B_DCP Tax and customs regulations

University of Finance and Administration
Winter 2021
Extent and Intensity
2/0/0. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
JUDr. Tereza Jonáková, Ph.D. (seminar tutor)
Ing. Yvona Legierská, Ph.D. (seminar tutor)
doc. Ing. Jan Mertl, Ph.D. (seminar tutor)
doc. JUDr. Ing. Otakar Schlossberger, Ph.D. (seminar tutor)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor)
Guaranteed by
doc. JUDr. Ing. Otakar Schlossberger, Ph.D.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Lenka Pokorná
Timetable of Seminar Groups
B_DCP/pBSKV: each even Thursday 12:15–12:59 KV204, each even Thursday 13:00–13:45 KV204, each even Thursday 14:00–14:44 KV204, each even Thursday 14:45–15:30 KV204, O. Schlossberger
B_DCP/pBSMO: Mon 12:15–12:59 M27, Mon 13:00–13:45 M27, except Mon 8. 11. ; and Wed 24. 11. 10:30–12:00 M17, T. Jonáková
B_DCP/pBSPH: Mon 14:00–14:44 S23, Mon 14:45–15:30 S23, except Mon 25. 10., except Mon 22. 11., except Mon 29. 11., except Mon 6. 12. ; and Mon 15. 11. 15:45–17:15 S24, Tue 14. 12. 10:30–12:00 ONLINE, 12:15–13:45 ONLINE, 14:00–15:30 ONLINE, D. Šramková
B_DCP/vBSKV: Fri 22. 10. 17:30–19:00 KV205, Sat 13. 11. 14:00–15:30 KV205, Fri 10. 12. 17:30–19:00 KV205, O. Schlossberger
B_DCP/vBSMO: Fri 1. 10. 14:00–15:30 M27, 15:45–17:15 M27, Fri 15. 10. 15:45–17:15 M27, T. Jonáková
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The aim of the course is to acquaint students with basic overview of legislation in the area of tax and customs law.
Learning outcomes
Student will be able to:
* identify legislation related to the tax system of the Czech Republic,
* identify EU-related customs legislation,
* explain the basic concepts of tax laws and customs regulations,
* compare direct and indirect taxes,
* describe the competencies of tax and customs administrators.
Syllabus
  • 1) Introduction to tax law, binding on financial law.
  • 2) Taxes, fees, customs - basic overview
  • 3) The budget, the budgetary process and the role of taxes and duties in it, the revenue and expenditure of the respective budgets
  • 4) Introduction of tax theory, tax distribution.
  • 5) Direct taxes - income tax and related regulations, gambling tax.
  • 6) Direct taxes - property taxes (real estate tax, real estate acquisition tax, road tax).
  • 7) Indirect taxes - universal taxes (VAT), specific taxes (excise duties, environmental taxes, customs duties).
  • 8) Indirect taxes - completion.
  • 9) Customs Act and the Customs Code.
  • 10) Other customs legislation.
  • 11) Fees - judicial, administrative, local and legal definition.
  • 12) The regulation of tax management and administration.
Literature
    required literature
  • SMRŽOVÁ-HRUBÁ, Petra a Petr MRKÝVKA. Finanční a daňové právo. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o, 2020. ISBN 978-80-7380-796-2.
  • VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2020. 15. aktualizované vydání. Praha: 1. VOX, [2020]. ISBN 978-80-7598-887-4
    recommended literature
  • KUBÁTOVÁ, Květa. Daňová teorie a politika. 7. aktualiz. vydání. Praha: Wolters Kluwer, 2018. 272 s. ISBN 978-80-7598-165-3.
  • Nařízení EP a Rady (EU) č. 952/2013, kterým se stanoví celní kodex Unie
  • ÚZ č. 1426 - Celní předpisy. Ostrava: Sagit, 2021. ISBN 978-80-7488-462-7
  • ÚZ č. 1427 - Poplatky - správní, soudní, místní, ostatní. Ostrava: Sagit, 2021. ISBN 978-80-7488-463-4
  • MARKOVÁ, Hana. Daňové zákony 2020. Praha, GRADA 2020.
Teaching methods
Lectures in full-time form, managed group consultations in combined form; the minimum compulsory attendance in full-time teaching is 75%, in managed group consultations in combined form of study 50%. Lectures using power-point presentation.
Assessment methods
The course ends with a credit. Credit is awarded if the student passes the final test for min. 60% of correct answers in the full-time form of teaching. In the combined form, it is necessary to have a minimum personal participation in the cutting consultations and to complete the final test for min. 60% of rude answers. Students with   ISP or exceptionally those who do not meet the participation in guided group consultations, prepare a seminar paper (approximately 5 pages) on one of the 12 topics discussed. The topic will be agreed with the teacher. The credit takes the form of a written test with ticking the correct answers.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
Information on the extent and intensity of the course: 6 hodin KS/semestr.
The course is also listed under the following terms Winter 2016, Summer 2017, Winter 2017, Summer 2018, Winter 2018, Winter 2019, Winter 2020.
  • Enrolment Statistics (recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2021/B_DCP