BV601K Fee Law

Faculty of Law
Spring 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: 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
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.
The course is also listed under the following terms Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2022, Spring 2023, Spring 2025.
  • Enrolment Statistics (Spring 2021, recent)
  • Permalink: https://is.muni.cz/course/law/spring2021/BV601K