BF504Zk Administration of Customs and Indirect Taxes

Faculty of Law
Autumn 2014
Extent and Intensity
0/0. 7 credit(s). Type of Completion: zk (examination).
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)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Alena Kojzarová Salinková, Ph.D. (assistant)
Guaranteed by
JUDr. Dana Šramková, Ph.D., MBA
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
Fri 19. 9. 11:10–12:40 208, 13:30–15:00 208, Fri 3. 10. 13:30–15:00 208, 15:05–16:35 208, Fri 7. 11. 15:05–16:35 211, 16:40–18:10 211
Prerequisites
Basic knowledge of financial and tax law and tax theory.
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
The aim of the course is to deal with the basics of customs law and customs administration from the perspective of national legislation and the relevant provisions of EU / EC law. The main objective of course can be summarizde as follows: to understand the status and system of customs law and administration and the administration of excise taxes. At the end of the course, student should be able to describe structural components of the customs / excise duty, explain their practical sense within the tax administration and apply the knowledge while interacting with customs officer.
Syllabus
  • The history of the customs laws and customs administrations in the Czech Republic. • Excise duties and taxation. • Customs and excise law regulation. • Basic concepts of customs and tax law. • Customs destination. • Customs procedures. • Responsibility in customs law. • Customs Administration in organizational point of view. • Customs Administration in the functional point of view. • Customs and indirect / excise taxes. • International cooperation of customs administrations and the EU. • The role of the WTO and the WCO within the field of customs law.
Literature
  • e-learning (Studijní materiály v IS MU)
  • ŠRAMKOVÁ, Dana. Celní právo v prostředí globalizace (Customs Law within Globalisation). Brno: Masarykova univerzita, 2011, 109 pp. Acta Universitatis Brunensis Iuridics, 401. ISBN 978-80-210-5699-2. info
  • ŠRAMKOVÁ, Dana, Pavel SALÁK, Oldřich KNECHT, Jana ŠIMONOVÁ, Ivana PAŘÍZKOVÁ, Vladimír NOVÁČEK, Karel SVOBODA, Pavel MATOUŠEK, Pavel POLÁK, Ladislav HRBEK and Miroslav HORÁK. Celní správa v organizačním a funkčním pojetí. Vybrané kapitoly (Customs Administration within the Organizational and Functional Point of View). 1. vyd. Brno: Masarykova univerzita, 2011, 163 pp. ACTA UNIVERSITATIS BRUNENSIS, řada teoretická; 400. ISBN 978-80-210-5690-9. info
Teaching methods
Theoretical training exercises with discussions.
Assessment methods
Teaching: Lectures in the context of the full-time teaching, discussion in class, e-learning. The course is completed by colloquium. Conditions for completion: The processing of the final work with oral defense.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
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 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2014, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2014/BF504Zk