BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2024
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
In-person direct teaching
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Ing. Mgr. Jiří Kappel, Ph.D. (assistant)
Providers of Specific teaching support
Ing. Jana Lundová (zapisovatel)
Guaranteed by
JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Mon 23. 9. to Fri 20. 12. Tue 18:00–19:40 133
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 30. 9. to Fri 20. 12. Tue 16:00–17:40 038, I. Pařízková
Prerequisites (in Czech)
!OBOR(PR) && !OBOR(PR01) && !PROGRAM(N-VS)
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Learning outcomes
At the end of the course, the student should understand taxes, interpret and describe the basics of tax administration theory and the tax process and apply them in practice. After completing the course, the student will be able to: - the tax system of the Czech Republic - explain their importance for determining the tax liability - compare the legal structure of individual taxes in the Czech Republic - define the main differences in selected tax systems and tax administrations between EU Member States - apply the acquired knowledge in contact with the tax administrator
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
    required literature
  • RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - The Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
    recommended literature
  • Interaktivní osnova k předmětu
  • Daňový řád. Edited by Tomáš Rozehnal. 2. vydání. Praha: Wolters Kluwer, 2021, xvii, 551. ISBN 9788075989635. info
  • Daňový řád : komentář. Edited by Ondřej Lichnovský - Roman Ondrýsek - Petra Eckert Nováková - Eva. 4. vydání. V Praze: C.H. Beck, 2021, xx, 1062. ISBN 9788074008382. info
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
Teacher's information
During the semester, students will be informed about changes in legal regulation and other suitable publications supplementing the teaching material. The program of lectures and seminars will be updated for specific dates in the interactive syllabus of the course on the IS.
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023.
  • Enrolment Statistics (recent)
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