117-0344/01 – Taxes in European Union (DAVEU)

Gurantor departmentDepartment of Accounting and TaxesCredits5
Subject guarantorprof. Ing. Jan Široký, CSc.Subject version guarantorprof. Ing. Jan Široký, CSc.
Study levelundergraduate or graduateRequirementCompulsory
Year1Semesterwinter
Study languageCzech
Year of introduction2012/2013Year of cancellation
Intended for the facultiesEKFIntended for study typesFollow-up Master, Bachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BIE0019 doc. Ing. Alžbeta Bieliková, PhD.
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+1

Subject aims expressed by acquired skills and competences

Identify characteristics of European Union member states. Apply tax systems knowledge on individual member states of the European Union. Analyse basic legislation in the field of taxes in the European Community.

Teaching methods

Lectures
Individual consultations

Summary

The aim of this course is to explain the taxation in the European Union to students. It starts with the explanation of the basic tax indexes, taxes in all EU countries-27, its development, the structure of tax revenues and tax burden of EU inhabitants. The main part of the course is devoted to the coordination and the harmonisation of direct taxes, the value added tax and excise taxes. The most important „tax“ directives of the European Community are analysed, including the Council Directive 2006/112/EC. The attention is devoted to present topics: the high taxation of labour, reducing of the harmful tax competition and the implementation of ecological taxes.

Compulsory literature:

GERZOVA, Larisa et all., eds. European Tax Handbbok 2018. Amsterodam, IBFD: 2018. 1204 p. ISBN 978-9-8722-455-4.

Recommended literature:

https://ec.europa.eu/taxation_customs/index_en/ (European Commission - taxation and customs) https://eur-lex.europa.eu/homepage.htlm (Database Eur-lex)

Way of continuous check of knowledge in the course of semester

Presentation in PPT form at seminars.

E-learning

Další požadavky na studenta

Additional requirements for the student to be determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Content of the course: 1. Explanation of main tax conceptions and definitions 2. The coordination and the harmonisation versus the competition of tax systems 3. The role of the Court of Justice in the tax harmonisation 4. The harmonisation of direct taxes I. 5. The harmonisation of direct taxes II. 6. The harmonisation of the value added tax I. 7. The harmonisation of the value added tax II. 8. The harmonisation of excise taxes 9. The basic characteristics of direct taxes in the EU countries-27 10. The basic characteristics of indirect taxes in the EU countries-27 11. The implementation of ecological taxes 12. The role of taxes in European Union budget

Conditions for subject completion

Full-time form (validity from: 2012/2013 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 30  16
        Examination Examination 70  35
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2019/2020 (N6202) Economic Policy and Administration (6210T004) European Integration P Czech Ostrava 2 Compulsory study plan
2018/2019 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2018/2019 (N6202) Economic Policy and Administration (6210T004) European Integration P Czech Ostrava 2 Compulsory study plan
2017/2018 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2017/2018 (N6202) Economic Policy and Administration (6210T004) European Integration P Czech Ostrava 2 Compulsory study plan
2016/2017 (N6202) Economic Policy and Administration (6210T004) European Integration P Czech Ostrava 2 Compulsory study plan
2016/2017 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2015/2016 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2015/2016 (N6202) Economic Policy and Administration (6210T004) European Integration P Czech Ostrava 2 Compulsory study plan
2014/2015 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2013/2014 (N6208) Economics and Management (6202T049) Accounting and Taxes P Czech Ostrava 2 Compulsory study plan
2013/2014 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 2 Compulsory study plan
2013/2014 (N6202) Economic Policy and Administration (6210T004) European Integration P Czech Ostrava 1 Compulsory study plan
2013/2014 (N6202) Economic Policy and Administration (6210T004) European Integration (00) European Integration P Czech Ostrava 1 Compulsory study plan
2012/2013 (N6208) Economics and Management (6202T049) Accounting and Taxes (00) Účetnictví a daně P Czech Ostrava 2 Compulsory study plan
2012/2013 (N6202) Economic Policy and Administration (6210T004) European Integration (00) European Integration P Czech Ostrava 1 Compulsory study plan
2012/2013 (B6202) Economic Policy and Administration (6202R010) Finance (00) Finance P Czech Ostrava 3 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner