BZ306Zk Basics of Financial Law

Faculty of Law
Autumn 2024
Extent and Intensity
0/0/0. 7 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. (lecturer)
Mgr. Jan Neckář, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Johan Schweigl, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Ing. Barbora Buchtová, Ph.D. (assistant)
doc. Ing. Martin Svoboda, Ph.D. (assistant)
Guaranteed by
doc. JUDr. Petr Mrkývka, 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
! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
The subject does not require any specific prerequisites. It is desirable to master the theoretical preparation within the subject Legal Science.
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 31 fields of study the course is directly associated with, display
Course objectives
The aim of the subject is an introduction to the issue of legal regulation of public financial activity. The subject is the basis for entering the system of subjects in the field of financial law. The subject includes a basic excursion into the theory of financial law and its basic institutes.
Learning outcomes
At the end of this course, the student will be able to understand the legal regulation of public financial activity and understand the accessory nature of financial law to other branches of law. The student will be prepared to complete other subjects in the field of financial law.
Syllabus
  • 1. Introduction to financial law and financial administration - public financial activity
  • 2. Characteristics of financial law, system of financial law, financial legal relations, sources of financial law
  • 3. Financial administration
  • 4. Extract of the non-fiscal part of financial law
  • 5. Extract of the fiscal part of financial law
  • 6. Tax theory
Literature
    required literature
  • Interaktivní osnova
  • MRKÝVKA, Petr. Propedeutika finančního práva I. Obecná část (Propaedeutics of Financial Law I. General). 4. dotisk 1. vyd. Brno: Masarykova univerzita. 124 pp. ISBN 978-80-210-7745-4. 2022. info
    recommended literature
  • RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - The Tax law). 1st ed. Brno: Masarykova univerzita. 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. 2021. info
  • 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. 493 pp. ISBN 978-80-7380-796-2. 2020. info
Teaching methods
Frontal teaching in the form of lectures, self-study based on an interactive curriculum with possible use of self-testing, self-correction, and individual consultations.
Assessment methods
Written exam: The test contains 22 tasks (closed and open answers). It is necessary to determine the correct answer (YES - agreement with the statement, NO - disagreement). In the case of an open answer, correctness is evaluated - A-F. Duration 30 minutes, number of closed test questions 20 (20x1 point), number of open questions 2 (2x10 points). Max. number of points 40, min. number of points 21. The result of the exam is evaluated using a point system compatible with ECTS by assigning points and grades according to the modified national classification scale. 40 - 37 A , 36 - 33 B, 32 - 29 C, 28 - 25 D, 24 - 21 E, 20 - 0 F.
Language of instruction
Czech
Follow-Up Courses
Further comments (probably available only in Czech)
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.
Teacher's information
The written exam is a cross-sectional test of the subject matter.

Mandatory texts specified in the interactive syllabus or in the interpretation are limited by the maximum credit load. The scope of the text from the compulsory literature (Propedeutika finančního práva III) is limited only to the topics in the syllabus. The remaining text is recommended and expands knowledge.

The course is also listed under the following terms Autumn 2007, Autumn 2008, Autumn 2009, 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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