B_DCP Tax and customs regulations

University of Finance and Administration
Winter 2020
Extent and Intensity
2/0/0. 3 credit(s). Type of Completion: z (credit).
Teacher(s)
Ing. Yvona Legierská, Ph.D. (seminar tutor)
doc. Ing. Jan Mertl, Ph.D. (seminar tutor)
doc. JUDr. Ing. Otakar Schlossberger, Ph.D. (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 odd Thursday 10:30–11:14 KV308, each odd Thursday 11:15–12:00 KV308, each odd Thursday 12:15–12:59 KV308, each odd Thursday 13:00–13:45 KV308, except Thu 19. 11. ; and Thu 19. 11. 10:30–12:00 KV308, Thu 26. 11. 12:15–13:45 KV308, Y. Legierská
B_DCP/pBSMO: each odd Tuesday 12:15–12:59 M17, each odd Tuesday 13:00–13:45 M17, each odd Tuesday 14:00–14:44 M17, each odd Tuesday 14:45–15:30 M17, Y. Legierská
B_DCP/pBSPH: each odd Wednesday 15:45–16:29 S22, each odd Wednesday 16:30–17:15 S22, each odd Wednesday 17:30–18:14 S22, each odd Wednesday 18:15–19:00 S22, Y. Legierská
B_DCP/vBSKV: Fri 23. 10. 17:30–19:00 KV206, Fri 20. 11. 17:30–19:00 KV206, Fri 4. 12. 17:30–19:00 KV206, O. Schlossberger
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) Introduction to tax law - completion.
  • 3) The role of the Ministry of Finance, competence of tax administrators.
  • 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
  • JÁNOŠÍKOVÁ, Petra a Petr MRKÝVKA. Finanční a daňové právo. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o, 2016. ISBN 978-80-7380-639-2
  • 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. 1321 - Celní předpisy. Ostrava: Sagit 2019
  • MARKOVÁ, Hana. Daňové zákony 2020. Praha, GRADA 2020.
  • ÚZ č. 1341 - Poplatky - správní, soudní, místní, ostatní. Ostrava: Sagit, 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. The credit is awarded in addition to completing and participating in the lectures by a prepared presentation during the full-time study. Students with ISP or those who do not attend the lectures or managed group consultations will work on seminar work (about 5 pages) on one of the 12 topics discussed. The topic will be agreed with the teacher. The credit is in the form of a written test with 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 2021.
  • Enrolment Statistics (Winter 2020, recent)
  • Permalink: https://is.vsfs.cz/course/vsfs/winter2020/B_DCP