VSFS:B_DPr Tax Law - Course Information

B_DPr Tax Law

Extent and Intensity

0/2/0. 3 credit(s). Type of Completion: z (credit).

Guaranteed by

doc. JUDr. Ing. Otakar Schlossberger, Ph.D.
Department of Finance – Departments – University of Finance and Administration
Contact Person: Dita Egertová

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, connection to financial law, financial-legal relations. 2) Taxes, fees, customs duties - basic overview 3) The budget, the budgetary process and the role of taxes and duties in it, the revenue and expenditure of the budgets concerned 4) Basics of tax theory, division of taxes.
• 5) Direct taxes - income tax of natural and legal persons - Income Tax Act 6) Direct taxes - continued - property taxes and relevant legislation, gambling tax
• 7) Indirect taxes - VAT, excise duties and relevant legislation
• 8) Indirect taxes - continued - environmental taxes and relevant legislation
• 9) Fees - judicial, administrative, local and their legal definition
• 10) Basic legal regulation of tax proceedings and their administration.
• 11) Customs law and customs code 12) Customs regulations - continued.

Literature

required literature
• SMRŽOVÁ, Petra a kol. Daňové právo de lege lata. 3. vydání. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2022. ISBN 978-80-7380-881-5
• 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.
• KARFÍKOVÁ, Marie. Teorie finančního práva a finanční vědy. Praha: Wolters Kluwer, 2018. Právní monografie. ISBN 978-80-7552-935-0. (část monografie)

recommended literature
• ÚZ č. 1426 - Celní předpisy. Ostrava: Sagit, 2021. ISBN 978-80-7488-462-7
• Nařízení EP a Rady (EU) č. 952/2013, kterým se stanoví celní kodex Unie
• ÚZ č. 1496 - Daňový řád, Finanční správa, Daňové poradenství, Platby v hotovosti. Ostrava: Sagit, 2022. ISBN: 978-80-7488-536-5
• VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2020. 15. aktualizované vydání. Praha: 1. VOX, [2020]. ISBN 978-80-7598-887-4
• ÚZ č. 1486 - Poplatky - správní, soudní, místní, ostatní. Ostrava: Sagit, 2022. ISBN 978-80-7488-525-9
• KUBÁTOVÁ, Květa. Daňová teorie a politika. 7. aktualiz. vydání. Praha: Wolters Kluwer, 2018. 272 s. ISBN 978-80-7598-165-3.

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 in addition to meeting the conditions of participation in seminars (guided consultations) also by meeting the conditions set by the teacher during the exercises and taking a credit test. Students with ISPs or, exceptionally, those who do not meet the required participation in seminars or guided group consultations, will receive alternative assignments. The written credit test must be completed min. to 60% of correct answers, which are conceived as closing or open test questions.

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: 12 hodin KS/semestr.

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