|
Lecturer(s)
|
-
Nocar Josef, Ing.
-
Hrubá Smržová Petra, JUDr. Ph.D.
-
Anderlová Silvie, JUDr. et Mgr.
|
|
Course content
|
1. General Part of Tax Law 2. Tax Administration 3. Direct Tax 4. Indirect Tax 5. Duties 6. Customs 7. Aboliton of double taxation Contracts
|
|
Learning activities and teaching methods
|
Lecture supplemented with a discussion, Seminar classes, Lecture with visual aids
- Contact hours
- 26 hours per semester
- Practical training (number of hours)
- 26 hours per semester
- Individual project (40)
- 40 hours per semester
- Preparation for comprehensive test (10-40)
- 40 hours per semester
- Preparation for an examination (30-60)
- 60 hours per semester
|
| prerequisite |
|---|
| Knowledge |
|---|
| Recommand to absolving Financial Law 1. |
| learning outcomes |
|---|
| The student will comprehend tax-legal terminology, master the essential tax-legal procedures, understand the role of Tax Law in the country´s economy, describe the essential tax-legal institutions, review the current role of tax relationships, identify and determine the weak and strong points in the current tax development, and apply his/her knowledge to model situations in the area of state economy. Further, the student will be able to act and find solutions in accordance with tax-legal principles, evaluate, justify and assess the chosen solutions in accordance and within the framework of the CR (EU) legislature, and draw general conclusions. |
| teaching methods |
|---|
| Lecture with visual aids |
| Lecture supplemented with a discussion |
| Seminar classes |
| assessment methods |
|---|
| Oral exam |
| Test |
|
Recommended literature
|
-
Bakeš Milan a kolektiv. Finanční právo. Praha, 2012.
-
Jánošíková, Petra a kolektiv. Daňové právo de lege lata. Plzeň, 2014.
-
Jánošíková, Petra; Mrkývka, Petr. Finanční a daňové právo. 2. aktualizované a doplněné vydání. 2016. ISBN 978-80-7380-639-2.
-
Jánošíková Petra, Mrkývka Petr, Tomažič Ivan. Finanční a daňové právo. Plzeň, 2009.
-
Outlá Anna a kol. Veřejnoprávní aspekty podnikání. Plzeň, 2012.
-
Vybíral, Roman a kolektiv. Praktikum Finanční právo. Plzeň: Aleš Čeněk, 2014.
|