VSFS:B_DCP Tax and customs regulations - Course Information

B_DCP Tax and customs regulations

Extent and Intensity

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

Teacher(s)

Ing. Yvona Legierská, Ph.D. (lecturer)

Guaranteed by

doc. JUDr. Ing. Otakar Schlossberger, Ph.D.
Department of Regional Development and Public Administration – Departments – University of Finance and Administration
Contact Person: Mgr. et Mgr. Kateřina Franců

Timetable of Seminar Groups

B_DCP/pBSKV: each odd Thursday 14:00–14:44 KV204, each odd Thursday 14:45–15:30 KV204, each odd Thursday 15:45–16:29 KV204, each odd Thursday 16:30–17:15 KV204, Y. Legierská
B_DCP/pBSPH: Tue 12:15–12:59 E127, Tue 13:00–13:45 E127, except Tue 3. 12. ; and Tue 19. 11. 10:30–12:00 E123, Y. Legierská
B_DCP/vBSPH: Fri 4. 10. 17:30–19:00 E228, Sat 19. 10. 9:45–11:15 E227, 11:30–13:00 E227, Y. Legierská

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 2018. 14. aktualizované vydání. Praha: 1. VOX, [2018]. ISBN 978-80-87480-63-2.

recommended literature
• MARKOVÁ, Hana. Daňové zákony 2019, úplná znění, platná k 1 .1. 2019. Praha: GradaPublishing, a.s., 2019. ISBN 978-80-271-22745.
• KUBÁTOVÁ, Květa. Daňová teorie a politika. 7. aktualiz. vydání. Praha: Wolters Kluwer, 2018. 272 s. ISBN 978-80-7598-165-3.
• ÚZ č. 1321 - Celní předpisy. Ostrava: Sagit 2019
• Nařízení EP a Rady (EU) č. 952/2013, kterým se stanoví celní kodex Unie
• ÚZ č. 1257 - Poplatky - správní, soudní, místní, ostatní

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.

• Enrolment Statistics (Winter 2019, recent)
  
• Permalink: https://is.vsfs.cz/course/vsfs/winter2019/B_DCP