Study materials are available in the LMS system:
https://lms.vsb.cz/course/view.php?id=127935
Indirect Taxes B
| Type of study | Follow-up Master |
|---|---|
| Language of instruction | Czech |
| Code | 117-0335/04 |
| Abbreviation | NDB |
| Course title | Indirect Taxes B |
| Credits | 5 |
| Coordinating department | Department of Accounting and Taxes |
| Course coordinator | prof. Ing. Tomáš Tichý, Ph.D. |
Subject syllabus
Framework syllabus of lectures:
1. Summary of fundamental rights and obligations of the VAT payer. Differences in application of VAT in the domestic, within the EU and in relation to the third countries.
2. Types of business contracts and their relation to VAT.
3. Lease and sublease of movable and selected immovable property. Maintenance, repair and technical improvement of property. Fixed assets and adjustment of the tax deduction. Application of VAT in the building industry. Housing construction and buildings for social housing. Transfer of selected immovable properties. The reverse charge system at domestic taxable transactions.
4. Supply and acquisition of goods within the EU in specific cases. Transfer of business assets. Forwarding of goods. Supply and acquisition of new means of transport.
5. Supply of services within the EU and third countries including specific cases. The reverse charge system for domestic taxable supplies.
6. Application of VAT on import and export of goods. Special procedures.
7. VAT refund institute in the Czech Republic and other Member States. Basic information about the registration of Czech taxpayers in other Member States.
8. VAT administration. Registration and cancellation of registration. Sanctions for failure to comply with the obligations under the VAT Act. Taxation period. Legal deadlines for tax maturity and refund of excess deduction. Procedure to remove doubts.
9. Liability for unpaid tax. Special way of guarantee of tax payment. An institute of unreliable VAT payer and unreliable person.
10. Tax return. Evidence for tax purposes in relation to the VAT return, VAT control statement, Recapitulative statement and Intrastat. Supplementary and corrective tax return.
11. VAT Act in force in the Czech Republic in relation to the Directive on the common system of VAT. Judgments of the Court of Justice of the European Union.
12. Application of excise duties and energy taxes on particular commodities. Subject to tax, tax rates, calculation of tax, tax returns.
1. Summary of fundamental rights and obligations of the VAT payer. Differences in application of VAT in the domestic, within the EU and in relation to the third countries.
2. Types of business contracts and their relation to VAT.
3. Lease and sublease of movable and selected immovable property. Maintenance, repair and technical improvement of property. Fixed assets and adjustment of the tax deduction. Application of VAT in the building industry. Housing construction and buildings for social housing. Transfer of selected immovable properties. The reverse charge system at domestic taxable transactions.
4. Supply and acquisition of goods within the EU in specific cases. Transfer of business assets. Forwarding of goods. Supply and acquisition of new means of transport.
5. Supply of services within the EU and third countries including specific cases. The reverse charge system for domestic taxable supplies.
6. Application of VAT on import and export of goods. Special procedures.
7. VAT refund institute in the Czech Republic and other Member States. Basic information about the registration of Czech taxpayers in other Member States.
8. VAT administration. Registration and cancellation of registration. Sanctions for failure to comply with the obligations under the VAT Act. Taxation period. Legal deadlines for tax maturity and refund of excess deduction. Procedure to remove doubts.
9. Liability for unpaid tax. Special way of guarantee of tax payment. An institute of unreliable VAT payer and unreliable person.
10. Tax return. Evidence for tax purposes in relation to the VAT return, VAT control statement, Recapitulative statement and Intrastat. Supplementary and corrective tax return.
11. VAT Act in force in the Czech Republic in relation to the Directive on the common system of VAT. Judgments of the Court of Justice of the European Union.
12. Application of excise duties and energy taxes on particular commodities. Subject to tax, tax rates, calculation of tax, tax returns.
E-learning
Literature
ALVARADO, Mery et al., eds. European Tax Handbook 2025. 36th ed. Amsterdam: IBFD, 2025. 1570 p. ISBN 978-90-8722-975-7.
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.
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.
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.