SOC020 Czech Tax Law

Faculty of Law
Autumn 2009
Extent and Intensity
0/0. 6 credit(s). Type of Completion: zk (examination).
Teacher(s)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: prof. JUDr. Josef Bejček, CSc.
Prerequisites
None
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
Main objectives are as follows: - to understand Czech tax system; - to understand constructive items of taxes; - to analyze differences between Czech taxes and taxes in abroad; - to use knowledge to be able to decide what is the best country to tax.
Syllabus
  • 1. Introduction to Czech tax law 2. Tax procedural law - part one 3. Tax procedural law - part two 4. Personal income tax 5. Company tax 6. Real-estate tax 7. Road tax 8. Inheritance tax, gift tax, real-estate transfer tax 9. VAT 10. Excise duties 11. Local taxes 12. Administrative fees and court fees.
Literature
  • RADVAN, Michal. Czech Tax Law - 2nd ed. 2nd ed. Brno: Masarykova univerzita, 2008, 61 pp. Edice učebnic č. 414. ISBN 978-80-210-4681-8. info
Teaching methods
Lessons with discussion.
Assessment methods
Semestral paper, oral exam.
Language of instruction
English
Further Comments
Study Materials
The course is taught each semester.
The course is also listed under the following terms Autumn 2005, Spring 2006, Autumn 2006, Spring 2007, Autumn 2007, Spring 2008, Autumn 2008, Spring 2009, Spring 2010, Autumn 2010, Autumn 2011, Autumn 2012, Spring 2013, Autumn 2013, Autumn 2014, Spring 2015, Autumn 2015, Spring 2016, Autumn 2016, Spring 2017, Autumn 2017, Spring 2018, Autumn 2018, Spring 2019, Autumn 2019, Spring 2020, Autumn 2020, Spring 2021, Autumn 2021, Spring 2022, Autumn 2022, Spring 2023, Autumn 2023, Spring 2024, Autumn 2024, Spring 2025.
  • Enrolment Statistics (Autumn 2009, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2009/SOC020