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Lecturer(s)
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Řezníčková Kristýna, JUDr. Ph.D.
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Matoušek Pavel, JUDr.
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Veselá Lenka, JUDr. Mgr. Ph.D.
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Papoušková Zdenka, JUDr. Ph.D.
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Zelenská Taťána, JUDr. Mgr. Ph.D.
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Kohajda Michael, doc. JUDr. Ph.D.
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Melotíková Petra, Mgr. Ph.D.
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Course content
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Themes of lectures: 1. Tax law. The tax system in the Czech Republic. 2. Value added tax 3. Consumer taxes and ecological taxes 4. Personal income tax 5. Corporate income tax 6. Tax on the acquisition of immovable property, tax on gambling 7. Real estate tax and 8. Road tax 9. The administration of taxes and charges - general part 10. The administration of taxes and charges - preliminary procedure, tax assessment procedure 11. The administration of taxes and charges - collection activity procedure, remedial procedure 12. The administration of taxes and charges - execution procedure 13. Double taxation and tax harmonization Themes of seminars: 1. Tax legal relationship. 2. Value added tax. 3. Personal income tax. 4. Corporate income tax. 5. Tax on the acquisition of immovable property, road tax, tax on gambling and real estate tax. 6. Cunsumer taxes and ecological taxes. 7. Tax administration.
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training)
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Learning outcomes
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Lessons are focused on an insight in positive legal regulations of single branches of financial law, individual taxes and tax administration. At the end of this course, students should be able to aplly legal regulations of taxes and tax administration into practice. The tax system in the Czech Republic is explicated and confronted with tax harmonization in the EU. The analysis of individual taxes is focused on value added tax, personal income and corporate income tax and other taxes. The tax administration is to be discussed in all phases of tax procedure - preliminary procedure, tax assessment procedure and collection aktivity procedure, remedial procedure and execution procedure. Seminars are focused on examples of tax law applications. The subject innovation has been supported by the project Support of Interdisciplinary studies and Study Programmes Innovations at Palacký University in Olomouc, CZ.1.07/2.2.00/28.0091.
After completion of this course students will be well informed not only about the tax system in the Czech Republic.
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Prerequisites
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Completion of the "Financial Law 1" is a prerequisite for this course.
VPK/NFIN1
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Assessment methods and criteria
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Mark
To get a credit students are to fulfill the reguired extent of an attendance at the seminars and pass the credit test. For succesful completion of the course it is essential to get throught the oral exam. The student is required to work with the learning objects, which have been created for the concrete subject and are available for authorized students in LMS EDIS.
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Recommended literature
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Zákon č. 16/1993 Sb. o silniční dani.
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Zákon č. 235/2004 Sb. o dani z přidané hodnoty.
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Zákon č. 261/2007 Sb. o stabilizaci veřejných rozpočtů (ekologické daně).
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Zákon č. 280/2009 Sb. daňový řád, ve znění pozdějších předpisů.
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Zákon č. 338/1992 Sb. o dani z nemovitých věcí.
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Zákon č. 353/2003 Sb. o spotřebních daních.
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Zákon č. 586/1992 Sb. o daních z příjmů.
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Zákonné opatření Senátu č. 340/2013 Sb., o dani z nabytí nemovitých věcí.
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Bakeš, M. a kol. (2012). Finanční právo - 6. aktualizované vydání. C. H. Beck, Praha.
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Grúň, L. (2006). Finanční právo a jeho instituty, 2. vydání. Linde, Praha.
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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, J. a kol. (2008). Daňová teorie. C. H. Beck, Praha.
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Široký, J. (2007). Daně v Evropské unii. Linde, Praha.
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