117-0335/04 – Indirect Taxes B (NDB)
| Gurantor department | Department of Accounting and Taxes | Credits | 5 |
| Subject guarantor | prof. Ing. Tomáš Tichý, Ph.D. | Subject version guarantor | prof. Ing. Tomáš Tichý, Ph.D. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2017/2018 | Year of cancellation | |
| Intended for the faculties | EKF | Intended for study types | Follow-up Master |
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
Tutorials
Teaching by an expert (lecture or tutorial)
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:
Recommended literature:
Additional study materials
Way of continuous check of knowledge in the course of semester
E-learning
Other requirements
There are no aditional requirements.
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction