Financial Law - HASO1
Title: Financial Law
Guaranteed by: International Office (22-ZO)
Faculty: Faculty of Law
Actual: from 2023 to 2023
Semester: winter
Points: 0
E-Credits: 6
Examination process: winter s.:
Hours per week, examination: winter s.:1/0, Ex [HT]
4EU+: no
Virtual mobility / capacity: yes / unlimited
Key competences: 4EU+ Flagship 2
State of the course: taught
Language: English
Teaching methods: full-time
Teaching methods: full-time
Level:  
Note: course can be enrolled in outside the study plan
enabled for web enrollment
Guarantor: JUDr. Petr Kotáb, Ph.D.
Teacher(s): JUDr. Petr Kotáb, Ph.D.
Examination dates   WS schedule   Noticeboard   
Annotation
Last update: Ing. Svatava Marešová (19.10.2022)
The purpose of the course is to provide rather brief and general and yet professionally oriented introduction to Czech Financial Law with occasional overlaps to the Financial Science. Special emphasis is given to those areas of Financial Law that are connected to the stay, activities, business and investments of foreigners in the Czech Republic. The course will cover both the fiscal and non-fiscal parts of Financial Law as well as the basics of theory of finance and financial law. Focus will be given to Czech tax system and its individual components, direct and indirect taxes, and also customs duties. The course will also cover the financial system, banking and insurance, in particular their public-law aspects.
Requirements to the exam
Last update: Ing. Svatava Marešová (19.10.2022)

Multiple-choice test in writing

Means of communication:

MS Teams
Syllabus
Last update: Ing. Svatava Marešová (07.08.2023)
  1. Introduction, Financial Organs
  2. Czech Tax System
  3. Income Taxes I
  4. Income Taxes II
  5. Value Added Tax
  6. Other Taxes
  7. Banking
  8. Financial System
  9. Insurance
  10. Customs Duties

Course Goals / Learning Outcomes:

The course provides brief but yet professionally oriented introduction into the complex discipline of Financial Law with occasional overlaps to Financial Science. The course shows in particular examples of Czech legal institutions and relations (direct and indirect taxes, customs duties, financial system, banking and insurance) how such financial‐law institutions and relations are shaped on a national level with a view on more or less extensive harmonization stemming from the EU law. After accomplishing this course, the students will be able to comprehend better the import and functioning of mentioned selected financial institutions in the European Union and its member states.

Reading List

Mandatory
1) Presentation outlines for individual lectures - will be distributed electronically during the course

Recommended

2) RADVAN, Michal: Czech Tax Law, muniPRESS – Masaryk University, Brno 2020, available on-line https://science.law.muni.cz/knihy/monografie/Radvan_Czech_Tax_Law.pdf

3) SEYAD, Sideek, M.: EU Financial Law, Stiftelsen Skrifter utgivna av Juridiska fakulteten vid Stockholms universitet, Stockholm 2010

4) European Tax Handbook 2021. IBFD, Amsterdam, 2021.

5) Internet brochures of the major tax advisory firms available for free on the Internet, including, for example, the following:

    · https://assets.kpmg/content/dam/kpmg/cz/pdf/2021/taxcard_2021.pdf

    · Czech Republic Highlights 2021 (deloitte.com) https://www2.deloitte.com/content/dam/Deloitte/global/Documents/Tax/dttl-tax-czechrepublichighlights-2020.pdf

    · https://taxsummaries.pwc.com/czech-republic/individual/taxes-on-personal-income

    · https://taxsummaries.pwc.com/czech-republic/corporate/taxes-on-corporate-income

    · https://accace.com/tax-guideline-for-the-czech-republic/#

 
Requisites for virtual mobility
Last update: JUDr. David Kohout, Ph.D. (30.06.2022)

None