| Course Unit Code | 117-0348/01 |
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| Number of ECTS Credits Allocated | 5 ECTS credits |
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| Type of Course Unit * | Compulsory |
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| Level of Course Unit * | First Cycle |
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| Year of Study * | Third Year |
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| Semester when the Course Unit is delivered | Summer Semester |
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| Mode of Delivery | Face-to-face |
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| Language of Instruction | Czech |
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| Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
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| Name of Lecturer(s) | Personal ID | Name |
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| RAN03 | Ing. Kateřina Krzikallová, Ph.D. |
| Summary |
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| The aim of the course is to explain the basic principles of value added tax, to describe the basic principles of exemption from value added tax, to clarify the basic principles of tax liability calculation and submitting a tax return, recapitulative and control statement. Explain the basic principles of application of excise duties and energy (environmental) taxes. |
| Learning Outcomes of the Course Unit |
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1. Clarify the basic principles of value added tax.
2. Describe the basic principles of value added tax exemption.
3. Describe the basic principles of tax liability calculation and submitting of tax returns.
4. Define the basic principles of excise duties and energy taxes. |
| Course Contents |
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Framework syllabus of lectures:
1. Introduction to consumption taxation. The position of indirect taxes within the tax system, their importance and trends (value added tax, excise tax, energy taxes). Mechanism of functioning. Fundamental legal norms. Determination of basic terminology.
2. Taxpayers and subject of tax. Place of supply.
3. Chargeability and obligation to declare tax, chargeable event.
4. VAT rates. Tax base, calculation of tax liability, tax period.
5. Obligation to input tax deduction.
6. VAT exemption without input tax deduction. VAT exemption with right of input tax deduction. Tax documents.
7. Application of VAT within the EU.
8. Application of VAT within the import and export of goods.
9. VAT registration. Tax return. VAT control statement. Recapitulative statement.
10. Excise duties and energy (ecological) taxes in conditions of the Czech Republic.
11. Framework of seminars.
12. Application of discussed course matter in lectures on practical examples. |
| Recommended or Required Reading |
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| Required Reading: |
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KRZIKALLOVÁ, Kateřina, KRAJŇÁK, Michal, ČTRNÁCTOVÁ, Gabriela, KEMPOVÁ, Monika, PECHÁČKOVÁ, Anežka, UNUCKA, Roman. Trend, Development, Role and Importance of Excise Duties in the EU. Brno: Akademické nakladatelství CERM, 2023. 130 s. ISBN 978-80-7623-117-7.
MILLER, Angharad a Lynne OATS. Principles of International Taxation. 6th ed. London: Bloomsbury Professional, 2017. 847 p. ISBN 978-1-5265-0169-1
SHOME, Parthasarath. Taxation History, Theory, Law and Administration. Cham: Springer, 2021. 504 p. ISBN 978-3-030-68213-2. |
BENDA, Václav a Ladislav PITNER. Daň z přidané hodnoty s komentářem 2022. 14. vyd. Olomouc: ANAG, 2022. 958 s. ISBN 978-80-7554-334-9.
KUNEŠ, Zdeněk a Pavla POLANSKÁ. DPH 2023: výklad s příklady. 19. vyd. Praha: Grada Publishing, 2023. ISBN 978-80-271-3983-5.
TERRA, Ben and Julie KAJUS. A Guide to the European VAT Directives 2021. Amsterdam: IBFD, 2021. 1 745 p. ISBN 978-90-8722-680-0. |
| Recommended Reading: |
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PAPIS-ALMANSA, Marta ed. EU Value Added Tax and Beyond - Essays in Honour of Ben Terra. Amsterdam: IBFD, 2023. 360 p. ISBN 978-9087228-18-7.
SPIES, Karoline. Permanent Establishments in Value Added Tax. Amsterdam: IBFD, 2020. 564 p. ISBN 978-90-8722-572-8. 978-90-411-3523-0.
THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-13818338-4. |
HAKALOVÁ, Jana, Yvetta PŠENKOVÁ a Šárka KRYŠKOVÁ. Daňová evidence podnikatelů a jednoduché účetnictví neziskových subjektů. 3. vyd. Praha: Wolters Kluwer, 2021. 161 s. ISBN 978-80-7676-024-0.
SUCHAN, Stanislav. Spotřební a energetické daně 2024. 4. vyd. Jihlava: SM tax s.r.o., 2024. 108 s. ISBN 978-80-909090-3-8.
TOMÍČEK, Milan, Bohumila KOTENOVÁ a Petra PETROVÁ. Zákon o spotřebních daních: komentář. 4. vyd. Praha: Wolters Kluwer ČR, 2023. 804 s. ISBN 978-80-7676-717-1. |
| Planned learning activities and teaching methods |
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| Lectures, Tutorials |
| Assesment methods and criteria |
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| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
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| Exercises evaluation and Examination | Credit and Examination | 100 (100) | 51 |
| Exercises evaluation | Credit | 40 (40) | 21 |
| Zápočet | Written test | 40 | 21 |
| Examination | Examination | 60 | 30 |