| Course Unit Code | 117-0344/01 |
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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 * | Second Cycle |
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| Year of Study * | Second Year |
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| Semester when the Course Unit is delivered | Winter 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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| S1I90 | prof. Ing. Jan Široký, CSc. |
| BIE0019 | doc. Ing. Alžbeta Bieliková, PhD. |
| Summary |
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The aim of this course is to explain the taxation in the European Union to students.
It starts with the explanation of the basic tax indexes, taxes in all EU countries-27, its development, the structure of tax revenues and tax burden of EU inhabitants. The main part of the course is devoted to the coordination and the harmonisation of direct taxes, the value added tax and excise taxes. The most important „tax“ directives of the European Community are analysed, including the Council Directive 2006/112/EC. The attention is devoted to present topics: the high taxation of labour, reducing of the harmful tax competition and the implementation of ecological taxes. |
| Learning Outcomes of the Course Unit |
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Identify characteristics of European Union member states.
Apply tax systems knowledge on individual member states of the European Union.
Analyse basic legislation in the field of taxes in the European Community.
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| Course Contents |
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Content of the course:
1. Explanation of main tax conceptions and definitions
2. The coordination and the harmonisation versus the competition of tax systems
3. The role of the Court of Justice in the tax harmonisation
4. The harmonisation of direct taxes I.
5. The harmonisation of direct taxes II.
6. The harmonisation of the value added tax I.
7. The harmonisation of the value added tax II.
8. The harmonisation of excise taxes
9. The basic characteristics of direct taxes in the EU countries-27
10. The basic characteristics of indirect taxes in the EU countries-27
11. The implementation of ecological taxes
12. The role of taxes in European Union budget |
| Recommended or Required Reading |
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| Required Reading: |
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| GERZOVA, Larisa et all., eds. European Tax Handbbok 2018. Amsterodam, IBFD: 2018. 1204 p. ISBN 978-9-8722-455-4. |
GERZOVA, Larisa et all., eds. European Tax Handbbok 2018. Amsterodam, IBFD: 2018. 1204 p. ISBN 978-9-8722-455-4.
NERUDOVÁ, Danuše. Daňová politika v Evropské unii. Praha: Wolters Kluwer, 2017. 228 s. ISBN 978-80-7552-682-3.
ŠIROKÝ, Jan. Daně v Evropské unii. 7. vydání. Praha: Leges, 20183. 384 s. ISBN 978-80-7502-274-5. |
| Recommended Reading: |
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https://ec.europa.eu/taxation_customs/index_en/ (European Commission - taxation and customs)
https://eur-lex.europa.eu/homepage.htlm (Database Eur-lex) |
https://ec.europa.eu/taxation_customs/index_en/ (Evropská komise - daně a celní unie)
https://eur-lex.europa.eu/homepage.htlm (legislativa EU) |
| Planned learning activities and teaching methods |
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| Lectures, Individual consultations |
| 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 | 30 | 16 |
| Examination | Examination | 70 | 35 |