NF201Zk Tax Law II - special part

Faculty of Law
Spring 2021
Extent and Intensity
2/1/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer)
doc. JUDr. Michal Janovec, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Dr Mgr. Damian Czudek, Ph.D. (seminar tutor)
doc. JUDr. Michal Janovec, Ph.D. (seminar tutor)
Mgr. Jan Neckář, Ph.D. (seminar tutor)
Ing. JUDr. Marek Bočánek, Ph.D., LL.M., DBA (assistant)
Mgr. Tereza Čejková (assistant)
Mgr. Michael Feldek, Ph.D. (assistant)
Mgr. Andrea Vuongová (assistant)
Guaranteed by
Dr Mgr. Damian Czudek, 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
Tue 14:00–15:40 209
  • Timetable of Seminar Groups:
NF201Zk/01: Mon 8. 3. to Fri 28. 5. each odd Tuesday 12:00–13:40 214, D. Czudek
Prerequisites
!OBOR(PR) && !PROGRAM(N-VS)
Prerequisites for registration of this course is to pass course Tax law - basic part and basic knowledge of the functioning of financial markets and financial institutions.
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
Course objectives
The subject is conceived as a follow-up to the general knowledge gained in the subject Tax Law I - general part. It focuses on individual taxes with regard to the focus of the study program Finance and Law, i.e. the taxation of activities related to the financial market, respectively to the non-fiscal part of financial law. The aim is to acquaint the student with both the theoretical knowledge and practical issues (workshop).
Learning outcomes
The aim is to acquaint students with both the theoretical knowledge and practical issues arising from the taxation of activities and institutions on the financial market. At the end of the course, the student should be able to orientate in tax obstacles in the area of non-fiscal part of financial law, i.e. how public power affects the activities of participants in legal relationships on the financial market, in the form of the imposition and fulfillment of financial obligations (taxes) and other procedural obligations that are related.
Syllabus
  • 1. Introduction 2. tax on personal income – broker as a self-employed 3. corporate income tax - income tax of financial institutions 4. taxation of investment instruments 5. Financial markets and taxation 6. Insurance companies - funds 7. Banking - deposit insurance, tax on bank trades 8. Real estate transfers 9. Holdings - avoiding profit shifting 10. Fees, commissions and brokers 11. Actual topic 12. Colloquium / test The theme of the seminars follows the lectures with a focus on the practical and, in particular, the procedural aspects of the issue.
Literature
    recommended literature
  • Janovec, M., Obchodník s cennými papíry: https://theses.cz/id/rabupd/?lang=cs;furl=%2Fid%2Frabupd%2F
  • JANOVEC, Michal. Dohled nad finančním trhem a jeho integrace. Vydání první. Praha: Wolters Kluwer, 2018, xiv, 174. ISBN 9788075528773. info
  • HOBZA, Martin. Investiční služby v právní teorii a praxi. Vydání první. Praha: Leges, 2017, 136 stran. ISBN 9788075022257. info
  • CHOVANCOVÁ, Božena, Viera MALACKÁ, Valér DEMJAN and Jana KOTLEBOVÁ. Finančné trhy : nástroje a transakcie. Druhé, prepracované a dopl. Bratislava: Wolters Kluwer, 2016, 664 stran. ISBN 9788081683305. info
  • FEDOROWICZ, Magdalena, Eugenia FOJCIK-MASTALSKA, Cezary KOSIKOWSKI, Mariola LEMONNIER, Dorota MAŚNIAK, Jan MONKIEWICZ, Tomasz NIEBORAK, Zbigniew OFIARSKI and Marcin ORLICKI. Prawo rynku finansowego : doktryna, instytucje, praktyka. Edited by Anna Jurkowska-Zeidler - Marcin Olszak. Warszawa: Wolter Kluwer, 2016, 236 stran. ISBN 9788326495311. info
  • Zákon o investičních společnostech a investičních fondech : komentář. Edited by Jan Šovar - Aleš Králík - Jiří Beran - Daniela Doležalová. Vydání první. Praha: Wolters Kluwer, 2015, xlvii, 166. ISBN 9788074787836. info
  • POLOUČEK, Stanislav. Peníze, banky, finanční trhy. Vyd. 1. Praha: C.H. Beck, 2009, xvii, 415. ISBN 9788074001529. info
Teaching methods
Attendance at lectures, discussion, submission of seminar paper, processing of practical model examples, final written test and exam. Working with the laws and decisions of national and European courts and other relevant authorities. The rules of attendance and the number of absences are governed by the MU Study and Examination Regulations.
Assessment methods
• - The test is made in writing to the following validation verbal skills. - To assess performance of students the following scale is applied (common to full-time and combined form of study): • A 92 - 100% • B 84 - 91% • C 76 - 83% • D 68 to 75% • E 60 - 67% • F less than 60% •
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is taught annually.
The course is also listed under the following terms Spring 2020, Spring 2022, Spring 2023, Spring 2024, Spring 2025.
  • Enrolment Statistics (Spring 2021, recent)
  • Permalink: https://is.muni.cz/course/law/spring2021/NF201Zk