MP802Z Financial Law II

Faculty of Law
Spring 2013
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 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.
  • Enrolment Statistics (Spring 2013, recent)
  • Permalink: https://is.muni.cz/course/law/spring2013/MP802Z