Course: Financial Law 2

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Course title Financial Law 2
Course code KFP/FP2N
Organizational form of instruction Lecture + Seminary
Level of course Master
Year of study not specified
Semester Winter and summer
Number of ECTS credits 6
Language of instruction Czech
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • Jánošíková Petra, JUDr. Ph.D.
  • Nocar Josef, Ing.
  • Anderlová Silvie, JUDr. et Mgr.
Course content
1. General Part of Tax Law 2. Tax Administration 3. Direct Tax 4. Indirect Tax 5. Duties 6. Customs 7. Aboliton of double taxation Contracts

Learning activities and teaching methods
Lecture supplemented with a discussion, Seminar classes, Lecture with visual aids
  • Contact hours - 52 hours per semester
  • Preparation for comprehensive test (10-40) - 44 hours per semester
  • Preparation for an examination (30-60) - 60 hours per semester
prerequisite
professional knowledge
have knowledges from subject Financial Law 1
professional skills
demonstrate skills from subject Financial Law 1
general eligibility
N/A
N/A
Recommand to pass Financial Law 1.
learning outcomes
professional knowledge
The student will comprehend tax-legal terminology, master the essential tax-legal procedures, understand the role of Tax Law in the country´s economy, describe the essential tax-legal institutions, review the current role of tax relationships, identify and determine the weak and strong points in the current tax development, and apply his/her knowledge to model situations in the area of state economy. Further, the student will be able to act and find solutions in accordance with tax-legal principles, evaluate, justify and assess the chosen solutions in accordance and within the framework of the CR (EU) legislature, and draw general conclusions.
comprehend tax-legal terminology
know the essential tax-legal procedures
understand the role of Tax Law in the country´s economy
describe the essential tax-legal institutions
professional skills
review the current role of tax relationships
identify and determine the weak and strong points in the current tax development
apply his/her knowledge to model situations in the area of state economy
negotiate and find solutions in accordance with legislature CZ (EU)
evaluate, justify, assess the chosen solutions in accordance and within the framework of the CR (EU) legislature and draw general conclusions
general eligibility
The student will comprehend tax-legal terminology, master the essential tax-legal procedures, understand the role of Tax Law in the country´s economy, describe the essential tax-legal institutions, review the current role of tax relationships, identify and determine the weak and strong points in the current tax development, and apply his/her knowledge to model situations in the area of state economy. Further, the student will be able to act and find solutions in accordance with tax-legal principles, evaluate, justify and assess the chosen solutions in accordance and within the framework of the CR (EU) legislature, and draw general conclusions.
N/A
N/A
N/A
teaching methods
professional knowledge
Lecture with visual aids
Lecture supplemented with a discussion
Seminar classes
assessment methods
Oral exam
Test
Recommended literature
  • Bakeš, Milan. Finanční právo. 4., aktualiz. vyd. Praha : C.H.Beck, 2006. ISBN 80-7179-431-7.
  • Jánošíková, Petra a kolektiv. Daňové právo de lege lata. Plzeň, 2014.
  • Jánošíková, Petra; Mrkývka, Petr a kolektiv. Finanční a daňové právo. Plzeň: Aleš Čeněk, 2016. ISBN 978-80-7380-639-2.
  • Jánošíková Petra, Mrkývka Petr, Tomažič Ivan. Finanční a daňové právo. Plzeň, 2009.
  • Outlá, Anna. Veřejnoprávní aspekty podnikání. Plzeň : Aleš Čeněk, 2012. ISBN 978-80-7380-426-8.
  • Vybíral, Roman a kolektiv. Praktikum Finanční právo. Plzeň: Aleš Čeněk, 2014.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Law Law (13) Law, legal and public administration proceeding 4 Summer
Faculty of Law Law (15) Law, legal and public administration proceeding 4 Summer
Faculty of Law Law (14) Law, legal and public administration proceeding 4 Summer