117-0335/03 – Indirect Taxes B (NDB)

Gurantor departmentDepartment of Accounting and TaxesCredits4
Subject guarantorIng. Kateřina Krzikallová, Ph.D.Subject version guarantorIng. Kateřina Krzikallová, Ph.D.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semesterwinter
Study languageCzech
Year of introduction2009/2010Year of cancellation
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
RAN03 Ing. Kateřina Krzikallová, Ph.D.
S1I90 prof. Ing. Jan Široký, CSc.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Examination 3+0

Subject aims expressed by acquired skills and competences

1. To intensify the basic knowledge of VAT principles application. 2. To describe the application of VAT in specific cases including the practical application. 3. To clarify the essential connection of Czech VAT Tax Act to The Council Directive on the common system of value added tax. 4. To intensify the knowledge of consumption and energy taxes including their practical application.

Teaching methods

Lectures

Summary

The aim of the course is to deepen the knowledge of value added tax, excise duties and energy (ecological) taxes and their practical application. The principles of application of these taxes in the Czech Republic, in relation to other EU Member States and third countries, including specific cases.

Compulsory literature:

OATS, L., A. MILLER and E. MULLIGAN. Principles of International Taxation. 6th ed. London: Bloomsbury Professional, 2017. 847 p. ISBN 978-1-5265-0169-1 PLATTEEUW, Chris and Pedro PESTANA. Quick Reference to European VAT Compliance. Alphen aan den Rijn: Kluwer Law International, 2011. 824 p. ISBN 978-90-411-3523-0. SCHENK, Alan, THURONYI, Victor and Wei CUI. Value Added Tax. A Comparative Approach. 2nd ed. New York: Cambridge University Press, 2015. 544 s. ISBN 978-1-107-61762-9.

Recommended literature:

JAMES, Simon a Christopher NOBES. The Economics of Taxation. Principles, Policy and Practice. 10th ed. Birmingham: Fiscal Publications, 2010. 324 s. ISBN 978-1906201-13-5. TERRA, Ben and Julie KAJUS. A Guide to the European VAT Directives, 2017. Amsterodam: IBFD, 2017. 1 706 p. ISBN 978-90-8722-398-4. THOM, Michael. Tax Politics and Policy. New York: Routledge, 2017. 263 p. ISBN 978-1-13818338-4.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Additional requirements for the student were not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Summary of basic rights and obligations of the payer. Differences of rules for applying VAT in the Czech Republic, the EU and in relation to third countries. 2. Types of commercial agreements and their relation to VAT. 3. Hiring out of movable and immovable property. Maintenance, repair and technical enhancement made ​​by the lessee on leased property. Fixed assets and VAT deduction adjustment. 4. Application of VAT in the building industry. Housing construction and buildings for social housing. Transfer of buildings and land. 5. Correction of taxable amount and tax. Adjustement of deductions. Tax documents. Showing corrections to the VAT return. 6. Supply and acquisition of goods within the EU in specific cases. Transfer of business assets to another Member State. Forwarding of goods. Supply and acquisition of new means of transport. 7. Supply of services within the EU and third countries including specific cases. The reverse charge for taxable transactions with a place of supply in the Czech Republic. 8. Application of VAT on importation and exportation of goods. 9. Special arrangements. 10. VAT refunds in the Czech Republic and other Member States. Basic information about registration of Czech VAT payers in other Member States. 11. VAT administration. Registration and deregistration. Managing VAT. Registration and deregistration. Penalties for failure to meet obligations under the VAT Act. Taxable period. Deadlines for tax payment and refund of excess VAT deduction. Reprehensive proceedings. 12. The liability for unpaid tax. A special way to ensure tax. VAT return. Records for VAT purposes in connection with the VAT returns, Recapitulative statements and Intrastat. Corrective and additional tax return. 13. The VAT Act valid in the Czech Republic in relation to the Council Directive on the common system of VAT. European Court of Justice case law. 14. Application of excise and energy taxes on individual commodities. The subject of tax, tax rates, tax calculation, tax returns.

Conditions for subject completion

Full-time form (validity from: 2009/2010 Winter semester, validity until: 2016/2017 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Examination Examination 100  51
Mandatory attendence parzicipation: Attendance at seminars is set at a minimum of 75%.

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2016/2017 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2015/2016 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2014/2015 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2013/2014 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2013/2014 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Compulsory study plan
2012/2013 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Compulsory study plan
2011/2012 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 1 Compulsory study plan
2010/2011 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2009/2010 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner