BDM305Zk Indirect taxes in international trade

Faculty of Law
Autumn 2023
Extent and Intensity
0/0/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Mgr. Jan Neckář, Ph.D. (lecturer)
Guaranteed by
Mgr. Jan Neckář, 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
Prerequisites (in Czech)
! OBOR(PR) && ! OBOR(PR01) && ! PROGRAM(N-VS)
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 get acquainted with the basics of tax theory and substantive tax law related to the issue of international trade (especially VAT, excise duties, customs), their administration at the domestic and international level, and to point out related issues (international cooperation in tax administration, etc.) . Within the subject, model case studies will be solved.
Learning outcomes
After completing the course, the student will be able to:
use concepts and institutes of tax law,
understand the structure of the tax system,
orientate yourself in the substantive and procedural regulation of tax law with a focus on the issue of international trade and
apply their knowledge in practical (model) situations.
Syllabus
  • A. Tax theory and tax administration A.1. Tax law A.2. Tax theory A.3. Tax administration A.4. International cooperation in tax administration and enforcement B. Indirect taxes - VAT B.1. VAT B.2. VAT: delivery of goods B.3. VAT: multilateral trades B.4. VAT: VAT fraud C. Indirect taxes - Excise duties, customs duties NO. 1. Excise duties C.2. Customs duties C.3. Case studies I and II
Literature
    required literature
  • RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - The Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
    recommended literature
  • MRKÝVKA, Petr. Propedeutika finančního práva I. Obecná část (Propaedeutics of Financial Law I. General). 4. dotisk 1. vyd. Brno: Masarykova univerzita, 2022, 124 pp. ISBN 978-80-210-7745-4. info
Teaching methods
The teaching will be carried out: A. Frontal teaching method with the personal participation of the student in the faculty building, when an initial mandatory consultation will take place, including the definition of the issue and systematics, key terms and institutes, and the assignment of the completion of the subject. B. In a synchronous form through three continuous mandatory group consultations implemented in the MS Teams environment, methods will be implemented: group and cooperative teaching, critical thinking, project teaching, practical problem solving, brainstorming, the emphasis will be on providing feedback, not frontal teaching C. In an asynchronous form (individual controlled self-study) from the supplied materials in the IS information system and/or textbooks (study texts, video, podcasts, presentations with audio track and other interactive materials). Mutual contact and communication between students will be possible at the first consultation held at the faculty and further through the subject team in the MS Teams application
Assessment methods
The written exam has two parts: 1) a test with closed answers. The test part of the exam is a test of theoretical knowledge, which consists of ten questions that may contain solutions to practical examples. There are four answers to each question, and in order to successfully master the question and award a point, it is necessary to correctly mark all the correct answers (all, one, two or three answers can be correct). The purpose of the exam is to verify the ability to remember concepts necessary for orientation in the field of indirect taxes. 2) Solution of two examples. The practical part of the exam consists of two examples that the students have to solve. Each answer is rated 0 - 5 points. This part of the exam is designed to test students' ability to use theoretical concepts in solving practical questions and to solve practical problems using legal theory. The duration of the exam is 30 minutes and consists of written ticks on a form in the classroom (closed-answer test) and written open-ended solutions to examples (practical part of the exam). A maximum of 20 points can be obtained in total, a minimum of 0 points. (18-20 points = A; 15-17 points = B; 13-14 points = C; 11-12 points = D; 9-10 points = E; 0-8 points = F).
Language of instruction
Czech
Further comments (probably available only in Czech)
The course is taught annually.
Information on the extent and intensity of the course: 12 hodin online konzultací za semestr.
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