MP702Z Finance Law I

Faculty of Law
Autumn 2018
Extent and Intensity
2/1. 4 credit(s). Type of Completion: z (credit).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Ivana Pařízková, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Dr Mgr. Damian Czudek, Ph.D. (lecturer)
doc. JUDr. Michal Janovec, Ph.D. (lecturer)
JUDr. Johan Schweigl, Ph.D. (lecturer)
Ing. Barbora Buchtová, Ph.D. (assistant)
JUDr. Zuzana Hortová (assistant)
doc. Ing. Martin Svoboda, Ph.D. (assistant)
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 24. 9. to Fri 21. 12. Mon 12:00–13:40 aula_Vinařská
  • Timetable of Seminar Groups:
MP702Z/01: Mon 1. 10. to Fri 21. 12. each odd Tuesday 8:00–9:40 124, I. Pařízková
MP702Z/02: Mon 1. 10. to Fri 21. 12. each even Tuesday 8:00–9:40 124, I. Pařízková
MP702Z/03: Mon 1. 10. to Fri 21. 12. each odd Tuesday 10:00–11:40 124, I. Pařízková
MP702Z/04: Mon 1. 10. to Fri 21. 12. each even Tuesday 10:00–11:40 124, I. Pařízková
MP702Z/05: Mon 1. 10. to Fri 21. 12. each odd Tuesday 12:00–13:40 024, D. Czudek
MP702Z/06: Mon 1. 10. to Fri 21. 12. each even Tuesday 12:00–13:40 124, D. Czudek
MP702Z/07: Mon 1. 10. to Fri 21. 12. each odd Wednesday 8:00–9:40 124, D. Czudek
MP702Z/08: Mon 1. 10. to Fri 21. 12. each even Wednesday 8:00–9:40 124, D. Czudek
MP702Z/09: Mon 1. 10. to Fri 21. 12. each even Wednesday 10:00–11:40 124, D. Czudek
MP702Z/10: Mon 1. 10. to Fri 21. 12. each odd Wednesday 10:00–11:40 257, D. Czudek
MP702Z/11: Mon 1. 10. to Fri 21. 12. each odd Wednesday 12:00–13:40 124, D. Czudek
MP702Z/12: Mon 1. 10. to Fri 21. 12. each even Wednesday 12:00–13:40 124, D. Czudek
MP702Z/13: Mon 1. 10. to Fri 21. 12. each odd Wednesday 12:00–13:40 148, D. Šramková
MP702Z/14: Mon 1. 10. to Fri 21. 12. each odd Wednesday 14:00–15:40 042, D. Czudek
MP702Z/15: Mon 1. 10. to Fri 21. 12. each even Wednesday 14:00–15:40 042, D. Czudek
MP702Z/16: Mon 1. 10. to Fri 21. 12. each odd Wednesday 14:00–15:40 126, D. Šramková
MP702Z/17: Mon 1. 10. to Fri 21. 12. each even Wednesday 14:00–15:40 126, D. Šramková
MP702Z/18: Mon 1. 10. to Fri 21. 12. each even Wednesday 16:00–17:40 126, M. Radvan
MP702Z/19: No timetable has been entered into IS. J. Schweigl
MP702Z/20: No timetable has been entered into IS. J. Schweigl
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
Learning outcomes of the course is to provide a basis for studying legal regulation of the public financial activity.
Learning outcomes
At the end of the course student should be able to understand and interpretate the basics tax law theory and legal regulation of fiscal part of financial law. Student should futher be able to underestand and describe the basic institutes of the tax procedure and tax administration and apply knowledge in practice.
Syllabus
  • Lectures: 1. Characteristics of financial law 2. Financial administration 3. Tax administration I 4. Tax administration II 5. Separated administration and ulterior administration 6. Monetary and financial regime in the Czech Republic 7. Legal sources of financial law and financial law norms 8. Financial law principles and interpretation in financial law 9. Guaranties of legality in the financial law 10. Law of public finances 11. Budget law I 12. Budget law II 13. Budget law III Seminars: 1. Law-creating criteria of financial law 2. Basic terms in tax procedure 3. Principles of tax dministration 4. Documentation in tax dministration 5. Proofs and decision in tax dministration 6. Register duty
Literature
    required literature
  • MRKÝVKA, Petr and Petra JANOŠÍKOVÁ. Finanční a daňové právo (Financial and Tax Law). 2. a doplněné. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2016, 492 pp. učebnice. ISBN 978-80-7380-639-2. info
  • TOMÁŠKOVÁ, Eva and Ivana PAŘÍZKOVÁ. Veřejné finance – ekonomické souvislosti. 1. dotisk 1. vyd. Brno: Masarykova univerzita, 2016, 136 pp. ISBN 978-80-210-7749-2. info
  • RADVAN, Michal. Daně a správa daní (Taxes and tax administration). 1st ed. Brno: Masarykova univerzita, 2015, 130 pp. Učebnice Právnické fakulty MU, sv. č. 503. ISBN 978-80-210-7746-1. info
  • MRKÝVKA, Petr. Propedeutika finančního práva I : Obecná část. 1. vyd. Brno: Masarykova univerzita, 2015, 128 pp. ISBN 978-80-210-7745-4. info
    recommended literature
  • SIDAK, Mykola and Mária DURAČINSKÁ. Finančné právo. 2012. ISBN 978-80-89603-04-6. info
  • BAKEŠ, Milan, Marie KARFÍKOVÁ, Petr KOTÁB and Hana MARKOVÁ. Finanční právo. 2012. ISBN 978-80-7400-440-7. info
Teaching methods
Lectures and seminars focused on practice incl. creating of tax documents.
Assessment methods
Written test: approx. 5 questions, 60 % to pass.
Language of instruction
Czech
Follow-Up Courses
Further Comments
Study Materials
The course is taught annually.
Listed among pre-requisites of other courses
The course is also listed under the following terms Autumn 1999, Autumn 2000, Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2018, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2018/MP702Z