Course: Financial Law 2

« Back
Course title Financial Law 2
Course code KFP/FP2R
Organizational form of instruction Lecture + Seminary
Level of course Master
Year of study not specified
Semester Winter and summer
Number of ECTS credits 5
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.
  • Anderlová Silvie, JUDr. et Mgr.
  • Nocar Josef, Ing.
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
Instruction based on dialogue, Lecture, Seminar
  • Contact hours - 52 hours per semester
  • Preparation for comprehensive test (10-40) - 24 hours per semester
  • Preparation for an examination (30-60) - 54 hours per semester
prerequisite
professional knowledge
Recommand to absolving Financial Law 1.
have knoweldges from Financial Law1
professional skills
demonstrate skills from Financial Law 1
general eligibility
N/A
N/A
learning outcomes
professional knowledge
comprehend tax-legal terminology
know 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
negotiate and find solutions with accordance legislature CZ (EU)
justify, assess the chosen solutions in accordance and within the framework of the CR (EU) legislature and draw general conclusions
general eligibility
N/A
N/A
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.
teaching methods
professional knowledge
Lecture
Seminar
Instruction based on dialogue
assessment methods
Oral exam
Test
Recommended literature
  • Bakeš, Milan. Finanční právo. 6., upr. vyd. V Praze : C.H. Beck, 2012. ISBN 978-80-7400-440-7.
  • Boháč, Radim. Daňové příjmy veřejných rozpočtů v České republice. Praha : Wolters Kluwer Česká republika, 2013. ISBN 978-80-7478-045-5.
  • Jánošíková, P.- Mrkývka, P. - Tomažič, I. Finanční a daňové právo. Plzeň, 2009.
  • Jánošíková, Petra. Daňové právo : de lege lata / Petra Jánošíková a kolektiv. Plzeň . Aleš Čeněk, 2014. ISBN 978-80-7380-503-6.
  • Jánošíková, Petra; Mrkývka, Petr a kolektiv. Finanční a daňové právo. Plzeň: Aleš Čeněk, 2016. ISBN 978-80-7380-639-2.
  • Vybíral, Roman. Praktikum finanční právo. Plzeň : Aleš Čeněk, 2014. ISBN 978-80-7380-532-6.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Law Law (16) Law, legal and public administration proceeding 4 Summer
Faculty of Law Law (17) Law, legal and public administration proceeding 4 Summer