CONSIGLIO, John A. Insights on financial services regulation. Bingley, England: Emerald Publishing, [2020]. ISBN 978-1-83982-068-7 .
HAENTJENS, Matthias a Pierre DE GIOIA CARABELLESE. European banking and financial law. 2nd edition. London: Routledge, Taylor & Francis Group, 2020. ISBN 978-1-138-04229-2 .
RADVAN, Michal, PISTONE, Pasquale, ed. Tax procedures. Amsterdam: IBFD, 2020. EATLP international tax series. ISBN 978-90-8722-623-7 .
Terminated in academic year 2020/2021
Tax Law and Tax Process
| Type of study | Bachelor |
|---|---|
| Language of instruction | Czech |
| Code | 119-0351/02 |
| Abbreviation | DPaDPR |
| Course title | Tax Law and Tax Process |
| Credits | 2 |
| Coordinating department | Department of Law |
| Course coordinator | Dr Mgr. Damian Czudek, Ph.D. |
Subject syllabus
- tax law - its systém and its place in financial and public law
- introduction of revenue alw - constructiing elements of tax, tax function, tax clasiffication, tax net, sources, rules
- direct taxes – income tax
- indirect taxes – VAT, consumption tax
- transfer taxes, charges
- tax administration as special part of public administration and financial administration
- tax administrator term, characteristics, competence, reorganization of tax administration
- phases of tax administration
- characteristics of tax proceeding
- steps of tax process
- tax proces - general and special
- subsidiarity in administrative procedure rules
- introduction of revenue alw - constructiing elements of tax, tax function, tax clasiffication, tax net, sources, rules
- direct taxes – income tax
- indirect taxes – VAT, consumption tax
- transfer taxes, charges
- tax administration as special part of public administration and financial administration
- tax administrator term, characteristics, competence, reorganization of tax administration
- phases of tax administration
- characteristics of tax proceeding
- steps of tax process
- tax proces - general and special
- subsidiarity in administrative procedure rules
Literature
Advised literature
JANKŮ, Martin. EU business law: learning text. Praha: Vysoká škola finanční a správní, 2019. Educopress. ISBN 978-80-7408-186-6 .
MITSILEGAS, Valsamis, Alberto DI MARTINO a Leandro MANCANO, ed. The Court of Justice and European criminal law: leading cases in a contextual analysis. Oxford: Hart Publishing, 2019. ISBN 978-1-5099-1117-2 .
WISCHMEYER, Thomas a Timo RADEMACHER, ed. Regulating artificial intelligence. Cham: Springer, 2020. ISBN 978-3-030-32363-9 .
MITSILEGAS, Valsamis, Alberto DI MARTINO a Leandro MANCANO, ed. The Court of Justice and European criminal law: leading cases in a contextual analysis. Oxford: Hart Publishing, 2019. ISBN 978-1-5099-1117-2 .
WISCHMEYER, Thomas a Timo RADEMACHER, ed. Regulating artificial intelligence. Cham: Springer, 2020. ISBN 978-3-030-32363-9 .