B_FRPr Financial and Budget Law

University of Finance and Administration
Winter 2019
Extent and Intensity
2/1/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. Ing. Jan Mertl, Ph.D. (lecturer)
Ing. Vladimír Ezr, CSc. (seminar tutor)
Ing. Yvona Legierská, Ph.D. (seminar tutor)
Ing. Ivana Turková, Ph.D., MBA (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: Mgr. et Mgr. Kateřina Franců
Timetable of Seminar Groups
B_FRPr/cBSKKV: each even Thursday 14:00–14:44 KV204, each even Thursday 14:45–15:30 KV204, J. Mertl
B_FRPr/cBSPVPH: each even Wednesday 17:30–18:14 E122, each even Wednesday 18:15–19:00 E122, except Wed 30. 10. ; and Wed 30. 10. 17:30–19:00 E223, Y. Legierská
B_FRPr/cKMO: each odd Wednesday 14:00–14:44 M26, each odd Wednesday 14:45–15:30 M26, except Wed 23. 10. ; and Wed 13. 11. 14:00–15:30 M17, J. Mertl
B_FRPr/cKPH: each odd Monday 15:45–16:29 E126, each odd Monday 16:30–17:15 E126, J. Mertl
B_FRPr/pBSKKV: each even Thursday 10:30–11:14 KV204, each even Thursday 11:15–12:00 KV204, each even Thursday 12:15–12:59 KV204, each even Thursday 13:00–13:45 KV204, J. Mertl
B_FRPr/pBSKPVPH: each even Monday 15:45–16:29 E222, each even Monday 16:30–17:15 E222, each even Monday 17:30–18:14 E222, each even Monday 18:15–19:00 E222, J. Mertl
B_FRPr/pKMO: each odd Wednesday 10:30–11:14 M26, each odd Wednesday 11:15–12:00 M26, each odd Wednesday 12:15–12:59 M26, each odd Wednesday 13:00–13:45 M26, except Wed 23. 10. ; and Wed 13. 11. 10:30–13:45 M17, J. Mertl
B_FRPr/vBSKPH: Sat 5. 10. 9:45–11:15 E227, 11:30–13:00 E227, Fri 15. 11. 14:00–15:30 E225, 15:45–17:15 E225, Sat 30. 11. 9:45–11:15 E228, 11:30–13:00 E228, J. Mertl
B_FRPr/vKKV: Fri 11. 10. 14:00–15:30 KV209KL, 15:45–17:15 KV209KL, 17:30–19:00 KV209KL, Fri 22. 11. 14:00–15:30 KV209KL, 15:45–17:15 KV209KL, 17:30–19:00 KV209KL, J. Mertl
B_FRPr/vKMO: Fri 18. 10. 14:00–15:30 M26, 15:45–17:15 M26, Fri 1. 11. 14:00–15:30 M26, 15:45–17:15 M26, Fri 15. 11. 14:00–15:30 M14, Fri 13. 12. 19:15–20:45 M14, V. Ezr
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.
Learning outcomes
The student will be able to characterize financial and legal relations after defining lectures and exercises, defining elements of legal relations in this field and able to explain the essence of financial law and law in the budgetary system of systematization of legal disciplines. Furthermore, he will be able to characterize the budget process, revenues and expenditures of individual budgets and to describe selected parameters of individual taxes, customs.
Syllabus
  • 1. The subject, concept, sources and strands a financial law, financial legal relations (banking law, securities law, etc.). 2. Subjects of financial law relations (MF CR, FS CR, CNB, banks, insurance companies, credit unions, OCP, and others). 3. State supervision over the financial market. 4. The adjustment in products of commercial finance (deposit, loan, insurance). 5. Currency and payments, credit and their legal regulations. 6. The adjustment in investment products. 7. The adjustment in public finances, budget and fund management, financial control. 8. The budgetary process (creation of the state budget and lower-level budgets, budgetary principles). 9. The adjustment in budget revenues - taxes, fees, duties (budgeting of taxes. 10. The adjustment in other budget revenues (current, capital). 11. The adjustment in budget expenditure (mandatory expenditure, current, capital), public procurement. 12. Common Budget EC.
Literature
    required literature
  • 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.
  • VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2018. 14. aktualizované vydání. Praha: 1. VOX, [2018]. ISBN 978-80-87480-63-2.
  • 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
  • KARFÍKOVÁ, Marie. Teorie finančního práva a finanční vědy. Praha: Wolters Kluwer, 2018. Právní monografie. ISBN 978-80-7552-935-0.
  • ÚZ č. 1183 - Rozpočet a financování územních samosprávných celků, organizačních složek státu a příspěvkových organizací, Majetek státu. Ostrava: Sagit, 2017.
  • ÚZ č. 1321 - Celní předpisy. Ostrava: Sagit, 2019
  • Daňové zákony - duben 2019. Ostrava: Sagit, 2019
  • ÚZ č. 1140 - Veřejné zakázky, Registr smluv. Ostrava: Sagit, 2016.
  • ÚZ č. 1331 - Bankovnictví, Finanční konglomeráty, Praní špinavých peněz, Stavební spoření, Centrální evidence účtů
  • ÚZ č. 1191 - Poplatky - správní, soudní, místní, ostatní. Ostrava: Sagit, 2017.
    not specified
  • ÚZ č. 1294 - Rozpočet a financování územních samosprávných celků, organizačních složek státu, příspěvkových organizací a dalších institucí, 2019. Ostrava: Sagit, 2019
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, or writtin test.
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 2015, Winter 2016, Winter 2017, Winter 2018, Winter 2020, Winter 2021, Winter 2022, Winter 2023, Winter 2024.
  • Enrolment Statistics (Winter 2019, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2019/B_FRPr