119-0359/02 – Financial and Tax law (FDP)

Gurantor departmentDepartment of LawCredits5
Subject guarantordoc. JUDr. Petr Mrkývka, Ph.D.Subject version guarantordoc. JUDr. Petr Mrkývka, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year2Semestersummer
Study languageCzech
Year of introduction2019/2020Year 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 Credit and Examination 3+1

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:

JÁNOŠÍKOVÁ Petra, Petr MRKÝVKA et al. Finanční a daňové právo. Plzeň: Aleš Čeněk, 2017. 492 s. ISBN 978-80-7380-639-2. MRKÝVKA, Petr. Propedeutika finančního práva I – obecná část. Brno: Masarykova univerzita, 2015. 128 s. ISBN 978-80-210-7745-4. RADVAN. Michal. Czech Tax Law. Brno: Masarykova univerzita Brno Právnická fakulta, 2010. 61 s. ISBN 978-80-2105-269-7.

Recommended literature:

BAKEŠ, M., M. KARFÍKOVÁ, H. MARKOVÁ et al. Finanční právo. 6. vyd. Praha: C. H. Beck, 2012. 520 s. ISBN 978-80-7400-440-7. KOBÍK, Jaroslav. Daňový řád s komentářem. Olomouc: Anag, 2010. 958 s. ISBN 978-80-7263-769-0. RADVAN, Michal. Daně a správa daní. Brno: Masarykova univerzita, 2014. 130 s. Edice učebnic Právnické fakulty MU č. 503. ISBN 978-80-210-6702-8.

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

Full-time form (validity from: 2019/2020 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 5  5
        Examination Examination 95  46
Mandatory attendence parzicipation: Credit - compulsory attendance at seminars, continuous fulfillment of tasks exam - oral

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2020/2021 (N0488A050004) Finance and Accounting (S02) Accounting and Taxes DDP P Czech Ostrava 2 Compulsory study plan
2020/2021 (N0413A050014) Economics and Management (S03) Economics and Law in Business P Czech Ostrava 1 Compulsory study plan
2019/2020 (N0413A050014) Economics and Management (S03) Economics and Law in Business P Czech Ostrava 1 Compulsory study plan
2019/2020 (N0488A050004) Finance and Accounting (S02) Accounting and Taxes DDP P Czech Ostrava 2 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner