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Lecturer(s)
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Matoušek Pavel, JUDr.
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Papoušková Zdenka, JUDr. Ph.D.
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Řezníčková Kristýna, JUDr. Ph.D.
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Kohajda Michael, doc. JUDr. Ph.D.
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Zelenská Taťána, JUDr. Mgr. Ph.D.
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Melotíková Petra, Mgr. Ph.D.
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Course content
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Themes of lectures: 1. Finance and financial law. 2. Financial legal relationship. 3. Budgetary law I. - terms and definitions. 4. Budgetary law II. - state budget. 5. Budgetary law III. - local budgets. 6. Tax law - tax legal relationship and its essentials, definition, tax system in the Czech Republic. 7. Charges law - the system of charges, the definition of the term charge, local charges 8. Customs law - customs legal relationship, the definition of the term duty, basic institutes of customs law. 9. Possibilities of financing public needs 10. Monetary law. 11. Supervision and control in financial law. 12. Financial markets
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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 course is focused on subareas of financial law, whereas the main emhasis will be placed on budgetary law as the initial branch for the study of tax law. 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 connected with the area of financial law, especially from the area of budgetary law.
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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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Mark, Written exam
Participation in education (due to the form of lectures) is not mandatory, however, with regard to a number of changes in financial law it is desirable! The colloquium may be completed at the end of the summer semester
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Recommended literature
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Bakeš, M., a kol. (2012). Finanční právo - 6. aktualizované vydání.. C. H. Beck, Praha.
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Grúň, L. (2004). Finance a finanční právo. 2. vydání. Linde, Praha.
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Grúň, L. (2006). Finanční právo a jeho instituty, 2. vydání. Linde, Praha.
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Hledíková, Z., Janák, J., Dobeš, J. (2005). Dějiny správy v českých zemích: od počátků státu po současnost.. Praha: Nakladatelství Lidové noviny.
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Jánošíková, P. a kol. (2016). Finanční a daňové právo, 2. aktual. vyd.. Plzeň.
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Marková, H., Boháč, R. (2007). Rozpočtové právo. C. H. Beck, Praha.
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Mrkývka, P. a kol. (2004). Finanční právo a finanční správa. MU, Brno.
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Široký, J. (2003). Daňové teorie s praktickou aplikací. C. H. Beck, Praha.
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Široký, L. a kol. (2008). Daňová teorie. C. H. Beck, Praha.
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