120-0543/01 – Doing Business in the EU (DBEU)

Gurantor departmentDepartment of European IntegrationCredits4
Subject guarantorprof. Ing. Karel Skokan, Ph.D.Subject version guarantorprof. Ing. Karel Skokan, Ph.D.
Study levelundergraduate or graduateRequirementChoice-compulsory
Year3Semestersummer
Study languageEnglish
Year of introduction2008/2009Year of cancellation2011/2012
Intended for the facultiesEKFIntended for study typesFollow-up Master, Bachelor
Instruction secured by
LoginNameTuitorTeacher giving lectures
BUR181 Ing. Renata Burdiláková
Extent of instruction for forms of study
Form of studyWay of compl.Extent
Full-time Credit and Examination 2+1

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

Další požadavky na studenta

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

Full-time form (validity from: 1960/1961 Summer semester, validity until: 2016/2017 Winter semester)
Task nameType of taskMax. number of points
(act. for subtasks)
Min. number of points
Exercises evaluation and Examination Credit and Examination 100 (100) 51
        Exercises evaluation Credit 35 (35) 0
                Other task type Other task type 35  0
        Examination Examination 65 (65) 0
                Written examination Written examination 65  0
Mandatory attendence parzicipation:

Show history

Occurrence in study plans

Academic yearProgrammeField of studySpec.FormStudy language Tut. centreYearWSType of duty
2011/2012 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B6208) Economics and Management (6202R049) Accounting and Taxes (00) Accounting and Taxes P Czech Ostrava 3 Choice-compulsory study plan
2010/2011 (B6208) Economics and Management (6208R037) Management (00) Management P Czech Ostrava 2 Choice-compulsory study plan
2010/2011 (N6202) Economic Policy and Administration (6202T010) Finance (01) Finance P Czech Ostrava 2 Choice-compulsory study plan
2010/2011 (N6208) Economics and Management (6208T062) Marketing and Business (00) Marketing and Business P Czech Ostrava 2 Choice-compulsory study plan
2009/2010 (B6202) Economic Policy and Administration (6202R010) Finance (01) Finance P Czech Ostrava 3 Choice-compulsory study plan
2008/2009 (B6202) Economic Policy and Administration (6202R010) Finance (01) Finance P Czech Ostrava 3 Choice-compulsory study plan

Occurrence in special blocks

Block nameAcademic yearForm of studyStudy language YearWSType of blockBlock owner