PrF:DPLPVP14 Central Banking - Course Information
DPLPVP14 Central Banking
Faculty of LawSpring 2025
- Extent and Intensity
- 0/0/0. 2 credit(s). Type of Completion: z (credit).
- Teacher(s)
- doc. Ing. Eva Tomášková, Ph.D. (seminar tutor)
prof. Ing. PhDr. Ing. Vladimír Tomšík, Ph.D. et Ph.D. (seminar tutor) - Guaranteed by
- prof. Ing. PhDr. Ing. Vladimír Tomšík, Ph.D. et Ph.D.
Department of Financial Law and Economics – Faculty of Law
Supplier department: Department of Financial Law and Economics – Faculty of Law - Course Enrolment Limitations
- The course is only offered to the students of the study fields the course is directly associated with.
- fields of study / plans the course is directly associated with
- Financial Law and Financial Science (programme PrF, D-TPV4)
- Course objectives
- The course leads students to understand and orientate in tax systems and their legal regulation in European countries. Particular attention is paid to issues of harmonization, cooperation in tax administration and enforcement of tax claims and the issue of double taxation. At the end of the course student will be able to: - Orientate in the tax systems of European countries - Compare the legal regulation of particular countries with legislation in the Czech Rep. - Apply the double taxation treaties - Interpret the European directive on tax law and follow their incorporation into national laws - Understand international cooperation in tax administration and enforcement of tax claims.
- Syllabus
- Tax systems in European countries Harmonization of tax systems - Directives and regulations on taxation and incorporation into national laws Cooperation in tax administration and enforcement of tax claims Avoidance of double taxation
- Literature
- další aktuální knižní a časopisecká literatura
- KOSIKOWSKI, Cezary. Financial law of the European Union. Białystok: Temida 2, 2008, 227 s. ISBN 9788389620415. info
- RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
- KOSIKOWSKI, Cezary. Prawo finansowe w Unii Europejskiej. Wyd. 1. Bydgoszcz: Oficyna wydawnicza Branta, 2008, 241 s. ISBN 9788360186688. info
- BRZEZIŃSKI, Bogumił, Jan GŁUCHOWSKI and Cezary KOSIKOWSKI. Harmonizacja prawa podatkowego Unii Europejskiej i Polski. Warszawa: Polskie Wydawnictwo Ekonomiczne, 1998, 313 s. ISBN 8320811244. info
- Teaching methods
- individual consultations, lectures with discussion
- Assessment methods
- Essay - student will focus on selected tax institute and according to selected criteria will choose range of laws; within them will make the comparison with the conclusions towards national legislation.
- Language of instruction
- Polish
- Enrolment Statistics (Spring 2025, recent)
- Permalink: https://is.muni.cz/course/law/spring2025/DPLPVP14