1. Tax administration (tax code) - principles of tax administration, tax administrator, general tax administration provisions, finding procedure.
2. Tax Administration (Tax Code) - Management and Other Procedures, Evidence, Aids and Tax Negotiation, Corrective and Supervisory
resources, payment and tax collection.
3. Personal income tax - taxpayers, subject of tax, tax exemption, tax base, income from employment.
4. Personal income tax - income from independent activity, income from capital property, rental income, other income.
5. Personal income tax - non-taxable part of tax base, tax calculation, tax credit, special provisions for income tax collection
6. Daň z příjmů právnických osob - poplatníci, předmět daně, osvobození od daně, základ daně, daňové přiznání k dani z příjmů právnických osob, výdaje (náklady) vynaložené na dosažení, zajištění a udržení příjmů.
7. Property taxes (road tax, real estate tax) - subject to tax, tax exemption, taxpayer, tax base, tax calculation, tax period, tax return and tax maturity, land registry, selected provisions from the Civil Code.
8. Value added tax - definition of basic terms, harmonization of EU consumption tax, subject of tax, tax subjects, place of performance, (taxable) performance.
9. Value added tax - tax base, tax rates, exempt transactions without tax deduction, tax-exempt transactions, full and partial deduction
10. Value Added Tax - Acquisition of Goods from Another Member State, Shipment of Goods, Imports and Exports - Nature of Taxation, Tax Period, Tax Return, Control Report and Tax Maturity, Special Regimes (Tax Revocation Regime, etc.)
11. Gambling tax. Excise duties - mineral oil tax, alcohol tax, beer tax, wine tax and intermediate tax, tobacco tax. Energy taxes - tax on natural gas and some other gases, tax on solid fuels, tax on electricity.
12. Taxation and fiscal illusion.
2. Tax Administration (Tax Code) - Management and Other Procedures, Evidence, Aids and Tax Negotiation, Corrective and Supervisory
resources, payment and tax collection.
3. Personal income tax - taxpayers, subject of tax, tax exemption, tax base, income from employment.
4. Personal income tax - income from independent activity, income from capital property, rental income, other income.
5. Personal income tax - non-taxable part of tax base, tax calculation, tax credit, special provisions for income tax collection
6. Daň z příjmů právnických osob - poplatníci, předmět daně, osvobození od daně, základ daně, daňové přiznání k dani z příjmů právnických osob, výdaje (náklady) vynaložené na dosažení, zajištění a udržení příjmů.
7. Property taxes (road tax, real estate tax) - subject to tax, tax exemption, taxpayer, tax base, tax calculation, tax period, tax return and tax maturity, land registry, selected provisions from the Civil Code.
8. Value added tax - definition of basic terms, harmonization of EU consumption tax, subject of tax, tax subjects, place of performance, (taxable) performance.
9. Value added tax - tax base, tax rates, exempt transactions without tax deduction, tax-exempt transactions, full and partial deduction
10. Value Added Tax - Acquisition of Goods from Another Member State, Shipment of Goods, Imports and Exports - Nature of Taxation, Tax Period, Tax Return, Control Report and Tax Maturity, Special Regimes (Tax Revocation Regime, etc.)
11. Gambling tax. Excise duties - mineral oil tax, alcohol tax, beer tax, wine tax and intermediate tax, tobacco tax. Energy taxes - tax on natural gas and some other gases, tax on solid fuels, tax on electricity.
12. Taxation and fiscal illusion.