B_DCP Tax and customs regulations

University of Finance and Administration
Winter 2017
Extent and Intensity
2/0/0. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
JUDr. Ing. Libor Kyncl, Ph.D. (seminar tutor)
Ing. Yvona Legierská, Ph.D. (seminar tutor)
Ing. Radka Michlová (seminar tutor)
Guaranteed by
doc. JUDr. Ing. Otakar Schlossberger, Ph.D.
Department of Regional Development and Public Administration – Departments – University of Finance and Administration
Contact Person: Olga Soušková
Timetable of Seminar Groups
B_DCP/konKV: Fri 13. 10. 14:00–15:30 KV213, 15:45–17:15 KV213, Fri 10. 11. 14:00–15:30 KV211, R. Michlová
B_DCP/vBSPPPH: Sat 21. 10. 14:00–15:30 E228, Fri 8. 12. 14:00–15:30 E127, 15:45–17:15 E127, L. Kyncl
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.
Syllabus
  • 1) Introduction to tax law, binding on financial law, financial law relations. 2) Taxes, fees, customs duties - basic overview. 3) The budget, budget process and the role of taxes and duties in it, the income and expenses of the respective budgets. 4) Introduction of tax theory, tax distribution. 5) Direct taxes - income individuals and legal entities - the Law on Income Tax 6) Direct taxes - continued - property taxes and the relevant legislation 7) Indirect taxes - VAT, excise duties and relevant legislation 8) Indirect taxes - continued - ecological tax and the relevant legislation 9) Fees - judicial, administrative, local and legal definition. 10) The regulation of tax management and administration. 11) Customs Act and the Customs Code, 12) Customs regulations - continued
Literature
    required literature
  • BAKEŠ, Milan a kol. Finanční právo. Praha: C.H.Beck 2012. ISBN 978-80-7400-440-7
  • Zákon č. 242/2016 Sb., celní zákon
  • Nařízení EP a Rady (EU) č. 952/2013, kterým se stanoví celní kodex Unie
  • MARKOVÁ, Hana. Dańové zákony 2017. Praha: GRADA 2017. ISBN 978-80-271-0451-2
    recommended literature
  • ÚZ č. 1204 - Celní předpisy
Teaching methods
Guided consultations and selfstudy mandatory or recommended literature.
Assessment methods
The subject finishes with credit and for its acquisition need to have min. 75% attendance at tutorials and managed to write the final test at least. 60% points.
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, Summer 2018, Winter 2018, Winter 2019, Winter 2020, Winter 2021.
  • Enrolment Statistics (Winter 2017, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2017/B_DCP