117-0438/02 – Indirect Taxes A (NDA)

Gurantor department	Department of Accounting and Taxes	Credits	5
Subject guarantor	Ing. Kateřina Krzikallová, Ph.D.	Subject version guarantor	Ing. Kateřina Krzikallová, Ph.D.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	3	Semester	summer
		Study language	Czech
Year of introduction	2009/2010	Year of cancellation	2012/2013
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
RAN03	Ing. Kateřina Krzikallová, Ph.D.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Part-time	Credit and Examination	12+0

Subject aims expressed by acquired skills and competences

1. To clarify the basic principles of value added tax. 2. To describe the basic principles value added tax exemption. 3. To describe the basic principles of tax liability calculation and declaration of taxes. 4. To define the basic principles of consumption and energy tax assertion.

Teaching methods

Lectures
Tutorials

Summary

Získání základních znalosti o dani z přidané hodnoty, výpočtu daňové povinnosti a podání přiznání k DPH a dále získání přehledu o spotřebních a energetických (ekologických) daních dle jednotlivých komodit.

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

Other conditions are not determined.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

1. Introduction to the taxation of comsumption. Status within the tax system, their significance and trends (value added tax, excise taxes, energy taxes). Principles of application. The basic legal framework. 2. Determination of basic rules. VAT payers and subject to tax. 3. Place of supply. 4. Chargeability of VAT. Chargeable event. 5. VAT rates. 6. Taxable amount, tax liability calculation, taxable period. 7. Entitlement to VAT deduction. 8. VAT-exempt supplies without entitlement to VAT deduction, with entitlement to VAT deduction. 9. Tax documents. 10. Application of VAT in the frame of EU. 11. Importation and exportation of goods. 12. VAT payer´s registration. 13. VAT return. 14. Excise taxes in terms of the Czech Republic 15. Energy taxes in terms of the Czech Republic.

Conditions for subject completion

Part-time form (validity from: 2010/2011 Winter semester, validity until: 2011/2012 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (100)	51	3
Exercises evaluation	Credit	40 (40)	0	3
Written exam	Written test	40	0	3
Examination	Examination	60	0	3

Mandatory attendence participation:

Show history

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

Show history

Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Form	Study language	Tut. centre	Year	Type of duty
2012/2013	(B6208) Economics and Management	(6202R049) Accounting and Taxes	(02) Accounting and Taxes	K	Czech	Ostrava	3	Compulsory	study plan
2011/2012	(B6208) Economics and Management	(6202R049) Accounting and Taxes	(02) Accounting and Taxes	K	Czech	Ostrava	3	Compulsory	study plan
2010/2011	(B6208) Economics and Management	(6202R049) Accounting and Taxes	(02) Accounting and Taxes	K	Czech	Ostrava	3	Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

2012/2013 Summer

2010/2011 Summer