PrF:MVV273K Local Taxes and Fees in Poland - Course Information

MVV273K Local Taxes and Fees in Poland

Extent and Intensity

0/1/0. 5 credit(s). Type of Completion: k (colloquium).

Teacher(s)

dr hab. Bogumil Pahl (lecturer), prof. JUDr. Ing. Michal Radvan, Ph.D. (deputy)

Guaranteed by

prof. JUDr. Ing. Michal Radvan, Ph.D.
Faculty of Law
Contact Person: Mgr. Věra Redrupová, B.A.
Supplier department: Faculty of Law

Timetable of Seminar Groups

MVV273K/01: Mon 8. 4. 18:00–19:40 025, Tue 9. 4. 10:00–11:40 025, 18:00–19:40 025, Wed 10. 4. 18:00–19:40 025, Thu 11. 4. 16:00–17:40 025

Course Enrolment Limitations

The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 0/30, only registered: 0/30

fields of study / plans the course is directly associated with

• History of the Law and Roman Law (programme PrF, D-TPV4) (2)
• Financial Law and Financial Science (Eng.) (programme PrF, D-TPV4) (2)
• Financial Law and Financial Science (programme PrF, D-TPV4) (2)
• Financial Law and Financial Science (programme PrF, D-TPV4) (2)
• International and European Law (Eng.) (programme PrF, D-TPV4) (2)
• International and European Law (programme PrF, D-TPV4) (2)
• Private International Law (Eng.) (programme PrF, D-TPV4) (2)
• Private International Law (programme PrF, D-TPV4) (2)
• Multidisciplinary studies (programme CST, KOS)
• Multidisciplinary studies (programme PrF, KOS)
• Civil Law (programme PrF, D-TPV4) (2)
• Commercial Law (programme PrF, D-TPV4) (2)
• Labour Law (programme PrF, D-TPV4) (2)
• Law Information and Communication Technologies (Eng.) (programme PrF, D-TPV4) (2)
• Law Information and Communication Technologies (programme PrF, D-TPV4) (2)
• Law (programme PrF, M-PPV)
• Administrative and Environmental Law (programme PrF, D-TPV4) (2)
• Theory of Law (programme PrF, D-TPV4) (2)
• Criminal Law (programme PrF, D-TPV4) (2)
• Constitutional Law and Theory of State (programme PrF, D-TPV4) (2)

Course objectives

The main goal of the course is to present the system of local taxes and fees in Poland. Taxes and fees are an important source of income for municipalities in Poland. The current legal regulations are inadequate to current social and economic conditions and require urgent changes.

Syllabus

• The essence of local tax law.
• Limits of the commune's authority in the field of local taxes and fees.
• Features of local taxes and fees.
• Local taxes and fees as part of the tax system.
• Real estate tax.
• Agricultural tax.
• Forest tax.
• Tax on transport means.
• Local fees.

Teaching methods

Lessons with discussion, Power Point presentation

Assessment methods

Oral exam or a short essay on a chosen subject

Language of instruction

English

Further Comments

Study Materials
The course is taught only once.

• Enrolment Statistics (recent)
  
• Permalink: https://is.muni.cz/course/law/spring2019/MVV273K