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Lecturer(s)
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Řezníčková Kristýna, JUDr. Ph.D.
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Kozieł Michal, Dr. Mgr. Ph.D.
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Melotíková Petra, Mgr. Ph.D.
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Course content
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1. The administration of taxes and charges - basic part, basic principles 2. The administration of taxes and charges - basic terms 3. The administration of taxes and charges - delivery 4. The administration of taxes and charges - documents 5. The administration of taxes and charges - decision 6. The administration of taxes and charges - proving 7. The administration of taxes and charges - remedial procedure 8. The administration of taxes and charges - registration 9. The administration of taxes and charges - tax assessment procedure 10. The administration of taxes and charges - collection activity procedure 11. The administration of taxes and charges - execution procedure 12. The administration of taxes and charges - consequences of breach of obligations 13. The administration of taxes and charges - international cooperation
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training), Work with Text (with Book, Textbook)
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Learning outcomes
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The aim of the course is to make students familiar with tax administration in the Czech republic. This course is also focused on application of theoretical knowledge in practice.
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Prerequisites
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unspecified
VPK/DP1
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Assessment methods and criteria
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Mark, Written exam, Written exam
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Recommended literature
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Zákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů.
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Bakeš, M., a kol. (2012). Finanční právo - 6. aktualizované vydání.. C. H. Beck, Praha.
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Grúň, L. (2004). Finanční právo a jeho instituty.
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Jánošíková, P. a kol. (2016). Finanční a daňové právo, 2. aktual. vyd.. Plzeň.
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Mrkývka, P. a kol. (2004). Finanční právo a finanční správa. MU, Brno.
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Široký, L. a kol. (2008). Daňová teorie. C. H. Beck, Praha.
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