BN508K Legal Regulation of Property Taxation - Seminar

Faculty of Law
Autumn 2013
Extent and Intensity
0/0. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor)
Mgr. Jan Neckář, Ph.D. (assistant)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, 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 of Seminar Groups
BN508K/01: Fri 8. 11. 9:35–11:05 209, Fri 6. 12. 9:35–11:05 211, M. Radvan
BN508K/02: Fri 8. 11. 15:05–16:35 211, Fri 6. 12. 13:30–15:00 034, M. Radvan
BN508K/03: No timetable has been entered into IS. M. Radvan
Prerequisites
Basic knowledge of financial and tax law and tax theory.
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
there are 13 fields of study the course is directly associated with, display
Course objectives
The aim of the subject is to inform on structural components of the property taxes and fees in the Czech Republic - real estate tax, inheritance tax, gift tax, real estate transfer tax, road tax, dog charge, charge on evaluation of building plot, charges connected with using motorways and highways, etc. At the end of the course student should be able to describe structural components and thanks to this knowledge to calculate the tax duty and apply this calculations while filling the tax return. The sense is to optimize the tax duty.
Syllabus
  • Introduction to property taxation; Real estate taxation - tax on lands; Real estate taxation - tax on buildings; Real estate taxation - tax on flats and non-residential premises; Taxes on civil law acts (Transfer taxes) - inheritance tax; Taxes on civil law acts (Transfer taxes) - gift tax; Taxes on civil law acts (Transfer taxes) - real estate transfer tax; Road tax; Charges on using motorways and highways; Local property taxes
Literature
  • RADVAN, Michal. Zdanění majetku v Evropě (Property Taxation in Europe). 1st ed. Praha: C. H. Beck, 2007, 386 pp. EPH54. ISBN 978-80-7179-563-6. info
  • RADVAN, Michal. Zdanění nemovitostí v Evropě (Real Estate Taxation in Europe). 1st ed. Praha: LexisNexis, 2005, 102 pp. N/A. ISBN 80-86920-00-3. info
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
  • MRKÝVKA, Petr, Ivana PAŘÍZKOVÁ, Michal RADVAN, Dana ŠRAMKOVÁ and Petra NOVÁKOVÁ. Finanční právo a finanční správa. 2. díl (Finance Law and Finace Administration. 2nd part). Vyd. 1. Brno: Masarykova univerzita, 2004, 385 pp. (Edice učebnic PrF MU v Brně ; č. 355). ISBN 80-210-3579-X. info
  • RADVAN, Michal. Zákon o dani z nemovitostí a předpisy související : komentář (Real-Estate Tax Act and Related Laws: Annotation). 1. vyd. Praha: C.H. Beck, 2006, 335 pp. TZK61. ISBN 80-7179-478-3. info
Teaching methods
Practical examples to calculate real estate tax, road tax, inheritance tax, gift tax and real estate transfer tax, incl. filling of tax returns.
Assessment methods
Colloquium - paper on property taxes comparation in the Czech Rep. and selected state.
Language of instruction
Czech
Further comments (probably available only in Czech)
Information on the extent and intensity of the course: 4 hod. seminářů za semestr - 4 hrs of seminars per semester.
The course is also listed under the following terms Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012.
  • Enrolment Statistics (recent)
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