PrF:BZ402Zk Tax Administration - Course Information
BZ402Zk Tax Administration
Faculty of LawSpring 2023
- Extent and Intensity
- 0/0/0. 6 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)
Mgr. Jan Neckář, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Mgr. Bc. Pavel Hájek, M.A. (assistant) - Guaranteed by
- prof. JUDr. Ing. Michal Radvan, 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
- Wed 15. 2. 8:00–9:40 030, 10:00–11:40 030, Thu 16. 2. 8:00–9:40 030, 10:00–11:40 030, Fri 17. 2. 12:00–13:40 030, Fri 3. 3. 8:00–9:40 030
- Prerequisites (in Czech)
- ! OBOR ( PR ) && ! OBOR ( PR01 ) && ! 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
- Financial Administration (programme PrF, VESP_) (2)
- Land Registry Administration (programme PrF, VESP_) (2)
- International Commercial Law Studies (programme PrF, B-PSP) (2)
- International Commercial Law Studies (programme PrF, MPS_) (2)
- Commercial Law Studies (programme PrF, B-PSP) (2)
- Commercial Law Studies (programme PrF, OPS_) (2)
- Legal Questions of Land Register (programme PrF, B-PSP) (2)
- Law and Finance (programme PrF, B-PSP) (2)
- Law and International Trade (programme PrF, B-PSP) (2)
- Law and Business (programme PrF, B-PSP) (2)
- Social Security Law (programme PrF, B-PSP) (2)
- Social Security Administration (programme PrF, VESP_) (2)
- Theory and Practice of Criminal Procedure (programme PrF, B-PSP) (2)
- Theory and Practice of Criminal and Administrative Procedure (programme PrF, B-VS) (2)
- Theory and Practice of Criminal and Administratice Proced (programme PrF, TPTSP_) (2)
- Public Administration (programme PrF, B-PSP)
- Public Administration (programme PrF, B-VS) (2)
- Administrative Law (programme PrF, VESP_)
- General Public Administration (programme PrF, VESP_) (2)
- Senior Officer of Justice (programme PrF, B-PSP) (2)
- Senior Officer of Justice (programme PrF, VYJU_) (2)
- Course objectives
- Main target of this course is to understand the basic of function of the tax administration.
- Learning outcomes
- At the end of this course, students should be able to - underestand and be able to orientate in the field of tax administration, - perform basic operation in tax proceedings, - explain operations of tax subjects and tax administrative authorities in the tax administrative procedure and tax process.
- Syllabus
- 1. Tax administration - specific part of the public administration and the financial administration. 2. Tax administrative authority - notion, characteristic, competentions. 3. Characteristic of the tax procedure and tax process. 4. Tax administrative stages. 5. Tax procedure stages. 6. Tax procedure - general and specific 7. Subsidiary use of the Administrative Procedural Act in the tax procedure. 8. International tax administrative cooperation.
- Literature
- required literature
- 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
- RADVAN, Michal. Daně a správa daní (Taxes and tax administration). 2. dotisk 1. vyd. Brno: Masarykova univerzita, 2019, 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
- not specified
- prezentace z přednášek
- Daňový řád - zákon č. 280/2009 Sb.
- Teaching methods
- Lectures with discussion.
- Assessment methods
- Written exam (60 % to pass) and oral (2 questions).
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
Information on the extent and intensity of the course: 12 hod. přednášek za semestr / 12 hrs of lectures per semester.
- Enrolment Statistics (Spring 2023, recent)
- Permalink: https://is.muni.cz/course/law/spring2023/BZ402Zk