|
Lecturer(s)
|
-
Kohajda Michael, doc. JUDr. Ph.D.
-
Papoušková Zdenka, JUDr. Ph.D.
-
Melotíková Petra, Mgr. Ph.D.
|
|
Course content
|
Themes of lectures (in general): 1. Introduction to charges law. 2. Constitutional law fundaments of charges law. Funamental aspects of legal construction of charges. 3. Local charges I. 4. Local charges II. 5. Charges in the area of water and air protection and the charges connected with treatment of waste. Charges in the area of soil protection, forest protection and charges connected with mining operations. 6. Administration of charges. Summary. Themes of seminars (in general): 1. Introduction to charges law. 2. Court charges and administrative charges. 3. Local charges I. 4. Local charges II. 5. Ecological charges. 6. Other fees with charge characteristics.
|
|
Learning activities and teaching methods
|
|
Monologic Lecture(Interpretation, Training)
|
|
Learning outcomes
|
This course is aimed at issues and legal regulations of local charges, court charges, administrative charges and other fees with charge characteristics, especially related to protection of the environment, transportation or mining. The subject innovation has been supported by the project Support of Interdisciplinary studies and Study Programmes Innovations at Palacký University in Olomouc, CZ.1.07/2.2.00/28.0091.
Students who have completed this course will gain the knowledge and skills necessary for correct orientation in the area of charges law and other fees with charge characteristics.
|
|
Prerequisites
|
Completion of this course is not conditional upon completion of any other course.
|
|
Assessment methods and criteria
|
Seminar Work
It is essential that those students who would like to get the credit must have attendance within the scope set by the seminar teacher and they also must succeed in the exam. The student is required to work with the learning objects, which have been created for the concrete subject and are available for authorized students in LMS EDIS.
|
|
Recommended literature
|
-
Zákony v aktuálním znění dle témat seminářů.
-
Kadečka, S. (2004). Zákon o místních poplatcích. C. H. Beck, Praha.
-
Karfíková, M. et al. (2018). Teorie finančního práva a finanční vědy. Praha.
-
Kobík, J. (2007). Správa daní a poplatků s komentářem. Anag, Olomouc.
-
Pelc, V. (2005). Místní poplatky. Úplné znění zákona o místních poplatcích s vysvětlivkami. 2. vydání. Praha: Linde.
-
Vybíral, R. et al. (2018). Praktikum finančního práva. 2. vydání.. Plzeň.
|