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Course info
KFP / AECOR
:
Course description
Department/Unit / Abbreviation
|
KFP
/
AECOR
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Academic Year
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2023/2024
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Academic Year
|
2023/2024
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Title
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European and Czech Corporate Tax Law
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Form of course completion
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Exam
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Form of course completion
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Exam
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Accredited / Credits
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Yes,
4
Cred.
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Type of completion
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Combined
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Type of completion
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Combined
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Time requirements
|
Seminar
2
[Hours/Week]
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Course credit prior to examination
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No
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Course credit prior to examination
|
No
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Automatic acceptance of credit before examination
|
Yes in the case of a previous evaluation 4 nebo nic.
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Included in study average
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YES
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Language of instruction
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English
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Occ/max
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|
|
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Automatic acceptance of credit before examination
|
Yes in the case of a previous evaluation 4 nebo nic.
|
Summer semester
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0 / -
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24 / -
|
1 / -
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Included in study average
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YES
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Winter semester
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0 / -
|
0 / -
|
0 / -
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Repeated registration
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NO
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Repeated registration
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NO
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Timetable
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Yes
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Semester taught
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Summer semester
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Semester taught
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Summer semester
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Minimum (B + C) students
|
1
|
Optional course |
Yes
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Optional course
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Yes
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Language of instruction
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English
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Internship duration
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0
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No. of hours of on-premise lessons |
|
Evaluation scale |
1|2|3|4 |
Periodicity |
každý rok
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Periodicita upřesnění |
|
Fundamental theoretical course |
No
|
Fundamental course |
Yes
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Fundamental theoretical course |
No
|
Evaluation scale |
1|2|3|4 |
Substituted course
|
None
|
Preclusive courses
|
N/A
|
Prerequisite courses
|
N/A
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Informally recommended courses
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N/A
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Courses depending on this Course
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N/A
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Histogram of students' grades over the years:
Graphic PNG
,
XLS
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Course objectives:
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The course is taught in English and gives the students basic knowledge about European harmonization of corporate taxes and the Czech corporate tax law in European context.
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Requirements on student
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Active participation in seminars Presentation in English (CJEU case dealing with corporate taxation) Test from acquired knowledge (10 questions, combination of MCQ and open questions) Oral exam (based on the test)
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Content
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1. Taxation law in general, system and properties of taxes
2. Principles of tax harmonisation in the EU
3. VAT, its properties, European and VAT legislation, MTIC frauds, reverse charge
4. Possibilities of profit shifting within multinational corporations
5. Anti-Tax Avoidance Directive
6. OECD BEPS package
7. Transfer pricing
8. CCCTB
9. Other EU directives in the area of corporate taxation
10. CJ EU decisions in corporate tax area
11. Corporate Tax planning
12. Further prospects of corporate tax harmonisation in the EU
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Activities
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Fields of study
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Studentům je k dispozici kurz v Google Classroom se všemi podstatnými informacemi a materiály.
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Guarantors and lecturers
|
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Literature
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-
Recommended:
Garner, Bryan A. Black's law dictionary. seventh edition. St. Paul : West Group, 1999. ISBN 0-314-22864-0.
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Recommended:
Czech taxation in 2008. Vol. I. Praha : Trade Links, 2008.
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Recommended:
Czech taxation in 2008. Vol. II. Praha : Trade Links, 2008.
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Recommended:
Le Docte, E. Čtyřjazyčný právnický slovník. Vyd 1. PrahaCodex, 1997. ISBN 80-85963-09-4.
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Recommended:
Tichý, Luboš. Čtyřjazyčný slovník práva Evropské unie = EU law glossary: english-czech-french-german : anglicko-česko-francouzsko-německý. Praha : Linde, 1999. ISBN 80-7201-151-0.
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Recommended:
Berry, Elspeth; Homewood, Matthew J.; Bogusz, Barbara. EU law : text, cases, and materials. Oxford : Oxford University Press, 2013. ISBN 978-0-19-959531-0.
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Recommended:
http://ec.europa.eu/taxation_customs/common/legislation/legislation/index_en.htm.
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Recommended:
Hálek, Vítězslav. Karuselové obchody. Hradec Králové, 2015. ISBN 978-80-260-8316-0.
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Recommended:
Netušilová, Pavla; Křivka, Tomáš. Reforming the economic and monetary union. Vydání: první. 2015. ISBN 978-80-261-0597-8.
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Recommended:
Taxation trends in the European Union, 2014 edition.
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Recommended:
Craig, Paul P.,; De Búrca, G. The evolution of EU law. 2nd ed. Oxford : Oxford University Press, 2011. ISBN 978-0-19-959296-8.
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On-line library catalogues
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Time requirements
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All forms of study
|
Activities
|
Time requirements for activity [h]
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Individual project (40)
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40
|
Contact hours
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26
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Preparation for an examination (30-60)
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38
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Total
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104
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Prerequisites
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Knowledge - students are expected to possess the following knowledge before the course commences to finish it successfully: |
be oriented in basic legal terminology |
know fundamentals of economics |
have basic knowledge of tax terminology (as it is taught, for example, in KFP/FP1 and 2, or KFP/AECTL) |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
have at least working knowledge of English (B1) |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
N/A |
N/A |
|
Learning outcomes
|
Knowledge - knowledge resulting from the course: |
describe the main types of taxes, their system and classification
|
describe principle of VAT and its harmonisation in the EU |
know Anti-Tax Avoidance Directive and OECD BEPS Package |
is knowledgeable in European taxation law and ECJ rulings in corporate taxation matters |
Skills - skills resulting from the course: |
explain reverse charge mechanism |
understands possibilities of profit shifting |
evaluate corporate tax harmonisation in EU and its development |
predict further development tax harmonisation |
evaluate pros and cons of the Czech tax law system and tax law systems of their home countries |
Competences - competences resulting from the course: |
N/A |
N/A |
N/A |
|
Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Combined exam |
Skills - skills achieved by taking this course are verified by the following means: |
Combined exam |
Skills demonstration during practicum |
Individual presentation at a seminar |
Competences - competence achieved by taking this course are verified by the following means: |
Combined exam |
Individual presentation at a seminar |
Continuous assessment |
Skills demonstration during practicum |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Seminar |
Multimedia supported teaching |
Self-study of literature |
Students' portfolio |
Skills - the following training methods are used to achieve the required skills: |
Self-study of literature |
Students' portfolio |
Lecture supplemented with a discussion |
Competences - the following training methods are used to achieve the required competences: |
Self-study of literature |
Students' portfolio |
Discussion |
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