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Tax Law and Tax Process

Type of study Bachelor
Language of instruction Czech
Code 152-8351/01
Abbreviation DPaDPR
Course title Tax Law and Tax Process
Credits 6
Coordinating department Department of Business Administration and Law
Course coordinator Dr Mgr. Damian Czudek, Ph.D.

Subject syllabus

1. Theory of tax law - system and place of tax law in the system of financial law and public law, concept of tax, economic and legal basis of tax, system of taxes in the Czech Republic.
2. Introduction to tax law - design elements of tax, function of tax, classification of taxes, system of taxes, sources, principles.
3. Direct Taxes - In particular income tax, FO, PO.
4. Indirect taxes - VAT, Excise duties.
5. Transfer taxes, fees.
6. Tax administration as a special section of public administration and financial administration in organizational sense, the issue of subsidiarity of the Code of Administrative Procedure in tax administration.
7. Tax administrator - concept, characteristics, jurisdiction, reorganization of tax administration.
8. Tax administration in the functional sense - the concept of tax, the concept of tax administration, subjects of the tax process.
9. Tax administration - documentation, delivery, tax administration procedures, information in the tax process.
10. Tax processes - individual types of tax administration, special tax proceedings.
11. Tax proceedings, partial tax proceedings.
12. Remedies, Paying taxes, Execution.
13. International taxation - avoidance of double taxation, Divided administration.
14. Current issues of tax law.

E-learning

lms.vsb.cz

Literature

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 .

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 .