120-0543/01 – Doing Business in the EU (DBEU)
Gurantor department | Department of International Economic Relations | Credits | 4 |
Subject guarantor | prof. Ing. Karel Skokan, Ph.D. | Subject version guarantor | prof. Ing. Karel Skokan, Ph.D. |
Study level | undergraduate or graduate | Requirement | Choice-compulsory |
Year | 2 | Semester | summer |
| | Study language | English |
Year of introduction | 2008/2009 | Year of cancellation | 2011/2012 |
Intended for the faculties | EKF | Intended for study types | Bachelor, Follow-up Master |
Subject aims expressed by acquired skills and competences
1. To clarify EU business environment
2. To describe EU tax harmonisation
3. To illustrate employment rules in the EU
4. To demonstrate social security principals
Teaching methods
Lectures
Seminars
Summary
The objective of the course is to provide the comprehensive guide to the
European Union
business environment with focus on taxation and social security issues.
Attention is also
devoted to the activities and support of the EU for SMEs and presentation how
the SME
dimension has been incorporated in Community policies and programmes. A wide
range of
different policies, programmes and instruments is presented.
The course is designed to help to understand the EU market and assess the
business
opportunities within it.
Compulsory literature:
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:
Syllabus of the subject:
1. Introduction. A single market, business and trade regulation in the EU.
2. Starting a business in the EU.
3. Paying Taxes– Personal income tax in the EU.
4. Paying Taxes – Corporation income tax in the EU.
5. Paying Taxes– Value added tax in the EU.
Seminars:
In the seminar you will assume the role of a business management consultant
who has been
hired to recommend for a company that is considering expanding its operations
in one of the
selected EU country.
The final product will be a report and presentation delivered in the seminar.
6. Paying Taxes – Excise duties, total tax rate in the EU.
7. Employing workers in the EU.
8. Social security systems in the EU.
9. Social protection in the EU.
10. European Company (Societas Europaea).
11. Funding opportunities for businesses in the EU.
12. Corporate Social Responsibility.
Conditions for subject completion
Occurrence in study plans
Occurrence in special blocks
Assessment of instruction
Předmět neobsahuje žádné hodnocení.