| Course Unit Code | 117-0335/04 |
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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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| TIC02 | prof. Ing. Tomáš Tichý, Ph.D. |
| RAN03 | Ing. Kateřina Krzikallová, Ph.D. |
| Summary |
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| The aim of the course is to deepen the knowledge of value added tax, excise duties and energy (ecological) taxes and their practical application. The principles of application of these taxes in the Czech Republic, in relation to other EU Member States and third countries, including specific cases. |
| Learning Outcomes of the Course Unit |
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1. To intensify the basic knowledge of VAT principles application.
2. To describe the application of VAT in specific cases including the practical application.
3. To clarify the essential connection of Czech VAT Tax Act to The Council Directive on the common system of value added tax.
4. To intensify the knowledge of consumption and energy taxes including their practical application. |
| Course Contents |
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Framework syllabus of lectures:
1. Summary of fundamental rights and obligations of the VAT payer. Differences in application of VAT in the domestic, within the EU and in relation to the third countries.
2. Types of business contracts and their relation to VAT.
3. Lease and sublease of movable and selected immovable property. Maintenance, repair and technical improvement of property. Fixed assets and adjustment of the tax deduction. Application of VAT in the building industry. Housing construction and buildings for social housing. Transfer of selected immovable properties. The reverse charge system at domestic taxable transactions.
4. Supply and acquisition of goods within the EU in specific cases. Transfer of business assets. Forwarding of goods. Supply and acquisition of new means of transport.
5. Supply of services within the EU and third countries including specific cases. The reverse charge system for domestic taxable supplies.
6. Application of VAT on import and export of goods. Special procedures.
7. VAT refund institute in the Czech Republic and other Member States. Basic information about the registration of Czech taxpayers in other Member States.
8. VAT administration. Registration and cancellation of registration. Sanctions for failure to comply with the obligations under the VAT Act. Taxation period. Legal deadlines for tax maturity and refund of excess deduction. Procedure to remove doubts.
9. Liability for unpaid tax. Special way of guarantee of tax payment. An institute of unreliable VAT payer and unreliable person.
10. Tax return. Evidence for tax purposes in relation to the VAT return, VAT control statement, Recapitulative statement and Intrastat. Supplementary and corrective tax return.
11. VAT Act in force in the Czech Republic in relation to the Directive on the common system of VAT. Judgments of the Court of Justice of the European Union.
12. Application of excise duties and energy taxes on particular commodities. Subject to tax, tax rates, calculation of tax, tax returns.
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| Recommended or Required Reading |
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| Required Reading: |
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MILLER, Angharad a Lynne OATS. Principles of International Taxation. 6th ed. London: Bloomsbury Professional, 2017. 847 p. ISBN 978-1-5265-0169-1
SCHENK, Alan, THURONYI, Victor and Wei CUI. Value Added Tax. A Comparative Approach. 2nd ed. New York: Cambridge University Press, 2015. 544 s. ISBN 978-1-107-61762-9.
AGIANNI, Vasiliki et al., eds. European Tax Handbook 2022. 33nd ed. Amsterdam: IBFD, 2022. 1383 p. ISBN 978-90-8722-760-9. |
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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JAMES, Simon a Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 10th ed. Birmingham: Fiscal Publications, 2010. 324 s. ISBN 978-1906201-13-5.
PLATTEEUW, Chris and Pedro PESTANA. Quick Reference to European VAT Compliance. Alphen aan den Rijn: Kluwer Law International, 2011. 824 p. ISBN 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.
KOTENOVÁ, B., P. PETROVÁ a M. TOMÍČEK. Zákon o spotřebních daních: komentář. 3. vyd. Praha: Wolters Kluwer, 2020. 704 s. ISBN 978-80-7598-832-4.
ZIMMERMANNOVÁ, Jarmila. Ekologické zdanění a modelování jeho dopadů. Praha: Wolters Kluwer ČR, 2016. 236 s. ISBN 978-7552-062-3. |
| Planned learning activities and teaching methods |
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| Lectures |
| 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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| Credit and Examination | Credit and Examination | 100 (100) | 51 |
| Credit | Credit | 40 (40) | 21 |
| credit | Written test | 40 | 21 |
| Examination | Examination | 60 | 30 |