117-0435/01 – 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 graduateRequirementChoice-compulsory
Year1Semesterwinter
Study languageCzech
Year of introduction2011/2012Year of cancellation2012/2013
Intended for the facultiesEKFIntended for study typesFollow-up Master
Instruction secured by
LoginNameTuitorTeacher giving lectures
RAN03 Ing. Kateřina Krzikallová, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Part-time Examination 10+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
Tutorials

Summary

The cavity of understanding value added tax, consumer and energy taxes and their practical application.

Compulsory literature:

ANNACONDIA, Fabiola a Walter van der CORPUT. EU VAT Compass 2011/2012. 1. vyd. Amsterdam: IBFD, 2011. 600 s. ISBN 978-90-8722-099-0. LANG, Michael, Peter MELZ a Eleonor KRISTOFFERSSON. VAT and direct taxation: similarities and differences. Amsterdam: International Bureau of Fiscal Documentation, 2009, 1296 s. ISBN 978-90-8722-060-0. PLATTEEUW, Chris and Pedro PESTANA. Quick Reference to European VAT Compliance. 1.vyd. Alphen aan den Rijn: Kluwer Law International, 2011. 824 s. ISBN 978-90-411-3523-0.

Recommended literature:

DALE, Stephen a Wilbert NIEUWENHUIZEN. VAT Yearbook 2010/2011. VAT Decisions of the Court of Justice of the European Communities 1974-June 2010. 1. vyd. Alphen aan den Rijn: Kluwer Law International, 2011. 832 s. ISBN 9041134131. SCHENK, Alan a Oliver OLDMAN. Value Added Tax: A Comparative Approach. 1. vyd. Cambridge: Univerzity Press, 2007, 532 s. ISBN 978-0-521-61656-0. TERRA, Ben a Julie KAJUS. A Guide to the European VAT Directives, 2012. 1. vyd. Amsterodam: IBFD, 2012. 374 s. ISBN 978-90-8722-125-6.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Additional requirements for the student were not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

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.

Conditions for subject completion

Part-time form (validity from: 2011/2012 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)		Min. number of pointsMax. počet pokusů
Examination Examination 100  51 3
Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic yearProgrammeBranch/spec.Spec.ZaměřeníFormStudy language Tut. centreYearWSType of duty
2012/2013 (N6208) Economics and Management (6202T049) Accounting and Taxes (02) Účetnictví a daně K Czech Ostrava 1 Choice-compulsory study plan
2011/2012 (N6208) Economics and Management (6202T049) Accounting and Taxes (02) Účetnictví a daně K Czech Ostrava 1 Compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner

Assessment of instruction



2011/2012 Winter