BF301Zk Tax Law I - Tax Administration

Faculty of Law
Autumn 2011
Extent and Intensity
0/0. 7 credit(s). Type of Completion: zk (examination).
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)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Tomáš Rozehnal, 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
Thu 15. 9. 13:30–15:00 215, 15:05–16:35 215, 16:40–18:10 215, Fri 4. 11. 13:30–15:00 211, 15:05–16:35 211, 16:40–18:10 211
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Main target of this course is to understand the basic of function of the tax administration. At the end of this course, students should be able to underestand and be able to orientate in the field of tax administration, and perform basic operation in tax proceedings, explain operations of tax subjects and tax administrative authorities in the tax administrative procedure and tax process.
Syllabus
  • 1st Tax administration and tax procedure 2nd Basic concepts, principles of tax administration 3rd Phases of tax procedure and tax administration phase 4th Registration process and search for tax organizations 5th The assessment process 6th Recovery process execution 7th Legal and supervisory resources
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
  • ZSDP
  • Daňový řád - zákon č. 280/2009 Sb.
Teaching methods
Lectures with discussion.
Assessment methods
Written exam (60 % to pass) and oral.
Language of instruction
Czech
Further comments (probably available only in Czech)
Information on the extent and intensity of the course: 12 hod. přednášek za semestr / 12 hrs of lectures per semester.
The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2012.
  • Enrolment Statistics (Autumn 2011, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2011/BF301Zk