PrF:BF601K Tax Law IV - Course Information

BF601K Tax Law IV

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

• International Commercial Law Studies (programme PrF, B-PSP)
• Commercial Law Studies (programme PrF, B-PSP)
• Legal Questions of Land Register (programme PrF, B-PSP)
• Law and Finance (programme PrF, B-PSP)
• Law and International Trade (programme PrF, B-PSP)
• Law and Business (programme PrF, B-PSP)
• Social Security Law (programme PrF, B-PSP)
• Theory and Practice of Criminal Procedure (programme PrF, B-PSP)
• Theory and Practice of Criminal and Administrative Procedure (programme PrF, B-VS)
• Public Administration (programme PrF, B-PSP)
• Public Administration (programme PrF, B-VS)
• Senior Officer of Justice (programme PrF, B-PSP)

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.

• Enrolment Statistics (Spring 2013, recent)
  
• Permalink: https://is.muni.cz/course/law/spring2013/BF601K