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Indirect Taxes B

Summary

The aim of the course is to deepen the knowledge of value added tax, excise duties and energy (ecological) taxes and their practical application. The principles of application of these taxes in the Czech Republic, in relation to other EU Member States and third countries, including specific cases.

Literature

ALVARADO, Mery et al., eds. European Tax Handbook 2024. 35th ed. Amsterdam: IBFD, 2024. 1437 p. ISBN 978-90-8722-876-7 .
KRZIKALLOVÁ, Kateřina. Accounting in Foreign Currency. Brno: CERM, 2024. ISBN 978-80-7623-118-4.
KRZIKALLOVÁ, Kateřina, KRAJŇÁK, Michal, ČTRNÁCTOVÁ, Gabriela, KEMPOVÁ, Monika, PECHÁČKOVÁ, Anežka, UNUCKA, Roman. Trend, Development, Role and Importance of Excise Duties in the EU. Brno: Akademické nakladatelství CERM, 2023. 130 s. ISBN 978-80-7623-117-7.

Advised literature

PAPIS-ALMANSA, Marta ed. EU Value Added Tax and Beyond - Essays in Honour of Ben Terra. Amsterdam: IBFD, 2023. 360 p. ISBN 978-9087228-18-7 .
SHOME, Parthasarath. Taxation History, Theory, Law and Administration. Cham: Springer, 2021. 504 p. ISBN 978-3-030-68213-2 .
TERRA, Ben and Julie KAJUS. A Guide to the European VAT Directives 2021. Amsterdam: IBFD, 2021. 1 745 p. ISBN 978-90-8722-680-0.


Language of instruction čeština, čeština, čeština, čeština
Code 117-0335
Abbreviation NDB
Course title Indirect Taxes B
Coordinating department Department of Accounting and Taxes
Course coordinator prof. Ing. Tomáš Tichý, Ph.D.