BN508K Legal Regulation of Property Taxation - sem.

Faculty of Law
Autumn 2008
Extent and Intensity
0/0. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Eva Vinklárková
Timetable of Seminar Groups
BN508K/01: Fri 7. 11. 9:35–11:05 316, Fri 5. 12. 9:35–11:05 316, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BN508K/02: Fri 7. 11. 15:05–16:35 316, Fri 5. 12. 13:30–15:00 316, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BN508K/03: Fri 21. 11. 13:30–15:00 302, Fri 5. 12. 15:05–16:35 316, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BN508K/04: No timetable has been entered into IS. P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
Prerequisites
Basic knowledge of financial and tax law and tax theory.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
The aim of the subject is to inform on structural components of the property taxes and fees in the Czech Republic - real estate tax, inheritance tax, gift tax, real estate transfer tax, road tax, dog charge, charge on evaluation of building plot, charges connected with using motorways and highways, etc.
Syllabus
  • Introduction to property taxation; Real estate taxation - tax on lands; Real estate taxation - tax on buildings; Real estate taxation - tax on flats and non-residential premises; Transfer taxes - inheritance tax; Transfer taxes - gift tax; Transfer taxes - real estate transfer tax; Road tax; Charges on using motorways and highways; Local property taxes
Literature
  • RADVAN, Michal. Zdanění majetku v Evropě (Property Taxation in Europe). 1st ed. Praha: C. H. Beck, 2007, 386 pp. EPH54. ISBN 978-80-7179-563-6. info
  • RADVAN, Michal. Zdanění nemovitostí v Evropě (Real Estate Taxation in Europe). 1st ed. Praha: LexisNexis, 2005, 102 pp. N/A. ISBN 80-86920-00-3. info
  • MRKÝVKA, Petr, Ivana PAŘÍZKOVÁ, Michal RADVAN, Dana ŠRAMKOVÁ and Petra NOVÁKOVÁ. Finanční právo a finanční správa. 2. díl (Finance Law and Finace Administration. 2nd part). Vyd. 1. Brno: Masarykova univerzita, 2004, 385 pp. (Edice učebnic PrF MU v Brně ; č. 355). ISBN 80-210-3579-X. info
  • RADVAN, Michal. Zákon o dani z nemovitostí a předpisy související : komentář (Real-Estate Tax Act and Related Laws: Annotation). 1. vyd. Praha: C.H. Beck, 2006, 335 pp. TZK61. ISBN 80-7179-478-3. info
Assessment methods
Colloquium - paper on property taxes comparation
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
Information on the extent and intensity of the course: 4 hod. seminářů za semestr - 4 hrs of seminars per semester.
The course is also listed under the following terms Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013.
  • Enrolment Statistics (Autumn 2008, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2008/BN508K