BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2019
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Guaranteed by
JUDr. Ivana Pařízková, 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
Mon 23. 9. to Fri 20. 12. Thu 8:00–9:40 257
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 30. 9. to Fri 20. 12. Thu 10:00–11:40 129, I. Pařízková
BEP501Zk/02: No timetable has been entered into IS. I. Pařízková
Prerequisites (in Czech)
!OBOR(PR) && !OBOR(PR01) && !PROGRAM(N-VS)
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
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
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.
  • Enrolment Statistics (Autumn 2019, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2019/BEP501Zk