119-0359/02 – Financial and Tax law (FDP)
Gurantor department | Department of Law | Credits | 5 |
Subject guarantor | doc. JUDr. Petr Mrkývka, Ph.D. | Subject version guarantor | doc. JUDr. Petr Mrkývka, Ph.D. |
Study level | undergraduate or graduate | Requirement | Compulsory |
Year | 2 | Semester | summer |
| | Study language | Czech |
Year of introduction | 2019/2020 | Year of cancellation | |
Intended for the faculties | EKF | Intended for study types | Follow-up Master |
Subject aims expressed by acquired skills and competences
Student will be able:
- describe regulatory enviroment, define its subject, outline the methods of regulation and list basal forms of regulation,
- comprehend principles of the public law and private law regulation to explain differences between them
- applicate gained knowledge and comprehension to interprete and solve model situations,
- identify practical problem and infer legal regulation concerned,
- explain legal aspect of practical problem,
- interpret legal regulation and recommend possible solutions of practical problem.
Teaching methods
Lectures
Tutorials
Summary
The aim of this subject is to acquaint the students with the basis of financial legal regulation in the Czech Republic in order to have them be able to orientate in this field and relations to other fields of our legal order. In the subject matter students are supposed to describe regulatory enviroment, define its subject, outline the methods of regulation and list basal forms of regulation, comprehend principles of the public law and private law regulation to explain differences between them, applicate gained knowledge and comprehension to interprete and solve model, situations, identify practical problem and infer legal regulation concerned, explain legal aspect of practical problem, interpret legal regulation and recommend possible solutions of practical problem.
Compulsory literature:
Recommended literature:
Additional study materials
Way of continuous check of knowledge in the course of semester
credit - compulsory attendance at exercises, continuous fulfillment of assigned tasks
exam - oral exam
E-learning
course LMS
Other requirements
Within the study to fulfill the tasks given by pedagogue.
Within the study to monitor the actual changes of legislation in accordance with the pedagogue´s instructions.
Prerequisities
Subject has no prerequisities.
Co-requisities
Subject has no co-requisities.
Subject syllabus:
1. Characteristics of financial law in the system of Czech law and legal science. Subjects of financial law. Financial legal relations.
2. Method of legal regulation of financial law and its systematization. The position of tax law in the system of financial law.
3. Formal and material sources of financial law. Financial market law, content and participation in the basis of civil, trade and financial law.
4. Legal regulation of financial institutions. Fundamentals of financial administration.
5. Monetary sovereignty. Monetary and exchange law.
6. Financial Market Law.
7. Fiscal and fiscal sovereignty. Fundamentals of budget and grant law.
8. Law of pension and property taxes.
9. Law of indirect taxes and duties.
10. Legal regulation of tax administration and tax process.
11. Financial administration, process, management. Tax management.
12. Procedural financial law. Financial administration, process, management.
13. Guarantees of legality administration tax.
14. Responsibility for law violation. Financial criminal law.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction