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Indirect Taxes A

Type of study Bachelor
Language of instruction Czech
Code 117-0348/01
Abbreviation NDA
Course title Indirect Taxes A
Credits 5
Coordinating department Department of Accounting and Taxes
Course coordinator Ing. Kateřina Krzikallová, Ph.D.

Subject syllabus

Framework syllabus of lectures:
1. Introduction to consumption taxation. The position of indirect taxes within the tax system, their importance and trends (value added tax, excise tax, energy taxes). Mechanism of functioning. Fundamental legal norms. Determination of basic terminology.
2. Taxpayers and subject of tax. Place of supply.
3. Chargeability and obligation to declare tax, chargeable event.
4. VAT rates. Tax base, calculation of tax liability, tax period.
5. Obligation to input tax deduction.
6. VAT exemption without input tax deduction. VAT exemption with right of input tax deduction. Tax documents.
7. Application of VAT within the EU.
8. Application of VAT within the import and export of goods.
9. VAT registration. Tax return. VAT control statement. Recapitulative statement.
10. Excise duties and energy (ecological) taxes in conditions of the Czech Republic.
11. Framework of seminars.
12. Application of discussed course matter in lectures on practical examples.

E-learning

Study materials are available in the LMS system:
https://lms.vsb.cz/course/view.php?id=132487

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.


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