| Course Unit Code | 119-0351/05 |
|---|
| Number of ECTS Credits Allocated | 6 ECTS credits |
|---|
| Type of Course Unit * | Compulsory |
|---|
| Level of Course Unit * | First Cycle |
|---|
| Year of Study * | Third Year |
|---|
| Semester when the Course Unit is delivered | Winter Semester |
|---|
| Mode of Delivery | Face-to-face |
|---|
| Language of Instruction | Czech |
|---|
| Prerequisites and Co-Requisites | Course succeeds to compulsory courses of previous semester |
|---|
| Name of Lecturer(s) | Personal ID | Name |
|---|
| MRK21 | doc. JUDr. Petr Mrkývka, Ph.D. |
| BEL11 | prof. Mgr. Ing. Alexander Bělohlávek, Dr. |
| CZU0006 | Dr Mgr. Damian Czudek, Ph.D. |
| Summary |
|---|
The subject brings the basic view of the tax law, both material and procedural ones.
The main aim of this course is to get acquinted with tax law fundamentals; rules it is based on and to explain the legal regulations of the individual taxes types ín the frame of tax system. Further, attention will be paid to tax proces and its administration. At the end of this course the student will be able to be orientated in the field of tax law and tax administration and to provide the basic tasks as for tax proces, understand and explain the activities of tax subjects and tax administrators. |
| Learning Outcomes of the Course Unit |
|---|
After attending this subject the student will be able:
- to understand the fundamentals of law - substantive, procedural, rules, which the law is based on;
- be knowledgeable in Czech tax system ;
- to know the basic legla regulation of individual types of raxed within tax system;
- especially to be knowledgeable in tax administration as for organizational as well as functional aspects;
- to be able to cosnider factual and legla statur of given problém (of model example) and apply relevant legal regulation;
- to be able to submit basic filing to tax administration authorities.
|
| Course Contents |
|---|
1. Theory of tax law - system and place of tax law in the system of financial law and public law, concept of tax, economic and legal basis of tax, system of taxes in the Czech Republic.
2. Introduction to tax law - design elements of tax, function of tax, classification of taxes, system of taxes, sources, principles.
3. Direct Taxes - In particular income tax, FO, PO.
4. Indirect taxes - VAT, Excise duties.
5. Transfer taxes, fees.
6. Tax administration as a special section of public administration and financial administration in organizational sense, the issue of subsidiarity of the Code of Administrative Procedure in tax administration.
7. Tax administrator - concept, characteristics, jurisdiction, reorganization of tax administration.
8. Tax administration in the functional sense - the concept of tax, the concept of tax administration, subjects of the tax process.
9. Tax administration - documentation, delivery, tax administration procedures, information in the tax process.
10. Tax processes - individual types of tax administration, special tax proceedings.
11. Tax proceedings, partial tax proceedings.
12. Remedies, Paying taxes, Execution.
13. International taxation - avoidance of double taxation, Divided administration.
14. Current issues of tax law. |
| Recommended or Required Reading |
|---|
| Required Reading: |
|---|
CONSIGLIO, John A. Insights on financial services regulation. Bingley, England: Emerald Publishing, [2020]. ISBN 978-1-83982-068-7.
HAENTJENS, Matthias a Pierre DE GIOIA CARABELLESE. European banking and financial law. 2nd edition. London: Routledge, Taylor & Francis Group, 2020. ISBN 978-1-138-04229-2.
RADVAN, Michal, PISTONE, Pasquale, ed. Tax procedures. Amsterdam: IBFD, 2020. EATLP international tax series. ISBN 978-90-8722-623-7. |
HAENTJENS, Matthias a Pierre DE GIOIA CARABELLESE. European banking and financial law. 2nd edition. London: Routledge, Taylor & Francis Group, 2020. ISBN 978-1-138-04229-2.
LICHNOVSKÝ, Ondřej. Daňový řád: komentář. 4. vydání. Praha: C.H. Beck, 2021. Beckova edice komentované zákony. ISBN 978-80-7400-838-2.
RADVAN, Michal. Propedeutika finančního práva. III, Daňové právo. Brno: Masarykova univerzita, 2021. Učebnice Právnické fakulty MU. ISBN 978-80-210-9948-7.
|
| Recommended Reading: |
|---|
JANKŮ, Martin. EU business law: learning text. Praha: Vysoká škola finanční a správní, 2019. Educopress. ISBN 978-80-7408-186-6.
MITSILEGAS, Valsamis, Alberto DI MARTINO a Leandro MANCANO, ed. The Court of Justice and European criminal law: leading cases in a contextual analysis. Oxford: Hart Publishing, 2019. ISBN 978-1-5099-1117-2.
WISCHMEYER, Thomas a Timo RADEMACHER, ed. Regulating artificial intelligence. Cham: Springer, 2020. ISBN 978-3-030-32363-9. |
HNÁTEK, Miloslav. Zcela legální daňové triky: pro podnikatele, svobodná povolání, pronajímatele, zaměstnance, studenty, seniory. 5. rozšířené vydání. Praha: Esap, 2021. ISBN 978-80-907398-3-3.
HRSTKOVÁ DUBŠEKOVÁ, Lenka. Daňový řád 2022: výklad je zpracován k právnímu stavu ke dni 1.1.2022. Praha: Wolters Kluwer, 2022. Meritum. ISBN 978-80-7676-265-7.
ROZEHNAL, Tomáš. Daňový řád. 2. vydání. Praha : Wolters Kluwer, 2021. Praktický komentář. ISBN 978-80-7598-963-5.
|
| Planned learning activities and teaching methods |
|---|
| Lectures, Tutorials |
| Assesment methods and criteria |
|---|
| Task Title | Task Type | Maximum Number of Points
(Act. for Subtasks) | Minimum Number of Points for Task Passing |
|---|
| Credit and Examination | Credit and Examination | 100 (100) | 51 |
| Credit | Credit | 10 | 5 |
| Examination | Examination | 90 | 46 |