PrF:BEP501Zk Taxes in CR and EU - Course Information

BEP501Zk Taxes and tax administration in CR and EU

Extent and Intensity

2/2. 5 credit(s). Type of Completion: zk (examination).

Teacher(s)

doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková

Timetable

Mon 9:35–11:05 025

• Timetable of Seminar Groups:

BEP501Zk/01: Mon 28. 9. to Fri 18. 12. Mon 8:00–9:30 025, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/02: Mon 28. 9. to Fri 18. 12. Mon 11:10–12:40 025, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/03: No timetable has been entered into IS. P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková

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

• European Economy, Administrative and Cultural Studies (programme ESF, B-HPS)
• European Economy, Administrative and Cultural Studies (programme ESF, B-HPS4)

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.

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

• 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

• Enrolment Statistics (Autumn 2009, recent)
  
• Permalink: https://is.muni.cz/course/law/autumn2009/BEP501Zk