funding. 5. Tax Law I - general issues, tax theory. 6. Tax Law II - corporation income tax system in the Czech Republic. Income tax of natural persons (1). 7. Tax Law III - Income tax of natural persons (2). 8. Tax Law IV - Income tax of legal persons. Source of income and selected issues of assessing the tax base. Tax reductions. Special rates. 9. Tax Law V - tax write-offs. 10. Tax Law VI - Value added tax. 11. Tax Law VII - Consumption taxes. 12. Tax Law VIII - Real estate tax, road tax. 13. Tax Law IX - Transfer taxes. SEMINARS: Seminars on tax and fee administration (contd.), followed by practice on tax administration, process and procedure within corporation income taxation.

Syllabus

MP802Z Financial Law II LECTURES: Introduction to fiscal section of financial law. System of fiscal section. Budget law I - the budget system of the Czech Republic, budget rules. 2. Budget Law II - state budget of the Czech Republic. 3. Budget Law III - territorial budgets. 4. Budget Law IV - Education and science funding. 5. Tax Law I - general issues, tax theory. 6. Tax Law II - corporation income tax system in the Czech Republic. Income tax of natural persons (1). 7. Tax Law III - Income tax of natural persons (2). 8. Tax Law IV - Income tax of legal persons. Source of income and selected issues of assessing the tax base. Tax reductions. Special rates. 9. Tax Law V - tax write-offs. 10. Tax Law VI - Value added tax. 11. Tax Law VII - Consumption taxes. 12. Tax Law VIII - Real estate tax, road tax. 13. Tax Law IX - Transfer taxes. SEMINARS: Seminars on tax and fee administration (contd.), followed by practice on tax administration, process and procedure within corporation income taxation.

Literature

Bake�, Milan. Finanční právo. 2.vyd. Praha: C.H.Beck, 1999, 416 s., ISBN 80-7197-264-0
Čáslavský, M. a kol.: Daňové judikáty 1.díl. 1.vyd. Praha, Linde 1999, 462 s., ISBN 80-7201-178-2
ŠIROKÝ, Jan. Daňová teorie :(pro inženýrské studium). 1. vyd. Ostrava: Vysoká škola báňská - Technická univerzita Ostrava, 1996, 104 s. ISBN 80-7078-402-4. info
ŠIROKÝ, Jan. Daňová teorie. 1. vyd. Ostrava: Vysoká škola báňská, 1995, 95 s. ISBN 80-7078-308-7. info
BAKEŠ, Milan. Finanční právo. 1. vyd. Praha: C.H. Beck, 1995, xxi, 365. ISBN 3406400817. info

Assessment methods (in Czech)

Výuka probíhá v přednáškách, seminářích a cvičeních. Na výuce a vedení seminářů a cvičení se podílí všichni vyučující v oboru. Do seminářů je třeba, aby student měl svůj vlastní aktuální zákon o správě daní a poplatků a zákon o daních z příjmů, totéž do cvičení spolu s formuláři přiznání k dani z příjmů fyzických osob (A,B) a přiznání k dani z příjmů právnických osob. Předmět je zakončen zápočtem a po absolvování finančního práva III. zápočtem a zkouškou.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
The course is taught: every week.
Information on course enrolment limitations: Předmět je určen pro max. 10 studentů jiných fakult.

Listed among pre-requisites of other courses

The course is also listed under the following terms Spring 2000, 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 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

MP802Z Finance Law II

Faculty of Law
Spring 2000

Extent and Intensity

2/1. 3 credit(s). Type of Completion: z (credit).

Teacher(s)

JUDr. Alena Blažková, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Alena Blažková, Ph.D. (seminar tutor)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: doc. JUDr. Petr Mrkývka, Ph.D.

Prerequisites (in Czech)

Předmět navazuje v přednáškách, seminářích a cvičeních na Finanční právo I, poznatky z Ekonomie a souvisejících předmětů.

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

Law (programme PrF, M-PPV)

Syllabus (in Czech)

PŘEDNÁŠKY: 1. Úvod do fiskální části finančního práva. Systém fiskální části. Rozpočtové právo I. - rozpočtová soustava ČR, rozpočtová pravidla. 2. Rozpočtové právo II. - státní rozpočet ČR 3. Rozpočtové právo III. - Územní rozpočty 4. Rozpočtové právo IV. - Financování školství a vědy 5. Berní právo I. - Obecná část, daňová teorie. 6. Berní právo II. - systém důchodových daní v ČR. Daň z příjmů fyzických osob (1) 7. Berní právo III. - daň z příjmů fyzických osob (2) 8. Berní právo IV. - Daň z příjmů právnických osob. Zdroj příjmů a některé otázky stanovení základu daně. Sleva na dani. Zvl. sazby. 9. Berní právo V. - Daňové odpisy a odpisování 10. Berní právo VI. - Daň z přidané hodnoty 11. Berní právo VII. - Spotřební daně 12. Berní právo VIII. - Daň z nemovitosti, silniční daň 13. Berní právo IX. Transferové daně SEMINÁŘE a CVIČENÍ: V průběhu semestru bude dobíhat seminarizace správy daní a poplatků, na kterou naváže procvičování správy, procesu a daňového řízení v rámci důchodových daní.

Literature

Bakeš, Milan. Finanční právo. 2.vyd. Praha: C.H.Beck, 1999, 416 s., ISBN 80-7197-264-0
Čáslavský, M. a kol.: Daňové judikáty 1.díl. 1.vyd. Praha, Linde 1999, 462 s., ISBN 80-7201-178-2
ŠIROKÝ, Jan. Daňová teorie :(pro inženýrské studium). 1. vyd. Ostrava: Vysoká škola báňská - Technická univerzita Ostrava, 1996, 104 s. ISBN 80-7078-402-4. info
ŠIROKÝ, Jan. Daňová teorie. 1. vyd. Ostrava: Vysoká škola báňská, 1995, 95 s. ISBN 80-7078-308-7. info
BAKEŠ, Milan. Finanční právo. 1. vyd. Praha: C.H. Beck, 1995, xxi, 365. ISBN 3406400817. info

Assessment methods (in Czech)

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
The course is taught: every week.
Information on course enrolment limitations: Předmět je určen pro max. 10 studentů jiných fakult.

Listed among pre-requisites of other courses

The course is also listed under the following terms 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 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.

Enrolment Statistics (recent)

Course Information

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Financial Law II

MP802Z Finance Law II

MP802Z Finance Law II

MP802Z Finance Law II

MP802Z Finance Law II

MP802Z Finance Law II

MP802Z Finance Law II

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