BZ506K Custom Law

Faculty of Law
Autumn 2024
Extent and Intensity
0/0. 7 credit(s). Type of Completion: k (colloquium).
Taught in person.
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
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
there are 14 fields of study the course is directly associated with, display
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 from the national, EU and international point of view.
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.
Syllabus
  • The history of the customs laws and customs administrations in the Czech Republic.
  • Customs law regulation.
  • Basic concepts of customs law.
  • Customs destination.
  • Customs procedures.
  • Responsibility in customs law.
  • Customs Administration in organizational point of view.
  • Customs Administration in the functional point of view.
  • Customs and indirect taxes.
  • International cooperation of customs administrations.
  • The role of the WTO and the WCO within the field of customs law.
Literature
    recommended literature
  • Šramková, Dana. Celní právo a celní správa. Brno : IS MUNI CZ.
  • POLÁK, Pavel, Dana ŠRAMKOVÁ, Ladislav HRBEK, Jana JAREŠOVÁ and Richard VESECKÝ. Celní zákon: Praktický komentář (Customs Code: Practical Commentary). 1st ed. Praha: Wolters Kluwer, 2020, 325 pp. v systému ASPI. ISBN 978-80-7676-051-6. Dostupná jako e kniha v systému ASPI info
  • VRBÍK, Marek. Nový celní zákon III. Další novinky a změny. Bulletin komory daňových poradců České republiky,. Komora daňových poradců České republiky, 2017, roč. 2017, č. 1, p. s. 18-21. ISSN 1211-9946. info
  • VRBÍK, Marek. Nový celní zákon IV. Bulletin komory daňových poradců České republiky. Komora daňových poradců České republiky, 2017, č. 6, p. 21-23. ISSN 1211-9946. info
  • VRBÍK, Marek. Nový celní zákon I. – Úvod a správní trestání. Bulletin komory daňových poradců České republiky. Komora daňových poradců České republiky, 2016, roč. 2016, No 10, p. 26-30. ISSN 1211-9946. info
  • VRBÍK, Marek and Zuzana HORTOVÁ. Nový celní zákon II. – rozhodnutí v celním řízení. Bulletin komory daňových poradců České republiky. Woltes Kluwer, 2016, roč. 2016, č. 12, p. s. 27-22. ISSN 1211-9946. info
Teaching methods
Theoretical training exercises with discussions.
Assessment methods
Teaching: Lectures in the context of the full-time teaching, discussion in class, e-learning. The course is completed by colloquium. Conditions for completion: The processing of the final work with oral defense.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
The course is taught: in blocks.
Information on the extent and intensity of the course: 12 hod. přednášek za semestr / 12 hrs of lectures per semester.
The course is also listed under the following terms Autumn 2008, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023.
  • Enrolment Statistics (Autumn 2024, recent)
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