VSFS:B_FRPr Financial and Budget Law - Course Information
B_FRPr Financial and Budget Law
University of Finance and AdministrationWinter 2016
- 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 Regional Development and Public Administration – Departments – University of Finance and Administration
Contact Person: Olga Soušková - Timetable of Seminar Groups
- B_FRPr/cPVPH: each odd Wednesday 12:15–12:59 E304, each odd Wednesday 13:00–13:45 E304, except Wed 26. 10. ; and Wed 9. 11. 14:00–15:30 E224, O. Schlossberger
B_FRPr/pPVPH: Tue 12:15–12:59 E024, Tue 13:00–13:45 E024, except Tue 25. 10. ; and Wed 12. 10. 14:00–15:30 E224, 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.
- 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.
- not specified
- UZ 1139 - Daň z příjmu, evidence tržeb, UZ 1135 - Daňový řád, Finanční správa, UZ 1145 - Spotřební daně....., UZ 1143 - DPH, UZ 1072 - Daň z nabytí nemovitých věcí, Daň z nemovitých věcí..... UZ 1146 Celní předpisy
- 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.
- Enrolment Statistics (Winter 2016, recent)
- Permalink: https://is.vsfs.cz/course/vsfs/winter2016/B_FRPr