153-0509/01 – Daně v Evropské unii (TEU)

Gurantor department	Department of Public Economics	Credits	4
Subject guarantor	prof. Ing. Jan Široký, CSc.	Subject version guarantor	prof. Ing. Jan Široký, CSc.
Study level	undergraduate or graduate	Requirement	Compulsory
Year	2	Semester	winter
		Study language	Czech
Year of introduction	2007/2008	Year of cancellation	2011/2012
Intended for the faculties	EKF	Intended for study types	Bachelor

Instruction secured by
Login	Name	Tuitor	Teacher giving lectures
S1I90	prof. Ing. Jan Široký, CSc.

Extent of instruction for forms of study
Form of study	Way of compl.	Extent
Full-time	Credit and Examination	2+1

Subject aims expressed by acquired skills and competences

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.

Teaching methods

Summary

The aim of this course is to explain the taxation in the EU. It starts with the explanation of the basic tax indexes, taxes in all EU countries-27, its development, the structure of tax revenues and tax burden of EU inhabitants. The main part of the course is devoted to the coordination and the harmonisation of direct taxes, VAT and excise taxes. The most important „tax“ directives of the European Community are analysed. The attention is devoted to present topics: the high taxation of labour, reducing of the harmful tax competition and the implementation of ecological taxes.

Compulsory literature:

KESTI, J. (ed.) European Tax Handbook. Amsterodam: IBFD, 2009. ISBN 978-90-8722-052-5. VAT and Direct Taxation. Amsterodam: IBFD, 2009. ISBN 978-90-8722-060-0.

Recommended literature:

http://europa.eu.int/comm/taxation_customs/index_en.htm (official website of European Commission)

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:

Content of the course: 1. Explanation of main tax conceptions and definitions 2. The coordination and the harmonisation versus the competition of tax systems 3. The role of the European Court of Justice in the tax harmonisation 4. The harmonisation of direct taxes I. 5. The harmonisation of direct taxes II. 6. The harmonisation of the value added tax I. 7. The harmonisation of the value added tax II. 8. The harmonisation of excise taxes 9. The basic characteristics of direct taxes in the EU countries-27 10. The basic characteristics of indirect taxes in the EU countries-27 11. The implementation of ecological taxes 12. The role of taxes in European Union budget

Conditions for subject completion

Full-time form (validity from: 1960/1961 Summer semester)

Task name	Type of task	Max. number of points (act. for subtasks)	Min. number of points	Max. počet pokusů
Exercises evaluation and Examination	Credit and Examination	100 (100)	51	3
Exercises evaluation	Credit	30	0	3
Examination	Examination	70	0	3

Mandatory attendence participation:

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Conditions for subject completion and attendance at the exercises within ISP:

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Occurrence in study plans

Academic year	Programme	Branch/spec.	Spec.	Zaměření	Form	Study language	Tut. centre	Year	W	S	Type of duty
2009/2010	(B6208) Economics and Management	(6208R174) European Business Studies			P	Czech	Ostrava	1			Choice-compulsory	study plan
2007/2008	(B6202) Economic Policy and Administration	(6202R010) Finance	(01) Finance		P	Czech	Ostrava	2			Compulsory	study plan

Occurrence in special blocks

Block name	Academic year	Form of study	Study language	Year	W	S	Type of block	Block owner

Assessment of instruction

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