BDM505K Customs law

Faculty of Law
Autumn 2023
Extent and Intensity
0/0/0. 5 credit(s). Type of Completion: k (colloquium).
Taught online.
Teacher(s)
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
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
Course objectives
The aim of the course is to deal with the basics of customs law 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 customs administration.
Learning outcomes
At the end of the course, student should be able to describe structural components of the customs duty, explain their practical sense within the tax administration and apply the knowledge while interacting with customs administrator. While completing the course, students will be able to use appropriate terminology and be familiar with the system of competent customs authorities. In addition, they will be able to identify other relevant activities that these customs authorities provide beyond the administration of customs, such as the administration of indirect selective taxes (excise duties) or the issue of controlling cross-border cash transfers as one of the ways of combating the legalisation of proceeds of crime and the financing of terrorism. Students will be familiar with all these aspects in the light of the current legislation, which they will be able to place in a basic historical context.
Syllabus
  • Customs duty - concept, definition and classification of customs duty. Customs law and the system of its regulation from the international (global), EU and national perspective. Fundamentals of substantive and procedural customs law. Customs regimes. Authorised economic operator. Customs administration in functional concept, including control of cross-border cash transfers. Customs administration in organisational concept - Customs Administration of the Czech Republic, World Customs Organisation.
Literature
  • Šramková, Dana. Celní právo. Interaktivní osnova. Brno : IS MUNI CZ.
  • HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and KOL. Finanční a daňové právo (Financial and Tax Law). 3. aktualizované a rozšířené. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2020, 493 pp. ISBN 978-80-7380-796-2. info
Teaching methods
The course BDM505Zk Customs Law will be implemented in a distance form, which means three basic forms in a particular academic year: 1. Frontal teaching method with the personal participation of the student an the Faculty of Law, when an initial mandatory consultation will take place including the definition of the issues and systematics, key concepts and institutes, assignment of the course completion. One such session is anticipated at the beginning of the semester. 2. Synchronous through three continuous mandatory group consultations in MS Teams and one voluntary (optional) consultation also in MS Teams, implementing the following methods: group and cooperative learning, critical thinking, project-based learning, practical problem solving, brainstorming. The emphasis will be on providing feedback rather than frontal teaching. 3. Asynchronous form (individual guided self-study) from the supplied materials in the MU information system (study texts, presentations with audio tape and other interactive materials). These materials are divided into individual chapters of the interactive curriculum and guide the student through the material of customs law and customs administration. Mutual contact and communication between students will be possible at the first consultation held at the faculty and further through the subject team in the MS Teams application.
Assessment methods
The student must complete the mandatory requirements and become familiar with the materials in this interactive curriculum through guided self-study. Specific evaluation methods: Completion of a seminar paper (project) with a successful on-line presentation (defence) + passing an on-line test in IS with at least 60 % of the points.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
Information on the extent and intensity of the course: 12 hodin online konzultací za semestr.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/law/autumn2023/BDM505K