BZ306Zk Basics of Financial Law

Faculty of Law
Autumn 2021
Extent and Intensity
0/0/0. 7 credit(s). Type of Completion: zk (examination).
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Johan Schweigl, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Ing. Barbora Buchtová, Ph.D. (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
Fri 1. 10. 8:00–9:40 034, 8:00–9:40 030, Fri 8. 10. 16:00–17:40 034, 16:00–17:40 030, 18:00–19:40 030, 18:00–19:40 034, Fri 15. 10. 16:00–17:40 030, 16:00–17:40 034, 18:00–19:40 030, 18:00–19:40 034, Fri 22. 10. 12:00–13:40 034, 12:00–13:40 030
Prerequisites (in Czech)
!OBOR(PR) && !OBOR(PR01) && !PROGRAM(N-VS)
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 subject is a basic for an entry to the system of financial law subjects. The subject content is basic excurcus to the financial law theory and to the basic institutions.
Learning outcomes
At the end of this course, students should be able to understand legal regulation of public finances and to explain this regulation and supervisory activities of the Czech National Bank. Student further should be able to apply knowledge in the area of tax theory on individual taxes and charges within the tax and charge system of the Czech Republic.
Syllabus
  • 1. Introduction to financial law and financial administration - public financial activity
  • 2. Characteristics of financial law, system of financial law, financial legal relations, sources of financial law
  • 3. Financial administration
  • 4. Extract of the non-fiscal part of financial law
  • 5. Extract of the fiscal part of financial law
  • 6. Tax theory
Literature
    required literature
  • Texty a prezentace v interaktivní osnově a studijních materiálech v IS
  • MRKÝVKA, Petr. Propedeutika finančního práva I.Obecná část. 1st ed. Brno: Masarykova univerzita, 2014, 125 pp. učebnice - č.502. ISBN 978-80-210-6759-2. info
    recommended literature
  • HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and KOL. Finanční a daňové právo (Financial and Tax Law). 3. aktualizované a rozšířené. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2020, 493 pp. ISBN 978-80-7380-796-2. info
Teaching methods
Methods of this course are lectures with discussions.
Assessment methods
The exam is written. (60% success rate)
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
Information on the extent and intensity of the course: 12 hod. přednášek za semestr / 12 hrs of lectures per semester.
Teacher's information
The written exam is a cross-sectional test of the subject matter.

Mandatory texts specified in the interactive syllabus or in the interpretation are limited by the maximum credit load. The scope of the text from the compulsory literature (Financial and Tax Law) is limited only to the topics in the syllabus. The remaining text is recommended and expands knowledge.

The course is also listed under the following terms Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2021, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2021/BZ306Zk