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Lecturer(s)
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Melotíková Petra, Mgr. Ph.D.
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Kozieł Michal, Dr. Mgr. Ph.D.
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Course content
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1. Notice of commencement of a tax audit 2. Evidence-gathering process 3. Preliminary audit results 4. Notice of completion of the tax audit + tax assessment 5. Appeal proceedings 6. Final phase
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Learning activities and teaching methods
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Dialogic Lecture (Discussion, Dialog, Brainstorming), Group work
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Learning outcomes
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The aim of the Tax Law Practicum course is to develop students' practical skills in the areas of substantive tax law and tax procedure. Through practical examples, students will learn to apply tax regulations and simultaneously review or deepen the theoretical knowledge of tax law acquired during their financial law studies. The course will focus mainly on representing a client in proceedings before the tax administrator. Using the example of a fictitious tax audit, students will progressively go through the tax proceedings, from the assessment proceedings (during which the tax is determined), through tax payment proceedings, to proceedings on extraordinary appeal and supervisory remedies against individual decisions issued during the tax proceedings. Within these proceedings, students will also be encouraged to use all the tools available under the law to protect the rights of the tax subject in proceedings before the tax administrator. In each seminar, students will complete assigned tasks (they will receive a document from the tax administrator, analyze it, and then find a suitable solution to the situation in favor of the tax subject). Subsequently, at the end of each seminar, there will be a presentation of the chosen solution followed by a discussion on the appropriateness and expediency of the selected approach. Students will act as authorized representatives (tax advisors, attorneys) representing the tax subject in tax proceedings and will be expected to defend their chosen approach before other students and the teacher during the discussion.
Students completing this course will gain the knowledge and skills needed to master this issue
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Prerequisites
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Completion of this subjekt is not conditional upon compection of another subjekt.
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Assessment methods and criteria
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Student performance
- Active participation in seminars, group work, and completion of required assignments. - Given the nature of the course, students are expected to attend all classes; any absences will be arranged with students individually.
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Recommended literature
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- Dle povahy kauz případně komentáře k jednotlivým daňovým zákonům a taktéž tyto zákony samotné.
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HRUBÁ SMRŽOVÁ, Petra; MRKÝVKA, Petr; CZUDEK, Damian; JANOVEC, Michal; NECKÁŘ, Jan et al. (2024). Finanční a daňové právo. 4. aktualizované a rozšířené vydání.. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk.
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LICHNOVSKÝ, Ondřej. (2024). Daňový řád: komentář. 5. vydání. Beckova edice komentované zákony.. V Praze: C.H. Beck.
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ROZEHNAL, Tomáš. (2021). Daňový řád: praktický komentář. 2. vydání. Praktický komentář.. Praha: Wolters Kluwer.
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