BN508Zk Legal Regulation of Property Taxation

Faculty of Law
Autumn 2013
Extent and Intensity
0/0. 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)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Fri 18. 10. 13:30–15:00 034, 15:05–16:35 034, 16:40–18:10 034, Fri 8. 11. 11:10–12:40 215, 13:30–15:00 215
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. At the end of the course, student should be able to describe structural components of the tax, explain their practical sense for the calcualtion of the tax and apply the knowledge while interacting with tax administrator.
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; Taxes on civil law acts (Transfer taxes) - inheritance tax; Taxes on civil law acts (Transfer taxes) - gift tax; Taxes on civil law acts (Transfer taxes) - real estate transfer tax; Road tax; Charges on using motorways and highways; Local property taxes
Literature
    required 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
    recommended literature
  • 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
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. 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
Teaching methods
Theoretical preparation for practical seminars. Explanation of structural components, information on tax administration focused on practice.
Assessment methods
Written exam: 10 questions, each evaluated A-F; if 3 or more questions are evaluated F, the final result is F. Grades are averaged and if the result is other than F, student continues to oral part of the exam. Oral part of exam: 2 questions verifying the knowledge. If one question is evaluated F, the final result is F. The final grade is influenced by both writte and oral part of the exam.
Language of instruction
Czech
Further comments (probably available only in Czech)
Information on the extent and intensity of the course: 10 hod. přednášek za semestr / 10 hrs of lectures per semester.
The course is also listed under the following terms Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2013, recent)
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