B_FRPr Financial and Budget Law

University of Finance and Administration
Winter 2013
Extent and Intensity
2/1. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
Ing. Yvona Legierská, Ph.D. (lecturer)
Guaranteed by
Ing. Yvona Legierská, Ph.D.
Department of Regional Development and Public Administration – Departments – University of Finance and Administration
Contact Person: Ing. Barbora Ptáčková
Timetable of Seminar Groups
B_FRPr/cPVPH: each odd Wednesday 15:45–16:29 E123, each odd Wednesday 16:30–17:15 E123, Y. Legierská
B_FRPr/pPVPH: Wed 12:15–12:59 E305, Wed 13:00–13:45 E305, Y. Legierská
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 capital 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.
  • Platné zákony finančního práva - dostupné například z: http://portal.gov.cz/app/zakony/?path=/portal/obcan/, http://mfcr.cz
    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 50% in part-time study.
Assessment methods
Course completion Credit: written midterm test, 60% correct. Examination: oral, selection of three questions from a set of 36.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
General note: 1.
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 2014, Winter 2015, Winter 2016, Winter 2017, Winter 2018, Winter 2019, Winter 2020, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2013, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2013/B_FRPr