117-0344/01 – Taxes in European Union (DAVEU)
| Gurantor department | Department of Accounting and Taxes | Credits | 5 |
| Subject guarantor | prof. Ing. Jan Široký, CSc. | Subject version guarantor | prof. Ing. Jan Široký, CSc. |
| Study level | undergraduate or graduate | Requirement | Compulsory |
| Year | 2 | Semester | winter |
| | Study language | Czech |
| Year of introduction | 2012/2013 | Year of cancellation | 2020/2021 |
| Intended for the faculties | EKF | Intended for study types | Bachelor, Follow-up Master |
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)
Additional study materials
Way of continuous check of knowledge in the course of semester
Presentation in PPT form at seminars.
E-learning
Other requirements
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
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction