Taxes in European Union

Taxes in European Union
153-0309/01
čeština Taxes in European Union
153-0309/02
čeština Taxes in European Union
153-0309/03
čeština Taxes in European Union
153-0309/04
čeština

Summary

Students are informed about taxation within the EC countries, progress in the
field of taxation, structure of tax revenues and tax burden of EC residents.
The crucial parts of this course pursue the problematic of coordination and
harmonization of taxes including analysis of the most important "tax" EC
Directives. In follow-up parts of the course particular taxes. Last parts of
the course specify double tax treaty agreements.

Literature

1) NERUDOVÁ, D. Harmonizace daňových systémů zemí Evropské unie. Praha:
ASPI, 2005, ISBN 80-7357-142-0.
2) ŠIROKÝ, J. Daně v Evropské unii. 2 vydání. Praha: Linde Praha, 2007, ISBN
978-80-7201-649-5.

Advised literature

1) http://europa.eu.int/comm/taxation_customs/index_en.htm [oficiální stránky
Evropské komise věnované daním]
2) KESTI, J. (ed.) European Tax Handbook 2007. Amsterdam: IBDF, 2007, ISBN
978-90-8722-015-0.
3) KŐNIG, P., LACINA, L. a kol. Rozpočet a politiky Evropské unie. Praha:
C.H.Beck, 2004, ISBN 80-7179-846-0.
4) Taxation trends in the European Union. Luxembourg: European Communities &
EUROSTAT, 2007, ISBN 978-92-79-04865-4.

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Language of instruction	čeština, čeština, čeština, čeština
Code	153-0309
Abbreviation	XXX
Course title	Taxes in European Union
Coordinating department	Department of Public Economics
Course coordinator	prof. Ing. Jan Široký, CSc.