DPVP13 European Tax Law

Faculty of Law
Spring 2021
Extent and Intensity
0/0/0. 2 credit(s). Type of Completion: z (credit).
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (seminar tutor)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Supplier department: Department of Financial Law and Economics – Faculty of Law
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
Course objectives
The course leads students to understand and orientate in tax systems and their legal regulation in European countries. Particular attention is paid to issues of harmonization, cooperation in tax administration and enforcement of tax claims and the issue of double taxation. At the end of the course student will be able to: - Orientate in the tax systems of European countries - Compare the legal regulation of particular countries with legislation in the Czech Rep. - Apply the double taxation treaties - Interpret the European directive on tax law and follow their incorporation into national laws - Understand international cooperation in tax administration and enforcement of tax claims.
Learning outcomes
At the end of the course student will be able to: - Orientate in the tax systems of European countries - Compare the legal regulation of particular countries with legislation in the Czech Rep. - Apply the double taxation treaties - Interpret the European directive on tax law and follow their incorporation into national laws - Understand international cooperation in tax administration and enforcement of tax claims.
Syllabus
  • Tax systems in European countries Harmonization of tax systems - Directives and regulations on taxation and incorporation into national laws Cooperation in tax administration and enforcement of tax claims Avoidance of double taxation
Literature
  • další aktuální knižní a časopisecká literatura
  • KOSIKOWSKI, Cezary. Financial law of the European Union. Białystok: Temida 2, 2008, 227 s. ISBN 9788389620415. info
  • 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
  • KOSIKOWSKI, Cezary. Prawo finansowe w Unii Europejskiej. Wyd. 1. Bydgoszcz: Oficyna wydawnicza Branta, 2008, 241 s. ISBN 9788360186688. info
  • BRZEZIŃSKI, Bogumił, Jan GŁUCHOWSKI and Cezary KOSIKOWSKI. Harmonizacja prawa podatkowego Unii Europejskiej i Polski. Warszawa: Polskie Wydawnictwo Ekonomiczne, 1998, 313 s. ISBN 8320811244. info
Teaching methods
individual consultations, lectures with discussion
Assessment methods
Essay - student will focus on selected tax institute and according to selected criteria will choose range of laws; within them will make the comparison with the conclusions towards national legislation. It is necessary for the student to contact the teacher and agree with him the topic of the paper and detailed conditions.
Language of instruction
Czech
The course is also listed under the following terms Spring 2009, Autumn 2009, Spring 2010, Autumn 2010, Spring 2011, Autumn 2011, Spring 2012, Autumn 2012, Spring 2013, Autumn 2013, Spring 2014, Autumn 2014, Spring 2015, Autumn 2015, Spring 2016, Autumn 2016, Spring 2017, Autumn 2017, Spring 2018, Autumn 2018, Spring 2019, Autumn 2019, Spring 2020, Autumn 2020, Autumn 2021, Spring 2022, Autumn 2022, Spring 2023, Autumn 2023, Spring 2024, Autumn 2024, Spring 2025.
  • Enrolment Statistics (Spring 2021, recent)
  • Permalink: https://is.muni.cz/course/law/spring2021/DPVP13