117-0335/04 – Indirect Taxes B (NDB)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorIng. Kateřina Krzikallová, Ph.D.Subject version guarantorprof. Ing. Jan Široký, CSc.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2017/2018Year 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 Credit and Examination 2+2

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:

Framework syllabus of lectures: 1. Summary of fundamental rights and obligations of the VAT payer. Differences in application of VAT in the domestic, within the EU and in relation to the third countries. 2. Types of business contracts and their relation to VAT. 3. Lease and sublease of movable and selected immovable property. Maintenance, repair and technical improvement of property. Fixed assets and adjustment of the tax deduction. Application of VAT in the building industry. Housing construction and buildings for social housing. Transfer of selected immovable properties. The reverse charge system at domestic taxable transactions. 4. Supply and acquisition of goods within the EU in specific cases. Transfer of business assets. Forwarding of goods. Supply and acquisition of new means of transport. 5. Supply of services within the EU and third countries including specific cases. The reverse charge system for domestic taxable supplies. 6. Application of VAT on import and export of goods. Special procedures. 7. VAT refund institute in the Czech Republic and other Member States. Basic information about the registration of Czech taxpayers in other Member States. 8. VAT administration. Registration and cancellation of registration. Sanctions for failure to comply with the obligations under the VAT Act. Taxation period. Legal deadlines for tax maturity and refund of excess deduction. Procedure to remove doubts. 9. Liability for unpaid tax. Special way of guarantee of tax payment. An institute of unreliable VAT payer and unreliable person. 10. Tax return. Evidence for tax purposes in relation to the VAT return, VAT control statement, Recapitulative statement and Intrastat. Supplementary and corrective tax return. 11. VAT Act in force in the Czech Republic in relation to the Directive on the common system of VAT. Judgments of the Court of Justice of the European Union. 12. Application of excise duties and energy taxes on particular commodities. Subject to tax, tax rates, calculation of tax, tax returns.

Conditions for subject completion

Full-time form (validity from: 2017/2018 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Credit and Examination Credit and Examination 100 (100) 51
        Credit Credit 40 (40) 21
                credit Written test 40  21
        Examination Examination 60  30
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
2019/2020 (N0488A050004) Finance and Accounting (S02) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2018/2019 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 1 Compulsory study plan
2017/2018 (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