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Lecturer(s)
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Zelenská Taťána, JUDr. Mgr. Ph.D.
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Melotíková Petra, Mgr. Ph.D.
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Course content
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Themes of lessons: 1. Introduction to Course. The Concept of Financial Law and its Sources. 2. Tax System of the Czech Republic 3. Real Estate Tax 4. Income Taxes, Personal Income Tax 5. Road Tax 6. Value-added tax, Environmental Taxes 7. Local Charges vs. Municipal Taxes 8. Tax Administration 9. Subjects of Financial Relationships - Financial/State Authorities in the CR 10., 11. State Budget and Local Budgets in the CR, Budgetary Process in the CR 12. Examination Lesson
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Learning activities and teaching methods
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Monologic Lecture(Interpretation, Training)
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Learning outcomes
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Students who have completed this course will gain the knowledge and skills in the area of financial and tax law in the Czech republic.
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Prerequisites
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Completion of this course is not conditional upon completion of some other courses.
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Assessment methods and criteria
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Student performance
To get a colloquium students are to fulfill the reguired extent of an attendance at the lectures and get throught the verbal discussion.
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Recommended literature
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Daňové zákony platné pro daný rok.
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Bakeš a kol. (2012). Finanční právo. 6. vydání. Praha: C. H. Beck.
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Janošíková, P., Mrkývka, P. a kol. (2016). Finanční a daňové právo. 2. vydání. Plzeň: Aleš Čeněk.
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Kosikowski, C. (2008). Financial law of the European Union. Remisa 2, Bialystok.
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Radvan, M. (2008). Czech tax law. MU, Brno.
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Terra, B. (2005). European tax law. Kluwer Law International.
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Vančurová, A., Láchová, L. (2014). Daňový systém 2014. 12. vydání. Praha: VOX a.s..
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Wood, P. R. (1995). Comparative financial law. Sečet and Maxwell, London.
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