Financial and Tax Law (YNSPm204)

Course topics: 1. Principles of tax administration (Principles of legality, Principles of cooperation and cooperation, Principles of free evaluation of evidence, Principles of non-publicity, principles of equality, Principles of officiality and dispositional principles, Principles of informality and principles of non-abuse of rights, Other principles applied in tax administration. 2. Representation in tax administration, tax secrecy, filing (Representation in tax administration, Tax secrecy, filing, accounts). 3. Acts ensuring the course and purpose of tax administration and evidence (Minutes, official record, summons, request, Inspection of files, Evidence, distribution of the burden of proof). 4. Deadlines, delivery (Deadlines and their calculation, Deadline extension, missed deadline, Delivery - general rules, Delivery in one\'s own hands, delivery by public decree). 5. Tax administrator activities (Search activity, Local investigation, Securing a case, Forfeiture of a case, Tax control - definition). 6. Tax audit (Commencement of tax audit, Course of tax audit, Completion of tax audit and Protocol, Determination of tax according to aids, Rights and obligations of the tax subject during tax audit). 7. Tax proceedings (Initiation and course of tax proceedings, deadlines for decision, Decision and its requisites, nullity decision, Registration procedure, Enforcement procedure, Termination of the right to levy tax). 8. Remedies (Objection, Appeal, Reopening of proceedings, Review of the decision outside the appeal proceedings). 9. Tax Execution Proceedings (Execution Title, Initiation and Course of Tax Execution Proceedings, Principles of Tax Execution Proceedings, Method of Execution of Tax Execution). 10. Customs procedure (Customs, subject of duty, Customs regimes, Customs procedure). 11. Legal regulation of currency and foreign exchange economy (Concept of currency, monetary system, Legal nature of \"virtual currencies\", Regulation of cash payments, Basic concepts of foreign exchange law). 12. Fee law (Concept of fee, its features and functions, Court fees, Administrative fees).

Supervisors and educators:
JUDr. Ľubica Masárová, PhD. - Zabezpečuje, Zodpovedný za elearning, Kogarant, Prednášajúci, Cvičiaci, Skúšajúci
doc. JUDr. Michal Maslen, PhD. - Kogarant, Zodpovedný za elearning
prof. PhDr. JUDr. Tomáš Gábriš, PhD. - Zabezpečuje, Hlavný garant
Ing. Jana Koprlová, PhD. - Schvaľujúci zápis, Kogarant

Code: YNSPm204

Period: LS

Credits: 4