B_FRPr Financial and Budget Law

University of Finance and Administration
Winter 2015
Extent and Intensity
2/1. 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 Law – Departments – University of Finance and Administration
Contact Person: Hana Víchová
Timetable of Seminar Groups
B_FRPr/cPVPH: each odd Wednesday 15:45–16:29 E123, each odd Wednesday 16:30–17:15 E123, except Wed 7. 10. ; and Wed 14. 10. 15:45–17:15 E123, O. Schlossberger
B_FRPr/pPVPH: each even Thursday 10:30–11:14 E128, each even Thursday 11:15–12:00 E128, each even Thursday 12:15–12:59 E128, each even Thursday 13:00–13:45 E128, O. Schlossberger
Prerequisites
There are no prerequisites for this course.
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
Annotation is the same for both forms of study. At the end of this course the student will be able to understand and explain financial law, financial relations and legal institutions financially with emphasis on regulation of public finances. The course provides basic information about the financial state policy, followed by interpretation of existing legislation in the field of budgetary law, concise treatment of tax law, customs duties and other revenues of the state budget. He also refers to the EU budget, monetary and exchange rate policy, including state supervision law point of view.
Syllabus
  • 1) The subject, concept, content and strands a Financial Law 2) Subjects and financial relations 3) The adjustment in public finances 4) Financial control 5) Budget management 6) The budgetary process 7) The legal framework of budget revenues - taxes 8) Legislation budget revenues - fees, duties 9) Legislation other budget revenues 10) Common budget EC 11) Currency and payments, credit, foreign exchange holdings 12) State supervision over the financial market
Literature
    required literature
  • Bakeš, M. Finanční právo. 6. upr. vyd. Praha: C.H. Beck, 2012, 519 s. Právnické učebnice. ISBN 978-80-7400-440-7.
  • König, P. a kol. Rozpočet a politiky Evropské unie. Příležitost pro změnu. 2. vydání. Praha: C.H. Beck, 2009. ISBN 978-80-7400-011-9.
  • UZ 1056 - Daň z příjmu 2015, UZ 1057 - Daňový řád, Finanční správa, UZ 1060 - Spotřební daně....., UZ 1058 - DPH 2015, UZ 1072 - Daň z nabytí nemovitých věcí, Daň z nemovitých věcí..... UZ 1085 Celní předpisy
    recommended literature
  • Grossová, M. Finanční právo se zaměřením na daňové právo. Vyd. 1. Ostrava : Key Publishing, 2008. ISBN 978-80-87071-77-9.
  • Sovová, O., Fiala, Z. Základy finančního a daňového práva. Plzeň : Aleš Čeněk, vydavatelství a nakladatelství, 2009. ISBN 978-80-7380-223-3.
Teaching methods
Lectures and seminars in full-time study; tutorials in part-time study; compulsory seminar participation is 75% in full-time study, compulsory tutorial participation is 60% in part-time study.
Assessment methods
Course completion Credit: written midterm test, 60% correct.In additon for the part-time study - written answers to questions from the study support Examination: oral, selection of two questions from a set.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 12 hodin KS/semestr.
The course is also listed under the following terms Winter 2007, Summer 2008, Winter 2008, Summer 2009, Winter 2009, Winter 2010, Summer 2011, Winter 2011, Winter 2012, Winter 2013, Winter 2014, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2015, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2015/B_FRPr