| Course Unit Code | 119-0358/01 |
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| Number of ECTS Credits Allocated | 4 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | Second Cycle |
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| Year of Study * | First Year |
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| Semester when the Course Unit is delivered | Summer Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | |
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| Prerequisities | Course Unit Code | Course Unit Title |
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| 119-0357 | Financial Law A |
| Name of Lecturer(s) | Personal ID | Name |
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| MRK21 | doc. JUDr. Petr Mrkývka, Ph.D. |
| CZU0006 | Dr Mgr. Damian Czudek, Ph.D. |
| KOZ0138 | Dr Mgr. Michal Kozieł, Ph.D. |
| Summary |
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| The aim of the subject is to acquaint the students of economical fields with the basis of financial-legal regulation in the Czech Republic with focus on the tax law substantive law and procedural law. The attention will be paid to procedural point of taxes, i.e. tax process and functioning of tax administration. |
| Learning Outcomes of the Course Unit |
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In the frame of this subject, the student will be able:
- to describe a legal environment, to define the subject of regulation, to characterize a legal regulation and to name the basic kinds of regulation,
- to understand the principles of tax law - substantive law and procedural law, the principles, on which it is based
- to be well informed about the Czech tax law
- to use acquired knowledge to solve the model situations, to be able to evaluate factual and legal status of given problem (sample) and apply the particular regulations of the law
- to elaborate the basic submission towards tax administration
- to recognize the problem in practice and recommend possible solution in practice. |
| Course Contents |
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- tax law - system and place of tax law in financial law and public law
- introduction of revenue law - constructive elements of tax, functions of tax, classification of taxes, the set of taxes, sources, principles,
- direct taxes - mainly income tax of physical person and legal entity,
- indirect taxes - VAT, Consumption taxes,
- transfer taxes, fees,
- tax administration as the part of public administration and financial administration,
- tax administrator - the term, characteristics, competences, reorganization of tax administration,
- phases of tax administration,
- characteristic of tax management adn tax process,
- phases of tax procedure,
- tax management in general and special one,
- the issue of subsidiarity of the Rules of Administrative Procedure in tax administration
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| Recommended or Required Reading |
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| Required Reading: |
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| Andy Lymer Taxation: Policy & Practice. Eurospan, 2011.ISBN 1906201145. |
RADVAN, Michal. Daně a správa daní. 1. vyd. Brno: Masarykova univerzita, 2014. 130 s. Edice učebnic Právnické fakulty MU č. 503. ISBN 978-80-210-6702-8.
RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ a Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo. 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008. 510 s. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7.
Radvan Michal. Czech Tax Law. Brno: Masarykova univerzita Brno; Právnická fakulta, 2010. ISBN 978-80-2105-269-7.
Studijní materiály z přednášek a seminářů, základní právní předpisy (daňový řád, zákon o finanční správě, jednotlivé daňové zákony)
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| Recommended Reading: |
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| Andy Lymer Taxation: Policy & Practice. Eurospan, 2011.ISBN 1906201145. |
MRKÝVKA, Petr a Ivana PAŘÍZKOVÁ. Základy finančního práva. 1. vyd. Brno: Masarykova univerzita, 2008. 252 s. Edice učebnic č. 406. ISBN 978-80-210-4514-9.
KOBÍK, Jaroslav. Daňový řád s komentářem. 1. vyd. Olomouc: Anag, 2010, 958 s. ISBN 9788072636167.
Daňový řád: komentář. Vyd. 1. Praha: Wolters Kluwer Česká republika, 2011, xvii, 763, xvii s. ISBN 9788073575649. Daňový řád: komentář. Vyd. 1. Praha: Wolters Kluwer Česká republika, 2011, xiii s., s. 765-1537, xvii s. ISBN 9788073575649.
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| Planned learning activities and teaching methods |
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| Lectures |
| Assesment methods and criteria |
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| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
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| Examination | Examination | 100 | 51 |