Financial and Tax Law

Syllabus

1. Finance, financial law. The concept of finance, their division and function, money, private vs. public finance, The concept of financial law, the system of financial law, sources of financial law. 2. Financial-legal norms, financial-legal relations. Assumptions of origin and elements of financial law relationship, types of financial law relations, structure of financial law norms, division of financial law norms, realization of financial law norms. 3. Organization of the financial system, subjects of financial law (first part). Entities of financial law in the area of state administration, subjects of financial law in the area of territorial self-government and their competence, subjects of financial law operating in the foreign exchange area, subjects of financial law operating in the area of the financial market, subjects of financial law with control authority. 4. Subjects of financial law (second part), financial control. Legal and natural persons as subjects of financial law, international subjects of law, financial control - concept, goals, classification of financial control, sources of financial control, Supreme Audit Office of the Slovak Republic, internal audit, government audit. 5. Budgetary law. The concept and subject of budget law, state budget, the content of the state budget, the budget process, other components of the budget system of public administration, the budgets of local governments, budgetary law relations within the European Union. 6. Fee law. The concept and subject of fee law, court fees, administrative fees, environmental fees, other fees and payments of a fee nature. 7. Financial market law. The concept and subject of financial market law, legal regulation of financial market entities, legal regulation of financial market instruments in the national and European context. 8. Financial market law. Financial market regulation, supervision of the activities of financial market entities, on-site supervision, off-site supervision, supervisory proceedings, supervision of the financial market in the European Union, protection of financial consumers. 9. Foreign exchange law. The concept, subject and meaning of foreign exchange law, rights and obligations of natives and foreigners, authority and competence of foreign exchange authorities, foreign exchange license and foreign exchange supervision, special measures in the foreign exchange economy. 10. Monetary law. The concept and subject of monetary law, monetary integration and monetary succession in the European Union area, monetary policy and organizational arrangements for its implementation in the euro area, legislation and protection of the single European currency, cash and non-cash payments. 11. Customs law. Customs - essence, types and functions, customs legislation, elements of the structure of the customs relationship, customs supervision. 12. Tax law. Concept of tax, tax functions, tax construction, direct taxes, tax categorization in the Slovak Republic, tax system of the Slovak Republic. 13. Tax law. Indirect taxes. Tax administration.