BV601K Fee Law

Faculty of Law
Spring 2012
Extent and Intensity
0/0. 6 credit(s). Type of Completion: k (colloquium).
Teacher(s)
JUDr. Ing. Kristýna Fronc Chalupecká, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Fri 24. 2. 15:05–16:35 215, 16:40–18:10 215, Fri 23. 3. 15:05–16:35 215, Fri 6. 4. 15:05–16:35 215, 16:40–18:10 215
Prerequisites
Knowledge of tax law
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 50 student(s).
Current registration and enrolment status: enrolled: 0/50, only registered: 0/50, only registered with preference (fields directly associated with the programme): 0/50
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able to describe structural components of local, administrative and court charges and specail charge duties and thanks to this knowledge to calculate the charge duty and apply this calculations while filling the tax duties. The sense is to optimize the charge duty.
Syllabus
  • Local charges Administrative charges Court charges Specail charge duties (charges on using motorways and highways, ecological charges)
Literature
  • 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
  • PELC, Vladimír. Místní poplatky :úplné znění zákona o místních poplatcích s vysvětlivkami : podle stavu k 1.11.2004. 2. aktualiz. vyd. Praha: Linde, 2004, 318 s. ISBN 8072015060. info
  • ŠNEBERKOVÁ, Alena. Místní poplatky v praxi. Edited by Zdeňka Jirásková. 3. dopl. a aktualiz. vyd. Praha: Polygon, 2004, 155 s. ISBN 8072730991. info
  • PAŘÍZKOVÁ, Ivana. Správní poplatky [Část čtvrtá: Daně a místní poplatky. Hlava II.] (Administrative charges). In Obce 2004. Praha: ASPI Publishing, 2004, p. 223-231. (Meritum - výkladová řada). ISBN 80-7357-013-0. info
Teaching methods
Lectures with discussion
Assessment methods
Written form: 10 questions, each evaluated A-F; if 3 or more questions are evaluated F, the final result is F. Grades are averaged and if the result is other than F, student continues to oral part. Semetral paper (theme set by teacher) and its defence.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
Information on the extent and intensity of the course: 10 hod. přednášek za semestr / 10 hrs of lectures per semester.
The course is also listed under the following terms Spring 2011, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2025.
  • Enrolment Statistics (Spring 2012, recent)
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