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Tax Law and Tax Process

Tax Law and Tax Process
152-8351/01
čeština

Anotace

The subject brings the basic view of the tax law, both material and procedural ones.
The main aim of this course is to get acquinted with tax law fundamentals; rules it is based on and to explain the legal regulations of the individual taxes types ín the frame of tax system. Further, attention will be paid to tax proces and its administration. At the end of this course the student will be able to be orientated in the field of tax law and tax administration and to provide the basic tasks as for tax proces, understand and explain the activities of tax subjects and tax administrators.

Povinná literatura

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 .

Doporučená literatura

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 .


zpět na vyhledávání
Language of instruction čeština
Code 152-8351
Abbreviation DPaDPR
Course title Tax Law and Tax Process
Coordinating department Department of Business Administration and Law
Course coordinator Dr Mgr. Damian Czudek, Ph.D.