119-0358/01 – Financial Law B (FPB)

Gurantor departmentDepartment of LawCredits4
Subject guarantordoc. JUDr. Petr Mrkývka, Ph.D.Subject version guarantordoc. JUDr. Petr Mrkývka, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semestersummer
Study languageCzech
Year of introduction2017/2018Year of cancellation
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
BAR0580 Mgr. Richard Bartes
CZU0006 Dr Mgr. Damian Czudek, Ph.D.
KOZ0138 Dr Mgr. Michal Kozieł, Ph.D.
MRK21 doc. JUDr. Petr Mrkývka, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Examination 2+1

Subject aims expressed by acquired skills and competences

In the frame of this subject, the student will be able: - to describe a legal environment, to define the subject of regulation, to characterize a legal regulation and to name the basic kinds of regulation, - to understand the principles of tax law - substantive law and procedural law, the principles, on which it is based - to be well informed about the Czech tax law - to use acquired knowledge to solve the model situations, to be able to evaluate factual and legal status of given problem (sample) and apply the particular regulations of the law - to elaborate the basic submission towards tax administration - to recognize the problem in practice and recommend possible solution in practice.

Teaching methods

Lectures

Summary

The aim of the subject is to acquaint the students of economical fields with the basis of financial-legal regulation in the Czech Republic with focus on the tax law substantive law and procedural law. The attention will be paid to procedural point of taxes, i.e. tax process and functioning of tax administration.

Compulsory literature:

Andy Lymer Taxation: Policy & Practice. Eurospan, 2011.ISBN 1906201145.

Recommended literature:

Andy Lymer Taxation: Policy & Practice. Eurospan, 2011.ISBN 1906201145.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Within the study, to fulfill tasks given by pedagogue.

Prerequisities

Subject codeAbbreviationTitleRequirement
119-0357 FPA Financial Law A Compulsory

Co-requisities

Subject has no co-requisities.

Subject syllabus:

- tax law - system and place of tax law in financial law and public law - introduction of revenue law - constructive elements of tax, functions of tax, classification of taxes, the set of taxes, sources, principles, - direct taxes - mainly income tax of physical person and legal entity, - indirect taxes - VAT, Consumption taxes, - transfer taxes, fees, - tax administration as the part of public administration and financial administration, - tax administrator - the term, characteristics, competences, reorganization of tax administration, - phases of tax administration, - characteristic of tax management adn tax process, - phases of tax procedure, - tax management in general and special one, - the issue of subsidiarity of the Rules of Administrative Procedure in tax administration

Conditions for subject completion

Full-time form (validity from: 2017/2018 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination 100  51
Mandatory attendence parzicipation: participation by pedagogues´ instructions

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2018/2019 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Compulsory study plan
2017/2018 (N6208) Economics and Management (6208T011) Economics and Law in Business P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner