119-0351/03 – Tax Law and Tax Process (DPaDPR)

Gurantor departmentDepartment of LawCredits3
Subject guarantorprof. Mgr. Ing. Alexander Bělohlávek, Dr.Subject version guarantorDr Mgr. Damian Czudek, Ph.D.
Study levelundergraduate or graduate
Study languageCzech
Year of introduction2013/2014Year of cancellation
Intended for the facultiesEKFIntended for study typesBachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
CZU0006 Dr Mgr. Damian Czudek, Ph.D.
KOZ0138 Dr Mgr. Michal Kozieł, Ph.D.
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit 2+1

Subject aims expressed by acquired skills and competences

After attending this subject the student will be able: - to understand the fundamentals of law - substantive, procedural, rules, which the law is based on; - be knowledgeable in Czech tax system ; - to know the basic legla regulation of individual types of raxed within tax system; - especially to be knowledgeable in tax administration as for organizational as well as functional aspects; - to be able to cosnider factual and legla statur of given problém (of model example) and apply relevant legal regulation; - to be able to submit basic filing to tax administration authorities.

Teaching methods

Lectures
Tutorials

Summary

The subject brings the basic view of the tax law, both material and procedural ones. The main aim of this course is to get acquinted with tax law fundamentals; rules it is based on and to explain the legal regulations of the individual taxes types ín the frame of tax system. Further, attention will be paid to tax proces and its administration. At the end of this course the student will be able to be orientated in the field of tax law and tax administration and to provide the basic tasks as for tax proces, understand and explain the activities of tax subjects and tax administrators.

Compulsory literature:

Radvan Michal. Czech Tax Law. Brno: Masarykova univerzita Brno; Právnická fakulta, 2010. ISBN 978-80-2105-269-7. JÁNOŠÍKOVÁ, Petra a Petr MRKÝVKA. Finanční a daňové právo. 2. aktualizované a doplněné vydání. Plzeň: Aleš Čeněk, 2016. 496 s. ISBN 978-80-7380-639-2. RADVAN, Michal. Daně a správa daní. Brno: Masarykova univerzita, 2015. 130 s. Učebnice Právnické fakulty MU. ISBN 978-80-210-7746-1. KOBÍK, Jaroslav. Daňový řád s komentářem. 2. aktualiz. vyd. Olomouc: Anag, 2013. 1191 s. ISBN 978-80-7263-769-0.

Recommended literature:

Andy Lymer Taxation: Policy & Practice. Eurospan, 2011.ISBN 1906201145. RADVAN, Michal a Petr MRKÝVKA. Důchodové daně. Brno: Masarykova univerzita, 2016. 247 s. Spisy Právnické fakulty Masarykovy univerzity. ISBN 978-80-210-8395-0. Dostupné také z: https://science.law.muni.cz/knihy/monografie/Radvan_Duchodove_dane.pdf KOBÍK, Jaroslav. Daňový proces: judikatura k problémovým situacím. Olomouc: Anag, 2016. 488 s. ISBN 978-80-7554-029-4. RADVAN, Michal. Czech Tax Law. Brno: Masarykova univerzita Brno, 2010. 65 s. ISBN 978-80-2105-269-7. Studijní materiály z přednášek a seminářů, základní právní předpisy doporučené na přednáškách (zejména daňový řád, jednotlivé daňové zákony, zákon o Finanční správě, zákon o Celní správě). Práce s právními předpisy v papírové a elektronické formě – ASPI, atd., práce s veřejnými rejstříky a databázemi.

Way of continuous check of knowledge in the course of semester

E-learning

Další požadavky na studenta

Within the study to monitor the actual changes of legislation in accordance with the pedagogue´s instructions.

Prerequisities

Subject has no prerequisities.

Co-requisities

Subject has no co-requisities.

Subject syllabus:

- tax law - its systém and its place in financial and public law - introduction of revenue alw - constructiing elements of tax, tax function, tax clasiffication, tax net, sources, rules - direct taxes – income tax - indirect taxes – VAT, consumption tax - transfer taxes, charges - tax administration as special part of public administration and financial administration - tax administrator term, characteristics, competence, reorganization of tax administration - phases of tax administration - characteristics of tax proceeding - steps of tax process - tax proces - general and special - subsidiarity in administrative procedure rules

Conditions for subject completion

Full-time form (validity from: 2013/2014 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation Credit 85 (85) 85
        Zápočet Written test 85  85
Mandatory attendence parzicipation:

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Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2019/2020 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 3 Choice-compulsory study plan
2018/2019 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 3 Choice-compulsory study plan
2017/2018 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 3 Choice-compulsory study plan
2016/2017 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 3 Choice-compulsory study plan
2015/2016 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 2 Choice-compulsory study plan
2014/2015 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 3 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner