MP802Z Finance Law II

Faculty of Law
Spring 2001
Extent and Intensity
2/1. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
JUDr. Alena Blažková, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: doc. JUDr. Petr Mrkývka, Ph.D.
Prerequisites (in Czech)
Předmět navazuje v přednáškách, seminářích a cvičeních na Finanční právo I, poznatky z Ekonomie a souvisejících předmětů.
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
  • Law (programme PrF, M-PPV)
Course objectives
MP802Z Financial Law II LECTURES: Introduction to fiscal section of financial law. System of fiscal section. Budget law I - the budget system of the Czech Republic, budget rules. 2. Budget Law II - state budget of the Czech Republic. 3. Budget Law III - territorial budgets. 4. Budget Law IV - Education and science funding. 5. Tax Law I - general issues, tax theory. 6. Tax Law II - corporation income tax system in the Czech Republic. Income tax of natural persons (1). 7. Tax Law III - Income tax of natural persons (2). 8. Tax Law IV - Income tax of legal persons. Source of income and selected issues of assessing the tax base. Tax reductions. Special rates. 9. Tax Law V - tax write-offs. 10. Tax Law VI - Value added tax. 11. Tax Law VII - Consumption taxes. 12. Tax Law VIII - Real estate tax, road tax. 13. Tax Law IX - Transfer taxes. SEMINARS: Seminars on tax and fee administration (contd.), followed by practice on tax administration, process and procedure within corporation income taxation.
Syllabus
  • MP802Z Financial Law II LECTURES: Introduction to fiscal section of financial law. System of fiscal section. Budget law I - the budget system of the Czech Republic, budget rules. 2. Budget Law II - state budget of the Czech Republic. 3. Budget Law III - territorial budgets. 4. Budget Law IV - Education and science funding. 5. Tax Law I - general issues, tax theory. 6. Tax Law II - corporation income tax system in the Czech Republic. Income tax of natural persons (1). 7. Tax Law III - Income tax of natural persons (2). 8. Tax Law IV - Income tax of legal persons. Source of income and selected issues of assessing the tax base. Tax reductions. Special rates. 9. Tax Law V - tax write-offs. 10. Tax Law VI - Value added tax. 11. Tax Law VII - Consumption taxes. 12. Tax Law VIII - Real estate tax, road tax. 13. Tax Law IX - Transfer taxes. SEMINARS: Seminars on tax and fee administration (contd.), followed by practice on tax administration, process and procedure within corporation income taxation.
Literature
  • Bake�, Milan. Finanční právo. 2.vyd. Praha: C.H.Beck, 1999, 416 s., ISBN 80-7197-264-0
  • Čáslavský, M. a kol.: Daňové judikáty 1.díl. 1.vyd. Praha, Linde 1999, 462 s., ISBN 80-7201-178-2
  • ŠIROKÝ, Jan. Daňová teorie :(pro inženýrské studium). 1. vyd. Ostrava: Vysoká škola báňská - Technická univerzita Ostrava, 1996, 104 s. ISBN 80-7078-402-4. info
  • ŠIROKÝ, Jan. Daňová teorie. 1. vyd. Ostrava: Vysoká škola báňská, 1995, 95 s. ISBN 80-7078-308-7. info
  • BAKEŠ, Milan. Finanční právo. 1. vyd. Praha: C.H. Beck, 1995, xxi, 365. ISBN 3406400817. info
Assessment methods (in Czech)
Výuka probíhá v přednáškách, seminářích a cvičeních. Na výuce a vedení seminářů a cvičení se podílí všichni vyučující v oboru. Do seminářů je třeba, aby student měl svůj vlastní aktuální zákon o správě daní a poplatků a zákon o daních z příjmů, totéž do cvičení spolu s formuláři přiznání k dani z příjmů fyzických osob (A,B) a přiznání k dani z příjmů právnických osob. Předmět je zakončen zápočtem a po absolvování finančního práva III. zápočtem a zkouškou.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is taught: every week.
Information on course enrolment limitations: Předmět je určen pro max. 10 studentů jiných fakult.
Listed among pre-requisites of other courses
The course is also listed under the following terms Spring 2000, Spring 2002, Spring 2003, Spring 2004, Spring 2005, Spring 2009, Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.
  • Enrolment Statistics (Spring 2001, recent)
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