NF101Zk Tax Law I - general part

Faculty of Law
Autumn 2019
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer)
doc. JUDr. Michal Janovec, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, 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. Wed 14:00–15:40 258
  • Timetable of Seminar Groups:
NF101Zk/01: Mon 30. 9. to Fri 20. 12. each even Wednesday 12:00–13:40 148, D. Czudek, M. Janovec, P. Mrkývka, I. Pařízková, M. Radvan, E. Tomášková
NF101Zk/02: No timetable has been entered into IS. M. Radvan
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
Course objectives
The course is designed as perfection of basic knowledge in the area of taxes and tax administration. It is focused on these issues from the perspectives of financial markets subjects. Various products and services of specialized banks are also dealt with. Its content can be divided into two basic parts. The first part concerns with general part of tax law. The second part is focused on tax administration. The aim of the course is to familiarize students with tax law theory and particular stages of tax administration. It builds on basic knowledge acquired during previous studies in substantial tax law; the intention is then better understanding tax administration and application of gained knowledge in practice.
Learning outcomes
After completing the course, student will be able to: - orientate in tax law theory, - understand the relationships between the various structural components of taxes, - apply knowledge of the basic procedural tax law institutes, - apply the principles of the tax process, - go through all stages of tax proceedings.
Syllabus
  • 1. Tax and tax law theory 2. Basic institutes of the tax process, tax administration and tax proceedings + tax administration principles 3. Tax administration bodies 4. Terms and delivery 5. Tax assessment 6. Tax payment 7. Remedial and supervisory instruments 8. Sanctions in tax administration 9. Special proceedings in tax administration
Literature
  • Prezentace z výuky
  • RADVAN, Michal. Daně a správa daní (Taxes and tax administration). 1st ed. Brno: Masarykova univerzita, 2015, 130 pp. Učebnice Právnické fakulty MU, sv. č. 503. ISBN 978-80-210-7746-1. info
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
Teaching methods
Lectures with discussion. Active participation in the seminar group.
Assessment methods
Combined written and oral exam. The written part examines the student's orientation in the subject matter. Scope of the written part of 10 questions, each evaluated by a mark (in the case of 3 and more times F, the result of the entire exam is F). After the successful written part, the student continues to the oral part (the same day), where he answers one question. The resulting mark is made by combining the results of both parts.
Language of instruction
Czech
Further Comments
Study Materials
The course is taught annually.
Listed among pre-requisites of other courses
The course is also listed under the following terms Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2019, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2019/NF101Zk