Financial and Tax Law

  • Credits: 3
  • Ending: Examination
  • Range: 2C
  • Semester: summer
  • Year: 1
  • Faculty of Commerce

Teachers

Included in study programs

Business and Marketing

Teaching results

Knowledge: After completing the course, the student perceives the importance of financial law for business, its correlation with other branches of law (especially commercial law). The student understands that the state can fulfil its functions only with the existence of the legal system and sufficient existence of finances, as well as that in the current globalization processes, reforms of national economies are linked to reforms of international organizations and institutions.
Practical skills: The student is able to work independently with legal portals (eg www.slov-lex.sk) and find relevant legal information. The student is able to process simple, in practice usual submissions.
Competences: Ability to monitor and work with valid and effective regulation. Ability to apply this legislation to acts that are common in practice (eg filing a complaint of a financial consumer of the NBS). Understanding of financial law norms, based on knowledge of basic legal institutes.

Indicative content

- Financial law introduction,
- Organization of the financial system,
- Subjects of financial law, Budgetary law,
- Fee law,
- Financial market law,
- Foreign exchange law,
- Monetary law,
- Customs law,
- Tax Law

Support literature

HORVAT, M., KROPAJ. M., MAGUROVÁ, H.: Finančné právo pre ekonómov. Bratislava : Ekonóm, 2015, 248 s., ISBN 978-80-225-4056-8
SIDAK, M., DURAČINSKÁ, M. a kol.: Finančné právo. 2 .vydanie. Bratislava : C. H. Beck, 2014, 528 s., ISBN 978-80-89603-22-0
BABČÁK, V. a kol.: Finančné právo na Slovensku. Bratislava: Epos, 2017, 505 s., ISBN 978-80-562-0191-6
BABČÁK, V. a kol.: Finančné právo na Slovensku a v EÚ. Bratislava: EUROKÓDEX, 2012, 832 s., ISBN 978-80-89447-86-2
BABČÁK, V.: Daňové právo na Slovensku a v EÚ. Bratislava : Epos, 2019, 912 s., ISBN 978-80-562-0247-0.
KUBINCOVÁ, S.: Finančné právo. Banská Bystrica : Belianum, 2015, 400 s., ISBN 978-80-557-0877-5

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 financial 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 EU 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 EU, 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 EU 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, tax categorization in the Slovak Republic, tax system of the Slovak Republic Direct taxes: personal income tax, corporate income tax, motor vehicle tax, local taxes 13. Tax law Indirect taxes: value added tax, excise duty Tax administration

Requirements to complete the course

Active participation in seminars - 40 %.
Results of the final written test - 60 %.

Language whose command is required to complete the course

Slovak

Date of approval: 26.01.2024

Date of the latest change: 22.10.2021