MP702Z Finance Law I

Faculty of Law
Autumn 2024
Extent and Intensity
2/1/0. 3 credit(s). Type of Completion: z (credit).
In-person direct teaching
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer), JUDr. Ivana Pařízková, Ph.D. (deputy)
JUDr. Ivana Pařízková, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Dr Mgr. Damian Czudek, Ph.D. (lecturer)
doc. JUDr. Michal Janovec, Ph.D. (lecturer)
JUDr. Johan Schweigl, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (seminar tutor)
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
Timetable
Mon 23. 9. to Fri 20. 12. Mon 12:00–13:40 140
  • Timetable of Seminar Groups:
MP702Z/01: Mon 30. 9. to Fri 20. 12. each odd Wednesday 8:00–9:40 042, I. Pařízková
MP702Z/02: Mon 30. 9. to Fri 20. 12. each even Wednesday 8:00–9:40 042, I. Pařízková
MP702Z/03: Mon 30. 9. to Fri 20. 12. each odd Tuesday 10:00–11:40 025, J. Neckář
MP702Z/04: Mon 30. 9. to Fri 20. 12. each even Tuesday 10:00–11:40 025, J. Neckář
MP702Z/05: Mon 30. 9. to Fri 20. 12. each odd Wednesday 14:00–15:40 034, I. Pařízková
MP702Z/06: Mon 30. 9. to Fri 20. 12. each even Tuesday 12:00–13:40 215, J. Neckář
MP702Z/07: Mon 30. 9. to Fri 20. 12. each odd Tuesday 14:00–15:40 034, D. Czudek
MP702Z/08: Mon 30. 9. to Fri 20. 12. each even Tuesday 14:00–15:40 034, D. Czudek
MP702Z/09: Mon 30. 9. to Fri 20. 12. each odd Tuesday 16:00–17:40 215, D. Czudek
MP702Z/10: Mon 30. 9. to Fri 20. 12. each even Tuesday 16:00–17:40 S125, D. Czudek
MP702Z/11: Mon 30. 9. to Fri 20. 12. each even Wednesday 16:00–17:40 020, D. Šramková
MP702Z/12: Mon 30. 9. to Fri 20. 12. each even Wednesday 8:00–9:40 124, J. Neckář
MP702Z/13: Mon 30. 9. to Fri 20. 12. each odd Wednesday 10:00–11:40 124, I. Pařízková
MP702Z/14: Mon 30. 9. to Fri 20. 12. each even Wednesday 10:00–11:40 257, I. Pařízková
MP702Z/15: Mon 30. 9. to Fri 20. 12. each odd Wednesday 12:00–13:40 124, I. Pařízková
MP702Z/16: Mon 30. 9. to Fri 20. 12. each even Wednesday 12:00–13:40 124, I. Pařízková
MP702Z/17: Mon 30. 9. to Fri 20. 12. each odd Wednesday 14:00–15:40 042, D. Šramková
MP702Z/18: Mon 30. 9. to Fri 20. 12. each even Wednesday 14:00–15:40 042, D. Šramková
MP702Z/19: Mon 30. 9. to Fri 20. 12. each odd Wednesday 16:00–17:40 131, D. Šramková
MP702Z/20: No timetable has been entered into IS. J. Neckář
Prerequisites
The subject does not require any special prerequisites beyond mastering the material of the compulsory subjects of the previous semesters according to the study plan.
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
  • Law (programme PrF, PR_)
  • Law (programme PrF, M-PPV)
Course objectives
The aim of the course is to acquaint the student with the basic framework of legal regulation of public financial activity and tax administration. The subject is the basis for understanding the functioning of financial law in interaction with other legal branches that form the area of implementation of the financial activity of the state of public self-government.
Learning outcomes
At the end of the course student should be able to understand and interpretate the basics tax law theory and legal regulation of fiscal part of financial law. Student should futher be able to underestand and describe the basic institutes of the tax procedure and tax administration and apply knowledge in practice.
Syllabus
  • Lectures:
  • 1. Characteristics of financial law and financial administration
  • 2. Tax administration I
  • 3. Tax administration II
  • 4. Tax administration III
  • 5. Tax administration IV
  • 6. Sources and norms of financial law. Constitutionalization of the financial rave
  • 7. Monetary and fiscal establishment of the Czech Republic
  • 8. Introduction to the fiscal part of financial law. Law of public finances.
  • 9. Budget law I - state finance
  • 10. Budget law II - finances of public self-government
  • 11. Budget law III - subsidy law
  • 12. Budget law IV - control and budget discipline
  • 13. Liability in financial law - criminal financial law
  • Seminars:
  • 1. Branches criteria, systematics of financial law. Tax administration, tax administration principles.
  • 2. Tax administration entities, deadline for tax assessment.
  • 3. Deadlines, delivery.
  • 4. Information, documentation, management.
  • 5. Decision, remedies.
  • 6. Registration. Credit test.
Literature
    required literature
  • MRKÝVKA, Petr. Propedeutika finančního práva I. Obecná část (Propaedeutics of Financial Law I. General). 3. dotisk 1. vyd. Brno: Masarykova univerzita, 2021, 124 pp. ISBN 978-80-210-7745-4. 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., 2020, 493 pp. ISBN 978-80-7380-796-2. info
  • Texty a prezentace v interaktivní osnově a studijních materiálech v IS
  • RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
    recommended literature
  • TOMÁŠKOVÁ, Eva and Ivana PAŘÍZKOVÁ. Veřejné finance – ekonomické souvislosti. 1. dotisk 1. vyd. Brno: Masarykova univerzita, 2016, 136 pp. ISBN 978-80-210-7749-2. info
Teaching methods
Frontal teaching in the form of lectures as theoretical preparation with self-study according to an interactive curriculum with the possibility of individual consultation. Seminars and exercises with discussion and practical examples with e-learning preparation.
Assessment methods
Active participation in seminars. Ongoing performance according to the assignment of the seminarian. Credit test from the first two parts of the tax code + the tax system, the system of tax administrators and the material of the lectures. The test consists of 20 questions with YES x NO answers, 20 minutes to complete, the condition for successful completion is the correct answer to 12 questions (60%).
Language of instruction
Czech
Follow-Up Courses
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
Listed among pre-requisites of other courses
Teacher's information
The test is based on the material of seminars and lectures.

Mandatory texts determined within the interactive syllabus or during interpretation are limited by the maximum credit load. The scope of the text from the compulsory literature (Financial and Tax Law) 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 1999, Autumn 2000, Autumn 2001, Autumn 2002, Autumn 2003, Autumn 2004, 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 (recent)
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