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Course info
KFP / AECTL
:
Course description
Department/Unit / Abbreviation
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KFP
/
AECTL
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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 Taxation 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
|
Automatic acceptance of credit before examination
|
Yes in the case of a previous evaluation 4 nebo nic.
|
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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0 / -
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0 / -
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Included in study average
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YES
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Winter semester
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0 / -
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49 / -
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2 / -
|
Repeated registration
|
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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Winter semester
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Semester taught
|
Winter 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
|
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 taxes and the Czech 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 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 Czech VAT legislation
4. Other indirect taxes - properties, European and Czech legislation
5. Personal income tax in the Czech Republic, comparison with other Member States
6. Corporate income tax in the Czech Republic, comparison with other Member States, EU directives in the area
7. Property taxes in the Czech Republic, comparison with other Member States
8. Treaties of double tax avoidance
9. CJ EU decisions in tax area
10. Tax optimization
11. Further prospects of 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
|
-
Basic:
Czech Tax Law
(Radvan, Michal)
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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:
Jánošíková, Petra; Mrkývka, Petr. Finanční a daňové právo. 2. aktualizované a doplněné vydání. 2016. ISBN 978-80-7380-639-2.
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Recommended:
http://ec.europa.eu/taxation_customs/common/legislation/legislation/index_en.htm.
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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
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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
|
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: |
know basic legal terminology |
know fundamentals of economics |
Skills - students are expected to possess the following skills before the course commences to finish it successfully: |
working knowledge of English (B1) |
Competences - students are expected to possess the following competences before the course commences to finish it successfully: |
N/A |
|
Learning outcomes
|
Knowledge - knowledge resulting from the course: |
describe the main types of taxes, their system and classification |
explain principles of VAT and describe its harmonisation within the EU |
relate tax area to the process of EU integration |
Skills - skills resulting from the course: |
be knowledgeable in European taxation law and CJ EU rulings in taxation matters |
evaluate pros and cons of the tax system of their home countries |
Competences - competences resulting from the course: |
N/A |
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Assessment methods
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Knowledge - knowledge achieved by taking this course are verified by the following means: |
Combined exam |
Individual presentation at a seminar |
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Teaching methods
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Knowledge - the following training methods are used to achieve the required knowledge: |
Seminar |
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