NP301Zk Procedural Financial Law for Public Administration

Faculty of Law
Autumn 2016
Extent and Intensity
0/0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Mgr. Michal Matouš, Ph.D. (assistant)
JUDr. Veronika Smutná, 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 21. 10. 8:00–9:30 034, 9:35–11:05 034, Fri 2. 12. 8:00–9:30 140, 9:35–11:05 140, 11:10–12:40 140, 13:30–15:00 140
Prerequisites (in Czech)
!OBOR(PR)
Předmět navazuje na poznatky získané a osvojené zejména v rámci studia správního procesu a finančně právních disciplín. Prohlubuje je se zaměřením na vzájemné vazby procesněprávních předpisů, jejich analýzu a otázku subsidiárních právních předpisů (zejm. daňový řád a správní řád).
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
The aim of the course is to explain (particularly to the students of the master's degree program Public Administration) and thoroughly understand the legal aspects of procedural rules in the area of ​​both fiscal and non-fiscal part of the financial law. The role of EU harmonisation is also a part of the analysis.
At the end of the course students should be able to understand the links between the procedural rules within the field of financial law; understand the links between the administrative judicial review and the Part V of the Code of Civil Procedure (in relation to the tax cases and financial arbitration).
Syllabus
  • 1. The application of financial procedural law in the Czech Republic and EU. Legal regulation of proceedings in public finance tasks.
  • 2. Tax administration and the specifics of tax processes.
  • 3. Financial Arbiter and arbitration.
  • 4. The administrative procedure in financial law matters.
  • 5. Intervention processes of the so called heteronomous nature. Legislative process within the field of financial law.
  • 6. Judicial review.
Literature
  • study materials in IS
Teaching methods
Theoretical training, lectures and collective consultation, case studies, presentation of the case.
Assessment methods
First: Written exam (both test and open-ended questions, 60% to pass).
Second: Oral exam with the defense of the project (optional). The analysis of the given problems are: the interpretation of certain provisions of the legal acts and related case law analysis. The theme will be individually discussed as a possible underlying theme for oral debate after passing the test.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
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 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2016, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2016/NP301Zk