MP802Z Financial Law II

Faculty of Law
Spring 2027
Extent and Intensity
2/1/0. 3 credit(s). Type of Completion: z (credit).
In-person direct teaching
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer)
Mag. Dr. Stefanie Geringer (lecturer)
doc. JUDr. Michal Janovec, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Jan Neckář, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Johan Schweigl, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Mgr. et Mgr. Ludmila Javorská (assistant)
Ing. Mgr. Tereza Tkadlecová (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
Prerequisites
MP702Z Finance Law I || MP702K Finance Law I
Knowledge from Financial law I.
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)
Abstract
The aim of the course is to acquaint students with substantial and procedural tax law regulation in the Czech Republic.
Learning outcomes
At the end of the course student should be able to - understand and interpretate tax regulation - to underestand and describe all institutes of the tax procedure and tax administration - apply knowledge in practice.
Key topics
Lectures: Tax law Legal regulation of income taxes Legal regulation of property taxes Law of indirect taxes Customs law International cooperation in tax administration. Avoidance of double taxation. Fee law Seminars: Personal income tax Tax proceedings
Study resources and 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
  • prezentace z přednášek
    recommended 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
  • RADVAN, Michal. Místní daně (Local Taxes). 1st ed. Praha: Wolters Kluwer ČR, 2012, 244 pp. Téma. ISBN 978-80-7357-932-6. info
  • Aktuální daňové předpisy
    not specified
  • RADVAN, Michal. Daň z nemovitých věcí + Silniční daň in: Hrubá Smržová, P., Mrkývka, P. et al. Finanční a daňové právo (Immovable Property Tax + Road Tax in: Hrubá Smržová, P., Mrkývka, P. et al. Financial and Tax Law). 4. akt. a rozš. vyd. Plzeň: Aleš Čeněk, 2024, 13 pp. ISBN 978-80-7380-944-7. info
Approaches, practices, and methods used in teaching
Lectures and seminars focused on practice incl. creating of tax documents.
Method of verifying learning outcomes and course completion requirements
Ongoing performance according to the assignment of the seminar leader. The clause on personal income tax and tax administration.
Language of instruction
Czech
Further Comments
The course is taught annually.
The course is taught every week.
Listed among pre-requisites of other courses
The course is also listed under the following terms Spring 2000, Spring 2001, Spring 2002, Spring 2003, Spring 2004, Spring 2005, Spring 2009, Spring 2010, Spring 2011, Spring 2012, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025, Spring 2026.
  • Enrolment Statistics (Spring 2027, recent)
  • Permalink: https://is.muni.cz/course/law/spring2027/MP802Z