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Lecturer(s)
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Zelenská Taťána, JUDr. Mgr. Ph.D.
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Papoušková Zdenka, JUDr. Ph.D.
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Veselá Lenka, JUDr. Mgr. Ph.D.
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Matoušek Pavel, JUDr.
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Řezníčková Kristýna, JUDr. Ph.D.
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Kohajda Michael, doc. JUDr. 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. Object and system of financial law. Theory of financial law. Sources of financial law. System of financial law. 2. Financial - legal relationships. Characterization and components of financial - legal relationship. Subjects of financial - legal relationships. 3. State supervision in the section of the financial activity, banking. 4. Budget as a financial - legal institute. Budget system. Budget process - legal regulations. 5. State budget. Budget structure. Control of budget management. 6. Budgets of communities and regions. 7. Tax legal relationship. Term - tax and functions of tax. Tax system in the Czech Republic. Tax points at issue in the Czech Republic and the EU. 8. Charges law. Charges. Charges system in the Czech Republic. 9. Customs law - legal regulations. Customs points at issue in the Czech Republic and the EU. Duty. Types of duties. 10. Possibilities of financing public needs 11. Monetary law - legal regulations. Currency, money. The coinages. Monetary circulations. A credit and its legal regulations. 12. Financial Markets Law Themes of seminars: 1. General principals of finance and financial law. 2. Budget law 3. Financial market, State supervision 4. Charges law 5. Monetary law, Funds management. 6. Customs law.
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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 an analysis and comprehension of single financial-legal institutions and mastering the theoretical basis of a positive legal regulations of financial law in following branches: Finance and state financial activity. Object and system of financial law. Theory of financial law. Financial law and its position in the law system. Financial relations to other legal branches. Sources of financial law. System of financial law. General principles of financial law. Financial - legal relationships. Characterization and components of financial - legal relationship. Segmentation of financial - legal relationships. Subjects of financial - legal relationships. State supervision in the section of the financial activity. Financial control in the public administration. Function of control. Budgetary law. State budget. Budgets of communities and regions. Funds management. Budgetary financing and management of administrative sectors of state, communities, regions and state allowance organizations. Tax legal relationship. Term - tax and functions of tax. Particulars of tax legal relationship and their characterization. Tax rate. Types of tax rates and their characterization. Classification of taxes. Tax system in the Czech Republic. Charges law. Customs law. Foreign exchange law. Monetary law. Monetary circulation. Credit and its legal regulations. Financial market. Security markets. 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 to correct orientation in basic institutes of financial 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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Seminar Work
To get a credit students are to fulfill the reguired extent of an attendance at the seminars and pass the credit test. 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.
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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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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, L. a kol. (2008). Daňová teorie. C. H. Beck, Praha.
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