PrF:MVV182K Property-related taxation - Course Information

MVV182K Property-related taxation: Issues and international trends

Extent and Intensity

0/1/0. 5 credit(s). Type of Completion: k (colloquium).

Teacher(s)

Prof. Dr. Riël Franzsen, LLB MA, LLD (lecturer), prof. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
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: Mgr. Věra Redrupová, B.A.
Supplier department: Department of Financial Law and Economics – Faculty of Law

Timetable of Seminar Groups

MVV182K/01: Tue 6. 11. 8:00–9:40 S126, 10:00–11:40 038, 12:00–13:40 038, 16:00–17:40 126, Wed 7. 11. 8:00–9:40 038

Prerequisites (in Czech)

MP415Zk Economic Foundations of Law

Course Enrolment Limitations

The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 0/30, only registered: 0/30

fields of study / plans the course is directly associated with

• History of the Law and Roman Law (programme PrF, D-TPV4) (2)
• Financial Law and Financial Science (programme PrF, D-TPV4) (2)
• Financial Law and Financial Science (programme PrF, D-TPV4) (2)
• International and European Law (Eng.) (programme PrF, D-TPV4) (2)
• International and European Law (programme PrF, D-TPV4) (2)
• Private International Law (Eng.) (programme PrF, D-TPV4) (2)
• Private International Law (programme PrF, D-TPV4) (2)
• Civil Law (programme PrF, D-TPV4) (2)
• Commercial Law (programme PrF, D-TPV4) (2)
• Labour Law (programme PrF, D-TPV4) (2)
• Law Information and Communication Technologies (programme PrF, D-TPV4) (2)
• Law (programme PrF, M-PPV)
• Administrative and Environmental Law (programme PrF, D-TPV4) (2)
• Theory of Law (programme PrF, D-TPV4) (2)
• Criminal Law (programme PrF, D-TPV4) (2)
• Constitutional Law and Theory of State (programme PrF, D-TPV4) (2)

Course objectives

At the end of the course students should be able to:
- to understand key international policy, legal and administration issues regarding real estate transfer taxes and recurrent property taxes;
- to analyse differences between Czech property-related taxes and similar taxes in other countries;
- to use attained knowledge to evaluate which taxes are most appropriate.

Syllabus

• 1. Property-related taxes – nature, history and importance
• 2. Real estate transfer tax – international overview and policy issues
• 3. Recurrent property tax – international overview
• 4. Property tax base – issues and trends
• 5. Czech Republic property tax system
• 6. Valuation and assessment
• 7. Property tax rates
• 8. Tax relief
• 9. Billing, collection and enforcement
• 10. Workshop and overall conclusions.

Literature

• See Teacher’s Information for full details

Teaching methods

Lectures with discussions and workshop.

Assessment methods

Assignment (max. 8 typed pages)

Language of instruction

English

Further comments (probably available only in Czech)

Study Materials
The course is taught only once.

• Enrolment Statistics (Autumn 2018, recent)
  
• Permalink: https://is.muni.cz/course/law/autumn2018/MVV182K