| Course Unit Code | 119-0359/03 |
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| Number of ECTS Credits Allocated | 4 ECTS credits |
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| Type of Course Unit * | Choice-compulsory type B |
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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 | Course succeeds to compulsory courses of previous semester |
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| 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. |
| Summary |
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| The aim of this subject is to acquaint the students with the basis of financial legal regulation in the Czech Republic in order to have them be able to orientate in this field and relations to other fields of our legal order. In the subject matter students are supposed to describe regulatory enviroment, define its subject, outline the methods of regulation and list basal forms of regulation, comprehend principles of the public law and private law regulation to explain differences between them, applicate gained knowledge and comprehension to interprete and solve model, situations, identify practical problem and infer legal regulation concerned, explain legal aspect of practical problem, interpret legal regulation and recommend possible solutions of practical problem. |
| Learning Outcomes of the Course Unit |
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Student will be able:
- describe regulatory enviroment, define its subject, outline the methods of regulation and list basal forms of regulation,
- comprehend principles of the public law and private law regulation to explain differences between them
- applicate gained knowledge and comprehension to interprete and solve model situations,
- identify practical problem and infer legal regulation concerned,
- explain legal aspect of practical problem,
- interpret legal regulation and recommend possible solutions of practical problem.
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| Course Contents |
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1. Characteristics of financial law in the system of Czech law and legal science. Subjects of financial law. Financial legal relations.
2. Method of legal regulation of financial law and its systematization. The position of tax law in the system of financial law.
3. Formal and material sources of financial law. Financial market law, content and participation in the basis of civil, trade and financial law.
4. Legal regulation of financial institutions. Fundamentals of financial administration.
5. Monetary sovereignty. Monetary and exchange law.
6. Financial Market Law.
7. Fiscal and fiscal sovereignty. Fundamentals of budget and grant law.
8. Law of pension and property taxes.
9. Law of indirect taxes and duties.
10. Legal regulation of tax administration and tax process.
11. Financial administration, process, management. Tax management.
12. Procedural financial law. Financial administration, process, management.
13. Guarantees of legality administration tax.
14. Responsibility for law violation. Financial criminal law.
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| Recommended or Required Reading |
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| Required Reading: |
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HAENTJENS, Matthias a Pierre DE GIOIA CARABELLESE. European banking and financial law. 2nd edition. London: Routledge, Taylor & Francis Group, 2020. ISBN 978-1-138-04229-2.
JACINA, Viktor a Jan MAREŠ. Changes in the Czech tax-benefit system: long-run effects. Prague: Ministry of Finance of the Czech Republic, 2020. ISBN 978-80-7586-034-7.
SIMONIDESOVÁ, Jana, Adela FERANECOVÁ a Erika PAJERSKÁ DUDÁŠ. Tax systems and taxation in the international context. Ostrava: Vysoká škola báňská - Technická univerzita, 2018. ISBN 978-80-248-4198-4. |
HAENTJENS, Matthias a Pierre DE GIOIA CARABELLESE. European banking and financial law. 2nd edition. London: Routledge, Taylor & Francis Group, 2020. ISBN 978-1-138-04229-2.
HRUBÁ SMRŽOVÁ, Petra, MRKÝVKA, Petr a kol. Finanční a daňové právo. 3. aktualizované a rozšířené. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2020. 493 s. ISBN 978-80-7380-796-2.
MRKÝVKA, Petr. Propedeutika finančního práva I. Obecná část. 4. dotisk 1. vyd. Brno: Masarykova univerzita, 2022. 124 s. ISBN 978-80-210-7745-4.
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| Recommended Reading: |
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CONSIGLIO, John A. Insights on financial services regulation. Bingley, England: Emerald Publishing, 2020. ISBN 978-1-83982-068-7.
GILLMAN, Max. Income tax evasion: tax elasticity, welfare, and revenue. Prague: CERGE-EI, 2020. Working paper series. ISBN 978-80-7343-482-3.
TANZI, Vito. The ecology of tax systems: factors that shape the demand and supply of taxes. Cheltenham: Edward Elgar Publishing, 2018. ISBN 978-1-78811-686-2. |
JANOVEC, M. a kol. Propedeutika finančního práva IV právo finančního trhu. Brno: Masarykova univerzita, 2022. 228 s. ISBN 978-80-280-0025-7.
MRKÝVKA, Petr, a kol. Vybrané právní otázky fiskální odpovědnosti státu. Brno: Masarykova univerzita, 2020. 229 s. ISBN 978-80-210-9772-8.
RADVAN, Michal. Propedeutika finančního práva III – Daňové právo. 1. vyd. Brno: Masarykova univerzita, 2021. 145 s. ISBN 978-80-210-9948-7. |
| Planned learning activities and teaching methods |
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| Lectures, Tutorials |
| 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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| Graded credit | Graded credit | 100 (100) | 51 |
| Ústní zkouška | Oral examination | 95 | 46 |
| Docházka, řešení příkladů | Other task type | 5 | 5 |