BF504Zk Administration of Customs and Indirect Taxes

Faculty of Law
Autumn 2020
Extent and Intensity
12/0/0. 7 credit(s). Type of Completion: zk (examination).
Taught online.
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.
The course is also listed under the following terms Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019.
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