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Lecturer(s)
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Hrubá Smržová Petra, JUDr. Ph.D.
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Nocar Josef, Ing.
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Anderlová Silvie, JUDr. et Mgr.
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Course content
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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
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Learning activities and teaching methods
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Lecture supplemented with a discussion, Seminar classes, Lecture with visual aids
- Preparation for comprehensive test (10-40)
- 44 hours per semester
- Preparation for an examination (30-60)
- 60 hours per semester
- Contact hours
- 52 hours per semester
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| prerequisite |
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| Knowledge |
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| have knowledges from subject Financial Law 1 |
| Skills |
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| demonstrate skills from subject Financial Law 1 |
| Competences |
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| N/A |
| N/A |
| Recommand to pass Financial Law 1. |
| learning outcomes |
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| Knowledge |
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| 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. |
| comprehend tax-legal terminology |
| know the essential tax-legal procedures |
| understand the role of Tax Law in the country´s economy |
| describe the essential tax-legal institutions |
| Skills |
|---|
| review the current role of tax relationships |
| identify and determine the weak and strong points in the current tax development |
| apply his/her knowledge to model situations in the area of state economy |
| negotiate and find solutions in accordance with legislature CZ (EU) |
| evaluate, justify, assess the chosen solutions in accordance and within the framework of the CR (EU) legislature and draw general conclusions |
| Competences |
|---|
| 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. |
| N/A |
| N/A |
| N/A |
| teaching methods |
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| Knowledge |
|---|
| Lecture with visual aids |
| Lecture supplemented with a discussion |
| Seminar classes |
| assessment methods |
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| Oral exam |
| Test |
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Recommended literature
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Hrubá Smržová, P. - Mrkývka, P. a kol. Finanční a daňové právo. 3 vyd.. Plzeň: Aleš Čeněk, 2020.
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Jánošíková, Petra a kol. Daňové právo de lege lata. Plzeň, 2018.
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Karfíková, Marie a kol. Teorie finančního práva a finanční vědy. Praha, 2018.
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Outlá, Anna. Veřejnoprávní aspekty podnikání. Plzeň : Aleš Čeněk, 2012. ISBN 978-80-7380-426-8.
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Vybíral, Roman a kol. Praktikum Finanční právo. Plzeň, 2018.
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