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Lecturer(s)
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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 Basic of Financial Law as a compulsory subject gives an overview of basic areas of financial law. It provides the student with an insight into a specific issue on a more general level, followed by compulsory subjects like are Tax Law and Fee Law basics. The emphasis here is primarily on the budgetary right that can be labeled financial law. The topics of the lectures are adapted so that the student has a seminar possibility to apply theoretical knowledge on practical examples.
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
Tests and activity
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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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Jánošíková, P. a kol. (2016). Finanční a daňové právo, 2. aktual. vyd.. Plzeň.
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Vybíral, R. (2014). Praktikum finančního a daňového práva. Plzeň: Aleš Čeněk.
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