VSFS:B_FRPr Financial and Budget Law - Course Information

B_FRPr Financial and Budget Law

Extent and Intensity

2/1/0. 6 credit(s). Type of Completion: zk (examination).

Teacher(s)

JUDr. Tereza Jonáková, Ph.D. (seminar tutor)
Ing. Yvona Legierská, Ph.D. (seminar tutor)
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

Timetable of Seminar Groups

B_FRPr/cBSKPH: each even Tuesday 17:30–18:14 S11, each even Tuesday 18:15–19:00 S11, T. Jonáková
B_FRPr/cBSKV: each odd Thursday 12:15–12:59 KV204, each odd Thursday 13:00–13:45 KV204, O. Schlossberger
B_FRPr/cBSMO: each odd Tuesday 14:00–14:44 M27, each odd Tuesday 14:45–15:30 M27, Y. Legierská
B_FRPr/pBSKPH: each even Wednesday 14:00–14:44 S26, each even Wednesday 14:45–15:30 S26, each even Wednesday 15:45–16:29 S26, each even Wednesday 16:30–17:15 S26, Y. Legierská
B_FRPr/pBSKV: Thu 10:30–11:14 KV204, Thu 11:15–12:00 KV204, O. Schlossberger
B_FRPr/pBSMO: each odd Tuesday 10:30–11:14 M27, each odd Tuesday 11:15–12:00 M27, each odd Tuesday 12:15–12:59 M27, each odd Tuesday 13:00–13:45 M27, Y. Legierská
B_FRPr/vBSKV: Fri 22. 10. 14:00–15:30 KV205, 15:45–17:15 KV205, Sat 13. 11. 9:45–11:15 KV205, 11:30–13:00 KV205, Fri 10. 12. 14:00–15:30 KV205, 15:45–17:15 KV205, O. Schlossberger
B_FRPr/vBSMO: Fri 3. 12. 14:00–15:30 M27, 15:45–17:15 M27, 17:30–19:00 M27, Fri 17. 12. 14:00–15:30 M27, 15:45–17:15 M27, 17:30–19:00 M27, Y. Legierská
B_FRPr/vKPH: Fri 1. 10. 14:00–15:30 S35, 15:45–17:15 S35, Fri 5. 11. 15:45–17:15 S11, 17:30–19:00 S11, Fri 3. 12. 14:00–15:30 S35, 15:45–17:15 S35, 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.

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
• SMRŽOVÁ-HRUBÁ, Petra a Petr MRKÝVKA. Finanční a daňové právo. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o, 2020. ISBN 978-80-7380-796-2.
• VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2020. 15. aktualizované vydání. Praha: 1. VOX, [2020]. ISBN 978-80-7598-887-4
• 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. 1427 - Poplatky - správní, soudní, místní, ostatní. Ostrava: Sagit, 2021. ISBN 978-80-7488-463-4
• ÚZ č. 1401 - Veřejné zakázky, ochrana hospodářské soutěže, veřejná podpora, investiční pobídky, registr smluv. Ostrava: Sagit, 2021. ISBN 978-80-7488-436-8
• ÚZ č. 1428 - Bankovnictví, Praní špinavých peněz, Finanční konglomeráty, Stavební spoření, Centrální evidence účtů. Ostrava: Sagit, 2021. ISBN 978-80-7488-465-8
• ÚZ č. 1420 - Rozpočet a financování územních samosprávných celků, organizačních složek státu, příspěvkových organizací a dalších institucí 2021. Ostrava: Sagit, 2021. ISBN 978-80-7488-456-6
• ÚZ č. 1426 - Celní předpisy. Ostrava: Sagit, 2021. ISBN 978-80-7488-462-7
• MARKOVÁ, Hana. Daňové zákony 2021. Praha, GRADA 2021.

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.

• Enrolment Statistics (Winter 2021, recent)
  
• Permalink: https://is.vsfs.cz/course/vsfs/winter2021/B_FRPr