153-0311/02 – Taxes in European Union (DAVEU)

Identify characteristics of European Union member states. Apply tax systems knowledge on individual member states of the European Union. Analyse basic legislation in the field of taxes in the European Community.

Object of the course is to familiarize students with taxation within the European Union (hereinafter the "EU"). At the beginning of the course the basic tax indicators are explained. Students are informed about taxation within the EU countries, progress in the field of taxation, structure of tax revenues and tax burden of EU residents. The crucial parts of this course pursue the problematic of coordination and harmonization of taxes including analysis of the most important "tax" EC Directives. In follow-up parts of the course particular taxes, which are applied within the EU Member States, are described: personnel income tax, corporation tax, indirect taxes, property tax and other tax levies. Attention is also aimed to nowadays problems: high taxation of labor, battle against unfair competition and introducing of ecological taxes. Last parts of the course specify double tax treaty agreements and their practical applications in the Czech Republic. Concrete problems in individual EU member states are dealt. Computation and filling of tax returns is included as well (value added tax: intra-Community trade; income tax: double tax treaty).

1) http://europa.eu.int/comm/taxation_customs/index_en.htm [oficiální stránky Evropské komise věnované daním] 2) KESTI, J. (ed.) European Tax Handbook 2009. Amsterdam: IBDF, 2009. 3) KŐNIG, P., a kol. Rozpočet a politiky Evropské unie. 2 vyd. Praha: C.H.Beck, 2009. 630 s. ISBN 978-80-7400-011-9. 4) Taxation trends in the European Union. 2010 Edition. Luxembourg: European Communities and EUROSTAT, 2010. 430 s. ISBN 978-90-79-15801-8.

Presentation in PPT form at seminars.