BF601K Tax Law IV

Faculty of Law
Spring 2013
Extent and Intensity
0/0. 7 credit(s). Type of Completion: k (colloquium).
Teacher(s)
JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
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)
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
Thu 14. 2. 8:00–9:30 215, 9:35–11:05 215, 11:10–12:40 215, Fri 22. 3. 9:35–11:05 215, 11:10–12:40 215, 13:30–15:00 215
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
there are 12 fields of study the course is directly associated with, display
Course objectives
At the end of this course the student will be able to understand and explain the issue of indirect taxes, particularly the issue of value added tax and excise taxes. Acquainted with the various fundamental structural elements of these taxes, and corrective elements. It will also be able to set tax bases and tax. Next I will focus on the administration of these taxes. Based on the acquired knowledge will be able to understand the problems of indirect taxation in the Czech Republic.
Syllabus
  • Characteristics of indirect taxes and the budget classification system Value added tax, the basic concepts Value added tax, tax base, tax calculation Value added tax, tax administration Excise tax-basic concepts Excise taxes-the tax base, tax calculation Excise taxes, tax administration Energy taxes
Literature
  • Spotřební daně (Přít.) : Daň z přidané hodnoty ; Spotřební daně : Daň z přidané hodnoty ; Spotřební daně [Pittner, 1992] : Daň z přidané hodnoty ; Spotřební daně : podle stavu k 1.11.2001 : Daň z přidané hodnoty ; Spotřební daně : podle stavu k 1.1.1995. info
  • Daň z přidané hodnoty, spotřební daně, daň silniční :právní stav ke dni 1. ledna 2006. Praha: C.H.Beck, 2006, 298 s. ISBN 8071799521. info
  • PAŘÍZKOVÁ, Ivana. Daň z přidané hodnoty (Value added tax). Časopis pro právní vědu a praxi. Brno: Masarykova univerzita, 2004, Roč. 12, č. 2, p. 114-122. ISSN 1210-9126. info
  • BENDA, Václav and Ladislav PITNER. Daň z přidané hodnoty. Illustrated by Jiří Votruba. 1. vyd. Praha: Pragoeduca, 1993, 187 s. ISBN 80-901482-7-1. info
  • PITNER, Ladislav, Václav BENDA and Libuše VLČKOVÁ. Daň z přidané hodnoty. Praha: Nad zlato, 1992, 58 s. ISBN 80-85626-04-7. info
Teaching methods
Lectures
Assessment methods
A written test and viva term paper
Language of instruction
Czech
Further comments (probably available only in Czech)
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 Spring 2011, Spring 2012, Spring 2014.
  • Enrolment Statistics (Spring 2013, recent)
  • Permalink: https://is.muni.cz/course/law/spring2013/BF601K