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Lecturer(s)
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Frumarová Kateřina, doc. JUDr. Ph.D.
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Melotíková Petra, Mgr. Ph.D.
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Course content
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The content of the subject combines the contents of Tax law I., Tax Law II. and Charges law
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Learning activities and teaching methods
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unspecified
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Learning outcomes
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Basic thematic areas: 1. Tax law, tax legal relationship, tax system of the Czech Republic. 2. Value added tax 3. Consumer and energy taxes 4. Income Taxes 5. Tax on the acquisition of immovable property 6. Real estate tax 7. Road tax 8. Gambling tax 9. Taxes in the EU and tax harmonization in the EU 10. Local fees 11. Administrative charges 12. Court fees 13. Tax and Fee Administration The content of the thematic areas corresponds to the following subjects: Tax Law I., Tax Law II, Charges Law.
A very good knowledge of the issues of tax and charges law can be assumed.
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Prerequisites
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Successful finish of the subjects Tax law I., II. and Charges law. Students must have completed studies, ie they must complete all prescribed subjects and obtain a certain number of credits.
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Assessment methods and criteria
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Mark
The basic requirement is the theoretical knowledge of the student gained from the lectures, literature and current legal regulations that he can apply on practical examples and situations. Oral exam.
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Recommended literature
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Aktuální právní úprava daní a poplatků.
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Bakeš, M., Karfíková, M., Kotáb, P., Marková, H. a kol. (2012). Finanční právo, 6. upravené vydání. C. H. Beck, Praha.
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Boháč, R. (2013). Daňové příjmy veřejných rozpočtů v ČR. Praha.
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Jánošíková, P. a kol. (2016). Finanční a daňové právo. Plzeň.
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Mrkývka, P. a kol. (2004). Finanční právo a finanční správa. Brno.
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Pelc, V. (2005). Místní poplatky. Praha.
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