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Indirect Taxes A

Anotace

The aim of the course is to explain the basic principles of value added tax, to describe the basic principles of exemption from value added tax, to clarify the basic principles of tax liability calculation and submitting a tax return, recapitulative and control statement. Explain the basic principles of application of excise duties and energy (environmental) taxes.

Povinná literatura

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.

Doporučená literatura

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
Code 117-0348
Abbreviation NDA
Course title Indirect Taxes A
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Kateřina Krzikallová, Ph.D.