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Lecturer(s)
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Bárková Dana, Ing. Mgr. Ph.D.
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Course content
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1. Taxation law in general, system and properties of taxes 2. Principles of tax harmonisation in the EU 3. VAT, its properties, European and Czech VAT legislation 4. Other indirect taxes - properties, European and Czech legislation 5. Personal income tax in the Czech Republic, comparison with other Member States 6. Corporate income tax in the Czech Republic, comparison with other Member States, EU directives in the area 7. Property taxes in the Czech Republic, comparison with other Member States 8. Treaties of double tax avoidance 9. CJ EU decisions in tax area 10. Tax optimization 11. Further prospects of tax harmonisation in the EU
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Learning activities and teaching methods
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Seminar
- Individual project (40)
- 40 hours per semester
- Preparation for an examination (30-60)
- 38 hours per semester
- Contact hours
- 26 hours per semester
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| prerequisite |
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| Knowledge |
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| know basic legal terminology |
| know fundamentals of economics |
| Skills |
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| working knowledge of English (B1) |
| Competences |
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| N/A |
| learning outcomes |
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| Knowledge |
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| describe the main types of taxes, their system and classification |
| explain principles of VAT and describe its harmonisation within the EU |
| relate tax area to the process of EU integration |
| Skills |
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| be knowledgeable in European taxation law and CJ EU rulings in taxation matters |
| evaluate pros and cons of the tax system of their home countries |
| Competences |
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| N/A |
| teaching methods |
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| Knowledge |
|---|
| Seminar |
| assessment methods |
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| Combined exam |
| Individual presentation at a seminar |
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Recommended literature
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Czech taxation in 2008. Vol. II. Praha : Trade Links, 2008.
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Czech taxation in 2008. Vol. I. Praha : Trade Links, 2008.
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http://ec.europa.eu/taxation_customs/common/legislation/legislation/index_en.htm.
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Taxation trends in the European Union, 2014 edition.
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Craig, Paul P.,; De Búrca, G. The evolution of EU law. 2nd ed. Oxford : Oxford University Press, 2011. ISBN 978-0-19-959296-8.
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Garner, Bryan A. Black's law dictionary. seventh edition. St. Paul : West Group, 1999. ISBN 0-314-22864-0.
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Jánošíková, Petra; Mrkývka, Petr. Finanční a daňové právo. 2. aktualizované a doplněné vydání. 2016. ISBN 978-80-7380-639-2.
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Le Docte, E. Čtyřjazyčný právnický slovník. Vyd 1. PrahaCodex, 1997. ISBN 80-85963-09-4.
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Netušilová, Pavla; Křivka, Tomáš. Reforming the economic and monetary union. Vydání: první. 2015. ISBN 978-80-261-0597-8.
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Tichý, Luboš. Čtyřjazyčný slovník práva Evropské unie = EU law glossary: english-czech-french-german : anglicko-česko-francouzsko-německý. Praha : Linde, 1999. ISBN 80-7201-151-0.
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