PrF:BV601K Fee Law - Course Information
BV601K Fee Law
Faculty of LawSpring 2021
- Extent and Intensity
- 0/0/0. 6 credit(s). Type of Completion: k (colloquium).
- Teacher(s)
- Mgr. Jan Neckář, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, 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
- Fri 5. 3. 16:00–17:40 302, 18:00–19:40 302, Fri 19. 3. 18:00–19:40 209, Fri 23. 4. 8:00–9:40 209, 10:00–11:40 209
- Prerequisites
- ! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
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: 1/50, 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
- there are 12 fields of study the course is directly associated with, display
- Course objectives
- The aim of the course is to introduce legal regulation of charges (fees) (local, administrative and court charges and specail charge duties) collected in the Czech Republic.
- Learning outcomes
- At the end of the course student should be able to - describe structural components of local, administrative and court charges and specail charge duties - thanks to this knowledge calculate the charge duty - 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
- recommended literature
- RADVAN, Michal. Místní daně (Local Taxes). 1st ed. Praha: Wolters Kluwer ČR, 2012, 244 pp. Téma. ISBN 978-80-7357-932-6. 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
- ŠNEBERKOVÁ, Alena. Místní poplatky v praxi. Edited by Zdeňka Jirásková. 3. dopl. a aktualiz. vyd. Praha: Polygon, 2004, 155 s. ISBN 8072730991. 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.
- Enrolment Statistics (Spring 2021, recent)
- Permalink: https://is.muni.cz/course/law/spring2021/BV601K