BEP501Zk Taxes and Tax Administration in CR and EU
Faculty of LawAutumn 2024
- Extent and Intensity
- 2/2/0. 5 credit(s). Type of Completion: zk (examination).
Taught in person. - Teacher(s)
- Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Ing. Mgr. Jiří Kappel, Ph.D. (assistant) - Guaranteed by
- JUDr. Ivana Pařízková, Ph.D.
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 (in Czech)
- ! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
- 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- Finance and Law (programme ESF, B-FIPR)
- Finance and Law (programme ESF, B-FU)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Learning outcomes
- At the end of the course, the student should understand taxes, interpret and describe the basics of tax administration theory and the tax process and apply them in practice. After completing the course, the student will be able to: - the tax system of the Czech Republic - explain their importance for determining the tax liability - compare the legal structure of individual taxes in the Czech Republic - define the main differences in selected tax systems and tax administrations between EU Member States - apply the acquired knowledge in contact with the tax administrator
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- required literature
- RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - The Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
- recommended literature
- Interaktivní osnova k předmětu
- Daňový řád. Edited by Tomáš Rozehnal. 2. vydání. Praha: Wolters Kluwer, 2021, xvii, 551. ISBN 9788075989635. info
- Daňový řád : komentář. Edited by Ondřej Lichnovský - Roman Ondrýsek - Petra Eckert Nováková - Eva. 4. vydání. V Praze: C.H. Beck, 2021, xx, 1062. ISBN 9788074008382. 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
- Teacher's information
- During the semester, students will be informed about changes in legal regulation and other suitable publications supplementing the teaching material. The program of lectures and seminars will be updated for specific dates in the interactive syllabus of the course on the IS.
BEP501Zk Taxes and Tax Administration in CR and EU
Faculty of LawAutumn 2023
- Extent and Intensity
- 2/2/0. 5 credit(s). Type of Completion: zk (examination).
Taught in person. - Teacher(s)
- Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Ing. Mgr. Jiří Kappel, Ph.D. (assistant) - Guaranteed by
- JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law - Timetable
- Mon 25. 9. to Fri 22. 12. Thu 8:00–9:40 126
- Timetable of Seminar Groups:
- Prerequisites (in Czech)
- ! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
- 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- Finance and Law (programme ESF, B-FIPR)
- Finance and Law (programme ESF, B-FU)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Learning outcomes
- At the end of the course, the student should understand taxes, interpret and describe the basics of tax administration theory and the tax process and apply them in practice. After completing the course, the student will be able to: - the tax system of the Czech Republic - explain their importance for determining the tax liability - compare the legal structure of individual taxes in the Czech Republic - define the main differences in selected tax systems and tax administrations between EU Member States - apply the acquired knowledge in contact with the tax administrator
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- required literature
- RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - The Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
- recommended literature
- Interaktivní osnova k předmětu
- Daňový řád. Edited by Tomáš Rozehnal. 2. vydání. Praha: Wolters Kluwer, 2021, xvii, 551. ISBN 9788075989635. info
- Daňový řád : komentář. Edited by Ondřej Lichnovský - Roman Ondrýsek - Petra Eckert Nováková - Eva. 4. vydání. V Praze: C.H. Beck, 2021, xx, 1062. ISBN 9788074008382. 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
- Teacher's information
- During the semester, students will be informed about changes in legal regulation and other suitable publications supplementing the teaching material. The program of lectures and seminars will be updated for specific dates in the interactive syllabus of the course on the IS.
BEP501Zk Taxes and Tax Administration in CR and EU
Faculty of LawAutumn 2022
- Extent and Intensity
- 2/2/0. 5 credit(s). Type of Completion: zk (examination).
Taught in person. - Teacher(s)
- Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Ing. Mgr. Jiří Kappel, Ph.D. (assistant) - Guaranteed by
- JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law - Timetable
- Mon 19. 9. to Fri 16. 12. Thu 8:00–9:40 126
- Timetable of Seminar Groups:
- Prerequisites (in Czech)
- ! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
- 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- Finance and Law (programme ESF, B-FIPR)
- Finance and Law (programme ESF, B-FU)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Learning outcomes
- At the end of the course, the student should understand taxes, interpret and describe the basics of tax administration theory and the tax process and apply them in practice. After completing the course, the student will be able to: - the tax system of the Czech Republic - explain their importance for determining the tax liability - compare the legal structure of individual taxes in the Czech Republic - define the main differences in selected tax systems and tax administrations between EU Member States - apply the acquired knowledge in contact with the tax administrator
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- recommended literature
- Daňový řád. Edited by Tomáš Rozehnal. 2. vydání. Praha: Wolters Kluwer, 2021, xvii, 551. ISBN 9788075989635. info
- Daňový řád : komentář. Edited by Ondřej Lichnovský - Roman Ondrýsek - Petra Eckert Nováková - Eva. 4. vydání. V Praze: C.H. Beck, 2021, xx, 1062. ISBN 9788074008382. info
- RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - The Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
- Teacher's information
- During the semester, students will be informed about changes in legal regulation and other suitable publications supplementing the teaching material. The program of lectures and seminars will be updated for specific dates in the interactive syllabus of the course on the IS.
BEP501Zk Taxes and Tax Administration in CR and EU
Faculty of LawAutumn 2021
- Extent and Intensity
- 2/2/0. 5 credit(s). Type of Completion: zk (examination).
Taught in person. - Teacher(s)
- Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Ing. Mgr. Jiří Kappel, Ph.D. (assistant) - Guaranteed by
- JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law - Timetable
- Mon 20. 9. to Fri 17. 12. Thu 8:00–9:40 126
- Timetable of Seminar Groups:
- Prerequisites (in Czech)
- ! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
- 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- Finance and Law (programme ESF, B-FIPR)
- Finance and Law (programme ESF, B-FU)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Learning outcomes
- At the end of the course, the student should understand taxes, interpret and describe the basics of tax administration theory and the tax process and apply them in practice. After completing the course, the student will be able to: - the tax system of the Czech Republic - explain their importance for determining the tax liability - compare the legal structure of individual taxes in the Czech Republic - define the main differences in selected tax systems and tax administrations between EU Member States - apply the acquired knowledge in contact with the tax administrator
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
- Teacher's information
- During the semester, students will be informed about changes in legal regulation and other suitable publications supplementing the teaching material. The program of lectures and seminars will be updated for specific dates in the interactive syllabus of the course on the IS.
BEP501Zk Taxes and Tax Administration in CR and EU
Faculty of LawAutumn 2020
- Extent and Intensity
- 2/2/0. 5 credit(s). Type of Completion: zk (examination).
Taught online. - Teacher(s)
- Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer) - Guaranteed by
- JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law - Timetable
- Thu 16:00–17:40 258
- Timetable of Seminar Groups:
- Prerequisites (in Czech)
- ! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
- 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- Finance and Law (programme ESF, B-FIPR)
- Finance and Law (programme ESF, B-FU)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
BEP501Zk Taxes and Tax Administration in CR and EU
Faculty of LawAutumn 2019
- Extent and Intensity
- 2/2/0. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer) - Guaranteed by
- JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law - Timetable
- Mon 23. 9. to Fri 20. 12. Thu 8:00–9:40 257
- Timetable of Seminar Groups:
BEP501Zk/02: No timetable has been entered into IS. I. Pařízková - Prerequisites (in Czech)
- ! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
- 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- Finance and Law (programme ESF, B-FIPR)
- Finance and Law (programme ESF, B-FU)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
BEP501Zk Taxes and Tax Administration in CR and EU
Faculty of LawAutumn 2018
- Extent and Intensity
- 2/2/0. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer) - Guaranteed by
- JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law - Timetable
- Mon 24. 9. to Fri 21. 12. Thu 8:00–9:40 316
- Timetable of Seminar Groups:
BEP501Zk/02: No timetable has been entered into IS. I. Pařízková - Prerequisites (in Czech)
- ! OBOR ( PR ) && ! PROGRAM ( N - VS )
- 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- Finance and Law (programme ESF, B-FU)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
BEP501Zk Taxes and Tax Administration in CR and EU
Faculty of LawAutumn 2017
- Extent and Intensity
- 2/2/0. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer) - Guaranteed by
- JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law - Timetable
- Mon 25. 9. to Fri 22. 12. Thu 8:00–9:30 316
- Timetable of Seminar Groups:
BEP501Zk/02: No timetable has been entered into IS. I. Pařízková - Prerequisites (in Czech)
- ! OBOR ( PR ) && ! PROGRAM ( N - VS )
- 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- Finance and Law (programme ESF, B-FU)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
BEP501Zk Taxes and Tax Administration in CR and EU
Faculty of LawAutumn 2016
- Extent and Intensity
- 2/2/0. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer) - Guaranteed by
- JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law - Timetable
- Mon 26. 9. to Fri 23. 12. Thu 8:00–9:30 316
- Timetable of Seminar Groups:
BEP501Zk/02: No timetable has been entered into IS. I. Pařízková - Prerequisites (in Czech)
- ! OBOR ( PR ) && ! PROGRAM ( N - VS )
- 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- Finance and Law (programme ESF, B-FU)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
BEP501Zk Taxes and Tax Administration in CR and EU
Faculty of LawAutumn 2015
- Extent and Intensity
- 2/2. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant) - Guaranteed by
- JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law - Timetable
- Thu 8:00–9:30 315
- Timetable of Seminar Groups:
BEP501Zk/02: No timetable has been entered into IS. I. Pařízková - Prerequisites (in Czech)
- ! OBOR ( PR ) && ! PROGRAM ( N - VS )
- 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- Finance and Law (programme ESF, B-FU)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
BEP501Zk Taxes and Tax Administration in CR and EU
Faculty of LawAutumn 2014
- Extent and Intensity
- 2/2. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant) - Guaranteed by
- doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law - Timetable
- Mon 22. 9. to Fri 19. 12. Mon 8:00–9:30 025
- Timetable of Seminar Groups:
BEP501Zk/02: No timetable has been entered into IS. P. Mrkývka - 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- Finance and Law (programme ESF, B-FU)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
BEP501Zk Taxes and Tax Administration in CR and EU
Faculty of LawAutumn 2013
- Extent and Intensity
- 2/2. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant) - Guaranteed by
- doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law - Timetable
- Mon 23. 9. to Fri 20. 12. Mon 9:35–11:05 025
- Timetable of Seminar Groups:
BEP501Zk/02: No timetable has been entered into IS. P. Mrkývka - 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- Finance and Law (programme ESF, B-FU)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
BEP501Zk Taxes and Tax Administration in CR and EU
Faculty of LawAutumn 2012
- Extent and Intensity
- 2/2. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant) - Guaranteed by
- doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law - Timetable
- Mon 24. 9. to Fri 21. 12. Mon 8:00–9:30 S71
- Timetable of Seminar Groups:
BEP501Zk/02: Mon 1. 10. to Fri 21. 12. Mon 11:10–12:40 S71, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/03: Mon 1. 10. to Fri 21. 12. Mon 13:30–15:00 034, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/04: No timetable has been entered into IS. P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková - 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- Finance and Law (programme ESF, B-FU)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
BEP501Zk Taxes and Tax Administration in CR and EU
Faculty of LawAutumn 2011
- Extent and Intensity
- 2/2. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant) - Guaranteed by
- doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková - Timetable
- Tue 9:35–11:05 140
- Timetable of Seminar Groups:
BEP501Zk/02: Mon 26. 9. to Fri 16. 12. Tue 8:00–9:30 215, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/03: Mon 26. 9. to Fri 16. 12. Tue 11:10–12:40 316, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/04: No timetable has been entered into IS. P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková - 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS4)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
BEP501Zk Taxes and Tax Administration in CR and EU
Faculty of LawAutumn 2010
- Extent and Intensity
- 2/2. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant) - Guaranteed by
- doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková - Timetable
- Tue 9:35–11:05 214
- Timetable of Seminar Groups:
BEP501Zk/02: Mon 27. 9. to Fri 17. 12. Tue 11:10–12:40 214
BEP501Zk/03: No timetable has been entered into IS. - 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS4)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
BEP501Zk Taxes and tax administration in CR and EU
Faculty of LawAutumn 2009
- Extent and Intensity
- 2/2. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant) - Guaranteed by
- doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková - Timetable
- Mon 9:35–11:05 025
- Timetable of Seminar Groups:
BEP501Zk/02: Mon 28. 9. to Fri 18. 12. Mon 11:10–12:40 025, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/03: No timetable has been entered into IS. P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková - 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS4)
- Course objectives
- At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- 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
- Teaching methods
- Speaches and practical seminars focused on apllication of knowledge from the speaches.
- Assessment methods
- Written test, at least 60 % to pass.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
BEP501Zk Taxes and tax administration in CR and EU
Faculty of LawAutumn 2008
- Extent and Intensity
- 2/2. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant) - Guaranteed by
- doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Eva Vinklárková - Timetable
- Mon 22. 9. to Fri 19. 12. Mon 8:00–9:30 025
- Timetable of Seminar Groups:
BEP501Zk/02: No timetable has been entered into IS. P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková - 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS4)
- Course objectives
- Main objectives can be summarized as follows: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
- Syllabus
- 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
- Literature
- 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
- Assessment methods
- Lectures and seminars with discussion. Oral exam.
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
BEP501Zk Taxes and tax administration in CR and EU
Faculty of LawAutumn 2007
- Extent and Intensity
- 2/2. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer) - Guaranteed by
- doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: Eva Korbičková - Timetable
- Mon 24. 9. to Fri 21. 12. Mon 9:35–11:05 025
- Timetable of Seminar Groups:
BEP501Zk/02: Mon 1. 10. to Fri 21. 12. Mon 11:10–12:40 025
BEP501Zk/03: No timetable has been entered into IS. - 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS4)
- Course objectives (in Czech)
- Předmět podává informaci o daňové soustavě v České republice a její právní regulaci, jakož i o vybraných problémech evropských standardů v oblasti daní, vybraných daňových soustavách uplatňovaných v rámci členských států EU a mezinárodní spolupráci při správě daní.
- Syllabus (in Czech)
- V rámci přednášek bude výuka zaměřena na základní obecné otázky finančního práva, resp. práva berního. V rámci seminářů pak bude výuka zaměřena specifičtěji na oblast berního práva. 1. Pojem daň, ekonomická a právní podstata daně, soustava daní v České republice. 2. Berní právo, daňový systém a berní právo, prameny berního práva, zásady berního práva, interpretace a aplikace norem berního práva, systém berního práva. 3. Správa daní jako součást finanční správy. vymezení pojmu správa daní, správce daně, adresáti správy daní, systém správy daní, právo na informace v rámci správy daní. 4. Daňový proces I.: řízení a autoaplikace, osoby zůčastněné na daňovém procesu, zásady řízení před správcem daně, stádia řízení. 5. Daňový proces II.: Zahájení řízení, zjišťování podkladů a zajištění průběhu řízení, rozhodnutí, opravné prostředky a opravné řízení, výkon rozhodnutí, zastavení řízení. 6. Daňový proces III.: Registrační a vyhledávací proces. 7. Daňový proces IV.: Vyměřovací proces 8. Daňový proces V.: Inkasní proces 9. Právní regulace zamezení dvojího zdanění a systémy mezinárodní spolupráce při správě daní a vymáhání daňových dluhů. 10. Evropská regulace nepřímých daní I.: daň z přidané hodnoty 11. Evropská regulace nepřímých daní II.: spotřební daně. 12. Exkurs do daňových soustav v členských státech EU I. 13. Exkurs do daňových soustav v členských státech EU II.
- Literature
- Mrkývka, Petr a kol. Finanční právo a finanční správa. 2. díl. Vyd. 1. Brno: Masarykova univerzita, 2004. 381s. (Edice učebnice PrF MU v Brně ; č. 355) ISBN 80-210-3578-X
- Assessment methods (in Czech)
- Zkouška písemná - test.
- Language of instruction
- Czech
BEP501Zk Daně a jejich správa v ČR a EU
Faculty of LawAutumn 2006
- Extent and Intensity
- 2/2. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer) - Guaranteed by
- doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: Eva Korbičková - Timetable
- Mon 25. 9. to Fri 22. 12. Thu 9:35–11:05 133
- Timetable of Seminar Groups:
BEP501Zk/02: Mon 25. 9. to Fri 22. 12. Thu 11:10–12:40 133, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/03: No timetable has been entered into IS. - 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS4)
- Course objectives (in Czech)
- Předmět podává informaci o daňové soustavě v České republice a její právní regulaci, jakož i o vybraných problémech evropských standardů v oblasti daní, vybraných daňových soustavách uplatňovaných v rámci členských států EU a mezinárodní spolupráci při správě daní.
- Syllabus (in Czech)
- 1. Pojem daň, ekonomická a právní podstata daně, soustava daní v České republice. 2. Berní právo, daňový systém a berní právo, prameny berního práva, zásady berního práva, interpretace a aplikace norem berního práva, systém berního práva. 3. Správa daní jako součást finanční správy. vymezení pojmu správa daní, správce daně, adresáti správy daní, systém správy daní, právo na informace v rámci správy daní. 4. Daňový proces I.: řízení a autoaplikace, osoby zůčastněné na daňovém procesu, zásady řízení před správcem daně, stádia řízení. 5. Daňový proces II.: Zahájení řízení, zjišťování podkladů a zajištění průběhu řízení, rozhodnutí, opravné prostředky a opravné řízení, výkon rozhodnutí, zastavení řízení. 6. Daňový proces III.: Registrační a vyhledávací proces. 7. Daňový proces IV.: Vyměřovací proces 8. Daňový proces V.: Inkasní proces 9. Právní regulace zamezení dvojího zdanění a systémy mezinárodní spolupráce při správě daní a vymáhání daňových dluhů. 10. Evropská regulace nepřímých daní I.: daň z přidané hodnoty 11. Evropská regulace nepřímých daní II.: spotřební daně. 12. Exkurs do daňových soustav v členských státech EU I. 13. Exkurs do daňových soustav v členských státech EU II.
- Literature
- Mrkývka, Petr a kol. Finanční právo a finanční správa. 2. díl. Vyd. 1. Brno: Masarykova univerzita, 2004. 381s. (Edice učebnice PrF MU v Brně ; č. 355) ISBN 80-210-3578-X
- Assessment methods (in Czech)
- Zkouška písemná - test.
- Language of instruction
- Czech
BEP501Zk Daně a jejich správa v ČR a EU
Faculty of LawAutumn 2005
The course is not taught in Autumn 2005
- Extent and Intensity
- 2/0. 3 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (lecturer) - Guaranteed by
- doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: Eva Korbičková - 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
- European Economy, Administrative and Cultural Studies (programme ESF, B-HPS4)
- Course objectives (in Czech)
- Předmět podává informaci o daňové soustavě v České republice a její právní regulaci, jakož i o vybraných problémech evropských standardů v oblasti daní, vybraných daňových soustavách uplatňovaných v rámci členských států EU a mezinárodní spolupráci při správě daní.
- Syllabus (in Czech)
- 1. Pojem daň, ekonomická a právní podstata daně, soustava daní v České republice. 2. Berní právo, daňový systém a berní právo, prameny berního práva, zásady berního práva, interpretace a aplikace norem berního práva, systém berního práva. 3. Správa daní jako součást finanční správy. vymezení pojmu správa daní, správce daně, adresáti správy daní, systém správy daní, právo na informace v rámci správy daní. 4. Daňový proces I.: řízení a autoaplikace, osoby zůčastněné na daňovém procesu, zásady řízení před správcem daně, stádia řízení. 5. Daňový proces II.: Zahájení řízení, zjišťování podkladů a zajištění průběhu řízení, rozhodnutí, opravné prostředky a opravné řízení, výkon rozhodnutí, zastavení řízení. 6. Daňový proces III.: Registrační a vyhledávací proces. 7. Daňový proces IV.: Vyměřovací proces 8. Daňový proces V.: Inkasní proces 9. Právní regulace zamezení dvojího zdanění a systémy mezinárodní spolupráce při správě daní a vymáhání daňových dluhů. 10. Evropská regulace nepřímých daní I.: daň z přidané hodnoty 11. Evropská regulace nepřímých daní II.: spotřební daně. 12. Exkurs do daňových soustav v členských státech EU I. 13. Exkurs do daňových soustav v členských státech EU II.
- Literature
- Mrkývka, Petr a kol. Finanční právo a finanční správa. 2. díl. Vyd. 1. Brno: Masarykova univerzita, 2004. 381s. (Edice učebnice PrF MU v Brně ; č. 355) ISBN 80-210-3578-X
- Assessment methods (in Czech)
- Zkouška písemná - test.
- Language of instruction
- Czech
- Enrolment Statistics (Autumn 2024, recent)