PrF:SOC020 Czech Tax Law - Course Information
SOC020 Czech Tax Law
Faculty of LawSpring 2010
- 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
- Multidisciplinary studies (programme CST, KOS)
- Multidisciplinary studies (programme PrF, KOS)
- 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
- Assessment methods
- lectures, class discussion, paper, oral exam
- Language of instruction
- English
- Further Comments
- The course is taught each semester.
- Enrolment Statistics (Spring 2010, recent)
- Permalink: https://is.muni.cz/course/law/spring2010/SOC020