117-0812/01 – Indirect Taxes B (NDB)

Gurantor department	Department of Accounting and Taxes	Credits	4
Subject guarantor	Ing. Kateřina Krzikallová, Ph.D.	Subject version guarantor	Ing. Kateřina Krzikallová, Ph.D.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	1	Semester	winter
		Study language	Czech
Year of introduction	2006/2007	Year of cancellation	2008/2009
Intended for the faculties	EKF	Intended for study types	Follow-up Master

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Distance	Credit and Examination	1+0
Lifelong	Credit and Examination	1+0

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 ecological taxes including their practical application.

Teaching methods

Lectures

Summary

The cavity of understanding value added tax, consumer and ecological taxes and its practical application.

Compulsory literature:

1.Daňové zákony a předpisy související – úplná znění s aktuální platností 2.Pitner Ladislav, Benda Václav, Daň z přidané hodnoty s komentářem 2010, Nakladatelství Anag, 2010 3.Galočík Svatopluk, Paikert Oto, DPH 2010 - výklad s příklady, Nakladatelství Grada, 2010 4.Svátková Slavomíra, Spotřební a ekologické daně v ČR, Wolters Kluwer, 2009

Recommended literature:

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

Conditions for subject completion

Lifelong form (validity from: 1960/1961 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 (145)	51	3
Examination	Examination	100	0	3
Exercises evaluation	Credit	45	0	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 year	Programme	Branch/spec.	Form	Study language	Tut. centre	Year	Type of duty
2008/2009	(N6208) Economics and Management	(6202T049) Accounting and Taxes	C	Czech	Ostrava	1	Compulsory	study plan
2007/2008	(N6202) Economic Policy and Administration	(6202T049) Accounting and Taxes	C	Czech	Ostrava	1	Compulsory	study plan
2007/2008	(N6208) Economics and Management	(6202T049) Accounting and Taxes	C	Czech	Ostrava	1	Compulsory	study plan
2006/2007	(N6202) Economic Policy and Administration	(6202T049) Accounting and Taxes	C	Czech	Ostrava	1	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

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