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Lecturer(s)
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Řezníčková Kristýna, JUDr. Ph.D.
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Matoušek Pavel, JUDr.
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Melotíková Petra, Mgr. Ph.D.
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Course content
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1) History of customs. Duty, toll. Organization and legal regulation of customs in Austria-Hungary. Post-Origin Customs of independent Czechoslovakia. Deformed development of socialist customs at the time of the state monopoly foreign trade. Development of Customs after 1989. 2) Legal regulation of customs in the EU and the Czech Republic. Customs regulations. Organization of customs in the EU. Customs and its organization in Czech republic. EU Single Customs Territory. 3) Computerization of proceedings before the customs office. 4) Parties before the customs office. Customs representation? direct and indirect. Power of Attorney. Permissions a duties of customs officers. Declarant and his rights and duties. 5) Proceedings before the customs office. Customs supervision. Customs documents, transport documents, accompanying documents. Customs declaration a its species. Decision in the procedure before the customs office. 6) Common Customs Tariff. TARIC. Harmonized Goods Classification System and EU Combined Nomenclature. Explanatory notes. Binding tariff information. EBTI / EBTI database. 7) Customs regimes. Customs warehouses. Free warehouses and free zones, their importance and use. (8) Customs duties, types of duties, duty rates, customs value and calculation of customs debt. Securing a customs debt, liability for a customs debt maturity of the customs debt. Formation and extinction of customs debt. 9) EU duty exemption system. 10) EU tariff reduction system? preference. Preferential systems. 11) Customs? protection and support of the economy. Monitoring, statistics. Quotas, licenses, supervisory regime. Anti-dumping measures. 12) Breach of customs legislation? administrative offenses and administrative offenses, sanctions. Offenses related to issues customs and customs. Customs service. Employment and service. Admissions. Rank. Professional Educational Process customs officers.
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training)
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Learning outcomes
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The history and evolution of customs. Customs duty, toll. Organization development and regulation of customs from the earliest times through Austria-Hungary until after the establishment of independent Czechoslovakia. Deformed development of the socialistic customs in time, the state monopoly of foreign trade. Developments after 1989. The current state of development of customs in the EU. The current customs legislation in the EU and the Czech Republic. Customs Administration and its organizations in the country. Correlation of foreign trade activities and customs issues. Single customs territory of the EU. Powers and duties of the customs officers. Declarant and its rights and obligations. Hearings before the customs authority. Customs control. Customs documents, transport documents, accompanying documents. Declarations and his comrades. Customs procedures. Harmonized system of classification of goods and EU Combined Nomenclature. Customs tariff Community kinds of duties, customs tariffs, customs valuation and calculation of the customs debt. Ensuring the customs debt, liability for customs debt, payment of the customs debt. Creation and extinction of customs debt. Exemption of goods from customs duties. Free warehouses and free zones, their meaning and usage. Economic protection of the EU market - licenses, quotas, anti-dumping measures. Related activities of the Customs Administration of the Czech Republic. Statistics Intrastat CZ. Violation of customs regulations - administrative offenses and offenses sanctions. Taxes related to import and export goods, administration of VAT on imports and exports of goods, administration of excise duties.
Students attending this course will gain not only knowledge of the customs law of the EU and the Czech Republic, but learn how to apply customs law into practice through solving Customs negotiation of shipments of goods produced on the basis of real practical situations. In addition, the student will acquire skills in processing and specialized administration, recognition of customs, transport and shipping documents and filling.
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Prerequisites
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Completion of this course is not conditional upon completion of some other courses.
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Assessment methods and criteria
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Student performance, Seminar Work, Written exam
To obtain the credit it is necessary to attend lectures and seminars, to fulfill the tasks set by the seminar leader and to pass the credit test.
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Recommended literature
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Nařízení Evropského parlamentu a Rady EU č. 952/2013 - přepracovaný celní kodex.
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Nařízení Komise (EHS) č. 2454/1993, kterým se provádí celní kodex EU.
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Nařízení Rady č. 1186/2009 o systému Společenství pro osvobození od cla.
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Nařízení Rady (EHS) č. 2658/87 o sazební a statistické nomenklatuře a o společném celním sazebníku.
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Nařízení Rady (EHS) č. 2913/1992 - celní kodex EU.
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Vyhláška MF č. 285/2012 Sb. o územních pracovištích celních úřadů.
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Vyhláška MF č. 421/2012 Sb. - prováděcí vyhláška k celnímu zákonu.
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Zákon č. 17/2012 Sb. o Celní správě České republiky.
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Zákon ČNR č. 13/1993 Sb. - celní zákon.
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Brodesser S. Celnictví v Československu: minulost a přítomnost.
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Grúň, L. (2006). Finanční právo a jeho instituty, 2. vydání. Linde, Praha.
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Grúň, L. (2004). Finanční právo a jeho instituty.
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Havlík, J. Cla a celní režimy v mezinárodním obchodě.
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Janatka, F. a kol. Obchod v rámci Evropské unie a obchodní operace mimo členské země EU.
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Kárník M. Celní hodnota dnes i po vstupu do EU.
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Matoušek P., Sabelová L. Clo.
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Schele, K., Tauchen, J. a další. Encyklopedie českých právních dějin , 1.díl.
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