LA401Zk Financial Law

Faculty of Law
Spring 2015
Extent and Intensity
0/0. 10 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Jiří Blažek, CSc. (lecturer)
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. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Faculty of Law
Contact Person: Bc. Alžběta Rašková
Supplier department: Faculty of Law
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
Course objectives
This module will enable students to: • have knowledge of terminology and the functioning of monetary regulation and public finances • become familiar with the activities of financial administration of the Czech Republic • adopt principles for proper functioning of State supervision in financial activities • adopt principles for functioning of the tax administration • acquire knowledge of state and local finances (state budget and local budgets, state and local taxes) After completion of the module the students should be able to: • be familiar with the standard situations on the public finances from the public law point of view • interpret and apply legal regulations from the sphere of non-fiscal financial activity, financial administration, public budgets, taxes and tax procedure • know what to do in the sphere of state and local finances, taxes and tax administration • acquire an overview of tax procedure
Syllabus
  • • Introduction to Public Finance. • Introduction to Financial Law and Financial Administration. System, characteristic features, terminology. Financial Law within the system of law in the Czech Republic. Object and subjects of financial law. Financial administration – concept, characteristic features. Financial administration in the system of public administration. • Monetary Law. Concept, characteristic features, terminology. Monetary law in the system of financial law. Czech Crown and Euro. Monetary policy of the Czech National Bank. Control activity of the CNB. • Payment System in the Czech Republic. Public law regulation of cash and carry payment. Electronic monies. CERTIS. • Public Banking Law. Concept, characteristic features, terminology. Control activity of the CNB on the Czech bank services market. • Budget Law. Concept, characteristic features, terminology. Budget law in the system of financial law. State budget, state budget procedure, state founds. Control systems. • Local Finances. Regulation of local finances. Local budget and local budget procedure. Financial Control. • Tax Law. Concept, characteristic features, terminology. Tax law in the system of financial law. Czech tax system. Characteristic features of taxes. • Local Taxes. Local government and local taxes. Local regulation of taxes. • Tax Administration. Concept, characteristic features, terminology. Tax administration in the system of financial and public administration. Activity of the Ministry of Finance. Control systems. • Tax Procedure. Legal regulation of tax procedure. Relationship between tax subjects and tax administration.
Literature
    recommended literature
  • BAKEŠ, Milan. Finanční právo. 5. upr. vyd. Praha: C.H. Beck, 2009, xxviii, 54. ISBN 9788074008016. 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
  • MRKÝVKA, Petr, Ivana PAŘÍZKOVÁ, Michal RADVAN, Dana ŠRAMKOVÁ and Petra NOVÁKOVÁ. Finanční právo a finanční správa. 2. díl (Finance Law and Finace Administration. 2nd part). Vyd. 1. Brno: Masarykova univerzita, 2004, 385 pp. (Edice učebnic PrF MU v Brně ; č. 355). ISBN 80-210-3579-X. info
  • BLAŽEK, Jiří. Základy ekonomie. 1. 2. opravené vyd. Brno: Masarykova univerzita, 2002, 215 s. (Edice učebnic PrF MU v Brně ; Sv. 290). ISBN 80-210-2801-7. info
Teaching methods
Range of Modes of Contacts: Lectures, use of commented presentations, group discussions, group seminar activities, brainstorming, case studies. Range of Other Learning Methods: Independent learning, self-study, elaboration of the written assignment, individual consultations.
Assessment methods
Type and Weighting of Assessment Elements: 100 % written assignment Further information on assessment Active participation in module seminars includes the debate concerning individual topics, which is highly appreciated, the knowledge of case studies, written assignments. Expected Form of Feedback: Formative and summative feedback will be provided to each student individually. Written comments with individual coursework assignments. Oral feedback upon request.
Language of instruction
Czech
Further Comments
Study Materials
The course is taught each semester.
The course is also listed under the following terms Autumn 2008, Autumn 2009, Spring 2010, Autumn 2010, Spring 2011, Autumn 2011, Spring 2012, Autumn 2012, Spring 2013, Autumn 2013, Spring 2014, Autumn 2014.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/law/spring2015/LA401Zk