BN508Zk Legal Regulation of Property Taxation

Faculty of Law
Autumn 2024
Extent and Intensity
0/0/0. 5 credit(s). Type of Completion: zk (examination).
In-person direct teaching
Teacher(s)
Mgr. Jan Neckář, Ph.D. (lecturer)
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: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Fri 18. 10. 8:00–9:40 038, 10:00–11:40 038, Fri 8. 11. 12:00–13:40 034, 14:00–15:40 034, Fri 22. 11. 16:00–17:40 038, 18:00–19:40 038
Prerequisites
!OBOR(PR) && !OBOR(PR01) && !PROGRAM(N-VS)
Basic knowledge of financial and tax law and tax theory.
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
The aim of the subject is to inform on structural components of the property taxes and fees in the Czech Republic - real estate tax, transfer taxes, road tax, dog charge, charge on evaluation of building plot, charges connected with using motorways and highways, etc.
Learning outcomes
At the end of the course, student should be able to - describe structural components of the property taxes, - explain their practical sense for the calcualtion of the tax, - 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; Taxes on civil law acts (Transfer taxes); Road tax; Charges on using motorways and highways; Local property taxes
Literature
    required literature
  • ppt prezentace v interaktivní osnově
    recommended literature
  • RADVAN, Michal. Místní daně (Local Taxes). 1st ed. Praha: Wolters Kluwer ČR, 2012, 244 pp. Téma. ISBN 978-80-7357-932-6. info
  • RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
  • 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
Teaching methods
Theoretical preparation. Explanation of structural components, information on tax administration focused on practice.
Assessment methods
Written online exam: 30 questions (yes x no form) for 20 min. 60 % to pass. Following oral part with 2 questions-
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
Information on the extent and intensity of the course: 12 hod. přednášek za semestr / 12 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 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023.
  • Enrolment Statistics (recent)
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