MP929Zk Financial Law III

Faculty of Law
Autumn 2014
Extent and Intensity
2/0. 3 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)
JUDr. Alena Schillerová, Ph.D. (lecturer), JUDr. Ivana Pařízková, Ph.D. (deputy)
Dr Mgr. Damian Czudek, Ph.D. (lecturer)
doc. JUDr. Michal Janovec, Ph.D. (lecturer)
JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
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 22. 9. to Fri 19. 12. Wed 11:10–12:40 136
Prerequisites
(NOW( MP929Z Financial Law III - sem. ) || MP929Z Financial Law III - sem. ) && ( MP802K Financial Law II || MP802Z Financial Law II )
Knowledge from Financial law I and II.
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 apply knowledge gained during previous two semesters in the area of tax administration. Student should be able to file the tax return and argue for the client at the tax office. As well, student should be able to formulate papers those are usually prepared by financial offices. Student should be able to calculate most common taxes, file the most common tex returns, too. In the lessons the main objectives are to teach students to understand the legal regulations of indirect taxes and public charges.
Syllabus
  • 1st Income Taxes I 2nd Income Taxes II 3rd Income Taxes III 4th Property taxes I 5th Property taxes II 6th Custom I 7th Custom II 8th International tax administrative cooperation 9th Value added tax I 10th Value added tax II 11th Consumption taxes 12th Charges and local taxes 13th Actual questions of financial law
Literature
    required literature
  • BAKEŠ, Milan, Marie KARFÍKOVÁ, Petr KOTÁB and Hana MARKOVÁ. Finanční právo. 2012. ISBN 978-80-7400-440-7. info
    recommended literature
  • MRKÝVKA, Petr. Determinace a diverifikace finančního práva (Determination and diversification of financial law). 1. vyd. Brno: Masarykova univerzita, 2012, 222 pp. Acta Universitatis Brunensis No 436. ISBN 978-80-210-6041-8. info
  • SIDAK, Mykola and Mária DURAČINSKÁ. Finančné právo. 2012. ISBN 978-80-89603-04-6. info
  • MRKÝVKA, Petr, Petra JÁNOŠÍKOVÁ, Ivan TOMAŽIČ, Ivana PAŘÍZKOVÁ, Dana ŠRAMKOVÁ, Michal RADVAN, Jan NECKÁŘ and Libor KYNCL. Finanční a daňové právo (Financial and tax law). 1. vyd. Plzeň: Vydavatelství a nakladetelství Aleš Čeněk, 2009, 525 pp. ISBN 978-80-7380-155-7. 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
  • 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
  • ŠIROKÝ, Jan. Daňové teorie s praktickou aplikací. Vyd. 1. Praha: C.H. Beck, 2003, xv, 249. ISBN 8071794139. info
Teaching methods
Lessons focused on theory and pracice with relation to previous semesters, when financial law was taught.
Assessment methods
Written exam: 15 questions, comparatively from general, fiscal and non-fiscal parts of financial law, each question evaluated A-F; if 3 or more questions are evaluated F, the final result is F. Grades are averaged and if the result is other than F, student continues to oral part of the exam. Oral exam: 3 questions verifying the knowledge. If one question is evaluated F, the final result is F. The final grade is influenced by both writte and oral part of the exam. All questions are from the substance taught in financial law I, II, III incl. seminars.
Language of instruction
Czech
Follow-Up Courses
Further comments (probably available only in Czech)
Information on completion of the course: zkouška je písemná a ústní z materie FP 1 až 3 včetně seminářů
The course is taught annually.
The course is also listed under the following terms Autumn 1999, Autumn 2000, Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2005, Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, 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)
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