PrF:BF504Zk Administration of Customs - Course Information
BF504Zk Administration of Customs and Indirect TaxesFaculty of Law
- Extent and Intensity
- 12/0/0. 7 credit(s). Type of Completion: zk (examination).
- doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
- Guaranteed by
- JUDr. Dana Šramková, Ph.D., MBA
Department of Financial Law and Economics - Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics - Faculty of Law
- Fri 9. 10. 14:00–15:40 124, 16:00–17:40 124, Fri 16. 10. 14:00–15:40 208, 16:00–17:40 208, Fri 27. 11. 16:00–17:40 209, 18:00–19:40 209
- ! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
Basic knowledge of financial and tax law and tax theory.
- 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
- there are 26 fields of study the course is directly associated with, display
- Course objectives
- The aim of the course is to deal with the basics of customs law and customs administration from the perspective of national legislation and the relevant provisions of EU / EC law. The main objective of course can be summarizde as follows: to understand the status and system of customs law and administration and the administration of excise taxes.
- Learning outcomes
- At the end of the course, student should be able to describe structural components of the customs / excise duty, explain their practical sense within the tax administration and apply the knowledge while interacting with customs officer.
- System of customs and excise law regulation. • Basic concepts of customs and tax law. • Customs Administration in organizational point of view. • Customs Administration in the functional point of view. • System of indirect / excise taxes. •Excise duties and taxation. • Customs procedures. •International cooperation of customs administrations and the EU. • The role of the WTO and the WCO.
- recommended literature
- ŠRAMKOVÁ, Dana. Celní správa ve funkčním pojetí (The Customs Administration in a functional concept). Brno: Masarykova univerzita, 2012. 245 pp. Acta Iuridica Brunensis 348. ISBN 978-80-210-6063-0. info
- not specified
- e-learning (Studijní materiály v IS MU)
- ŠRAMKOVÁ, Dana. Celní právo v prostředí globalizace (Customs Law within Globalisation). Brno: Masarykova univerzita, 2011. 109 pp. Acta Universitatis Brunensis Iuridics, 401. ISBN 978-80-210-5699-2. info
- ŠRAMKOVÁ, Dana, Pavel SALÁK, Oldřich KNECHT, Jana ŠIMONOVÁ, Ivana PAŘÍZKOVÁ, Vladimír NOVÁČEK, Karel SVOBODA, Pavel MATOUŠEK, Pavel POLÁK, Ladislav HRBEK and Miroslav HORÁK. Celní správa v organizačním a funkčním pojetí. Vybrané kapitoly (Customs Administration within the Organizational and Functional Point of View). 1. vyd. Brno: Masarykova univerzita, 2011. 163 pp. ACTA UNIVERSITATIS BRUNENSIS, řada teoretická; 400. ISBN 978-80-210-5690-9. info
- Teaching methods
- Theoretical training exercises with discussions. Teaching: Lectures in the context of the full-time teaching, discussion in class, e-learning.
- Assessment methods
- The course is completed by the written exam. Conditions for completion: The processing of the final work with oral defense.
- Language of instruction
- Further Comments
- Study Materials
The course is taught annually.
- Enrolment Statistics (recent)
- Permalink: https://is.muni.cz/course/law/autumn2020/BF504Zk