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 graduateRequirementChoice-compulsory
Year3Semesterwinter
Study languageCzech
Year of introduction2013/2014Year of cancellation2021/2022
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.
KRU53 Ing. Martina Krügerová, 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:

CONSIGLIO, John A. Insights on financial services regulation. Bingley, England: Emerald Publishing, [2020]. ISBN 978-1-83982-068-7. HAENTJENS, Matthias a Pierre DE GIOIA CARABELLESE. European banking and financial law. 2nd edition. London: Routledge, Taylor & Francis Group, 2020. ISBN 978-1-138-04229-2. RADVAN, Michal, PISTONE, Pasquale, ed. Tax procedures. Amsterdam: IBFD, 2020. EATLP international tax series. ISBN 978-90-8722-623-7.

Recommended literature:

JANKŮ, Martin. EU business law: learning text. Praha: Vysoká škola finanční a správní, 2019. Educopress. ISBN 978-80-7408-186-6. MITSILEGAS, Valsamis, Alberto DI MARTINO a Leandro MANCANO, ed. The Court of Justice and European criminal law: leading cases in a contextual analysis. Oxford: Hart Publishing, 2019. ISBN 978-1-5099-1117-2. WISCHMEYER, Thomas a Timo RADEMACHER, ed. Regulating artificial intelligence. Cham: Springer, 2020. ISBN 978-3-030-32363-9.

Way of continuous check of knowledge in the course of semester

E-learning

Other requirements

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, validity until: 2021/2022 Summer semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of pointsMax. počet pokusů
Exercises evaluation Credit 85 (85) 85 2
        Zápočet Written test 85  85 2
Mandatory attendence participation:

Show history

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
2020/2021 (B6208) Economics and Management (6208R020) Business Economics (03) Ekonomika a právo v podnikání P Czech Ostrava 3 Choice-compulsory study plan
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

Assessment of instruction



2019/2020 Winter
2018/2019 Winter
2017/2018 Winter