N_FRPr Financial and Budget Law

University of Finance and Administration
Winter 2020
Extent and Intensity
2/1/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. JUDr. Ing. Otakar Schlossberger, Ph.D. (seminar tutor)
Guaranteed by
doc. JUDr. Ing. Otakar Schlossberger, Ph.D.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The course focuses on the fundamentals of financial law theory and financial science including supervision, control and supervision. It also deals with the fundamentals of financial law, such as budget and tax law, banking law, insurance law. Students will also learn the basics of specific areas related to financial law - credit, accounting, gaming, pricing and wage law, as well as public procurement law and anti-money laundering.
Learning outcomes
he student will be able to explain the categories used in financial and budgetary law after completing this course. He will know the sources of law, their classification, the inclusion of budgetary and financial law in the system of legal science. Can explain the essence of private financial law, but also public financial law. He will be able to explain the entire budget process, its revenue and expenditure items. On the basis of the acquired knowledge, he can apply the valid legal regulation in practice.
Syllabus
  • 1. Subject, concept, sources and content of financial law.
  • 2. Subjects and financial relationships.
  • 3. Budgetary law 1.
  • 4. Budgetary law 2.
  • 5. Tax Law 1.
  • 6. Tax law 2.
  • 7. Subsidy right.
  • 8. Supervision procedures in the field of financial law, anti-money laundering law.
  • 9. Banking and insurance law.
  • 10. Capital market law, credit law.
  • 11. Accounting law, public procurement law.
  • 12. Game law, price law, wage law.
Literature
    required literature
  • KARFÍKOVÁ, Marie. Teorie finančního práva a finanční vědy. Praha: Wolters Kluwer, 2018. Právní monografie. ISBN 978-80-7552-935-0.
  • KUBÁTOVÁ, Květa. Daňová teorie a politika. 7. aktualiz. vydání. Praha: Wolters Kluwer, 2018. 272 s. ISBN 978-80-7598-165-3.
    recommended literature
  • VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2018. 14. aktualizované vydání. Praha: 1. VOX, [2018]. ISBN 978-80-87480-63-2.
  • JÁNOŠÍKOVÁ, Petra a Petr MRKÝVKA. Finanční a daňové právo. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o, 2016. ISBN 978-80-7380-639-2
  • MARKOVÁ, Hana. Daňové zákony 2020. Praha, GRADA 2020.
    not specified
  • ÚZ č. 1357 - Rozpočet a financování územních samosprávných celků, organizačních složek státu, příspěvkových organizací a dalších institucí, 2020. Ostrava: Sagit, 2020
  • ÚZ č. 1341 - Poplatky - správní, soudní, místní, ostatní. Ostrava: Sagit, 2020
  • ÚZ č. 1335 - Veřejné zakázky, ochrana hospodářské soutěže, veřejná podpora, investiční pobídky, registr smluv. Ostrava: Sagit, 2019
Teaching methods
Lectures in full-time, controlled group consultations in combined form; minimum mandatory participation in exercises in full-time studies is 75 %, the controlled group consultations in combined form 50 %. "Lectures using power-point presentation. Students who fail to meet the compulsory rate of attendance may by assigned additional study obligations during the semester to an extent that will enable them to demonstrate the study results and aquired necessary for successful completion of the course.
Assessment methods
The course is finished by credit and examination. The credit is awarded in addition to the attendance at the exercises and participation in the lectures by the prepared presentation for exercises. Students with ISP or those who do not attend the lectures or managed group consultations will work on seminar work (about 5 pages) on one of the 12 topics discussed. The topic will be agreed with the teacher. The exam is in the form of a written test, duration of 60 minutes. The written test consists of 6 points of reference with a point rating, where each question is rated at a maximum of 10 points. A minimum of 50 points must be achieved to pass the written test. The oral part of the exam follows.
Language of instruction
Czech
Further comments (probably available only in Czech)
Information on the extent and intensity of the course: 12 hodin KS/semestr.
The course is also listed under the following terms Winter 2016, Winter 2017, Winter 2018, Winter 2019.
  • Enrolment Statistics (recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2020/N_FRPr