BF504Zk Administration of Customs and Indirect Taxes

Faculty of Law
Autumn 2023
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)
Guaranteed by
JUDr. Dana Šramková, Ph.D., MBA
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Fri 29. 9. 14:00–15:40 124, 16:00–17:40 124, Fri 6. 10. 14:00–15:40 208, 16:00–17:40 208, Fri 10. 11. 16:00–17:40 124, 18:00–19:40 124
Prerequisites
!OBOR(PR) && !OBOR(PR01) && !PROGRAM(N-VS)
Basic knowledge of financial and tax law and tax theory.
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
there are 26 fields of study the course is directly associated with, display
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.
Learning outcomes
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
  • System of customs and excise law regulation. • Basic concepts of customs and tax law. • Customs Administration in organizational point of view. • Customs Administration in the functional point of view. • System of indirect / excise taxes. •Excise duties and taxation. • Customs procedures. •International cooperation of customs administrations and the EU. • The role of the WTO and the WCO.
Literature
    recommended literature
  • e-learning (Studijní materiály v IS MU)
  • POLÁK, Pavel, Dana ŠRAMKOVÁ, Ladislav HRBEK, Jana JAREŠOVÁ and Richard VESECKÝ. Celní zákon: Praktický komentář (Customs Code: Practical Commentary). 1st ed. Praha: Wolters Kluwer, 2020, 325 pp. v systému ASPI. ISBN 978-80-7676-051-6. Dostupná jako e kniha v systému ASPI info
  • VRBÍK, Marek. Nový celní zákon III. Další novinky a změny. Bulletin komory daňových poradců České republiky,. Komora daňových poradců České republiky, 2017, roč. 2017, č. 1, p. s. 18-21. ISSN 1211-9946. info
  • VRBÍK, Marek. Nový celní zákon IV. Bulletin komory daňových poradců České republiky. Komora daňových poradců České republiky, 2017, č. 6, p. 21-23. ISSN 1211-9946. info
  • VRBÍK, Marek. Nový celní zákon I. – Úvod a správní trestání. Bulletin komory daňových poradců České republiky. Komora daňových poradců České republiky, 2016, roč. 2016, No 10, p. 26-30. ISSN 1211-9946. info
  • VRBÍK, Marek and Zuzana HORTOVÁ. Nový celní zákon II. – rozhodnutí v celním řízení. Bulletin komory daňových poradců České republiky. Woltes Kluwer, 2016, roč. 2016, č. 12, p. s. 27-22. ISSN 1211-9946. info
  • ŠRAMKOVÁ, Dana. Celní správa ve funkčním pojetí (The Customs Administration in a functional concept). Brno: Masarykova univerzita, 2012, 245 pp. Acta Iuridica Brunensis 348. ISBN 978-80-210-6063-0. info
  • 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. Teaching: Lectures in the context of the full-time teaching, discussion in class, e-learning.
Assessment methods
The course is completed by the written exam. Conditions for completion: The processing of the final work with oral defense.
Language of instruction
Czech
Follow-Up Courses
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 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2024.
  • Enrolment Statistics (Autumn 2023, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2023/BF504Zk