BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2024
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Taught in person.
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Ing. Mgr. Jiří Kappel, Ph.D. (assistant)
Guaranteed by
JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law
Prerequisites (in Czech)
! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Learning outcomes
At the end of the course, the student should understand taxes, interpret and describe the basics of tax administration theory and the tax process and apply them in practice. After completing the course, the student will be able to: - the tax system of the Czech Republic - explain their importance for determining the tax liability - compare the legal structure of individual taxes in the Czech Republic - define the main differences in selected tax systems and tax administrations between EU Member States - apply the acquired knowledge in contact with the tax administrator
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
    required literature
  • RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - The Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
    recommended literature
  • Interaktivní osnova k předmětu
  • Daňový řád. Edited by Tomáš Rozehnal. 2. vydání. Praha: Wolters Kluwer, 2021, xvii, 551. ISBN 9788075989635. info
  • Daňový řád : komentář. Edited by Ondřej Lichnovský - Roman Ondrýsek - Petra Eckert Nováková - Eva. 4. vydání. V Praze: C.H. Beck, 2021, xx, 1062. ISBN 9788074008382. info
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Teacher's information
During the semester, students will be informed about changes in legal regulation and other suitable publications supplementing the teaching material. The program of lectures and seminars will be updated for specific dates in the interactive syllabus of the course on the IS.
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023.

BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2023
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Taught in person.
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Ing. Mgr. Jiří Kappel, Ph.D. (assistant)
Guaranteed by
JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Mon 25. 9. to Fri 22. 12. Thu 8:00–9:40 126
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 2. 10. to Fri 22. 12. Thu 10:00–11:40 030, I. Pařízková
Prerequisites (in Czech)
! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Learning outcomes
At the end of the course, the student should understand taxes, interpret and describe the basics of tax administration theory and the tax process and apply them in practice. After completing the course, the student will be able to: - the tax system of the Czech Republic - explain their importance for determining the tax liability - compare the legal structure of individual taxes in the Czech Republic - define the main differences in selected tax systems and tax administrations between EU Member States - apply the acquired knowledge in contact with the tax administrator
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
    required literature
  • RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - The Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
    recommended literature
  • Interaktivní osnova k předmětu
  • Daňový řád. Edited by Tomáš Rozehnal. 2. vydání. Praha: Wolters Kluwer, 2021, xvii, 551. ISBN 9788075989635. info
  • Daňový řád : komentář. Edited by Ondřej Lichnovský - Roman Ondrýsek - Petra Eckert Nováková - Eva. 4. vydání. V Praze: C.H. Beck, 2021, xx, 1062. ISBN 9788074008382. info
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
Teacher's information
During the semester, students will be informed about changes in legal regulation and other suitable publications supplementing the teaching material. The program of lectures and seminars will be updated for specific dates in the interactive syllabus of the course on the IS.
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2024.

BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2022
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Taught in person.
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Ing. Mgr. Jiří Kappel, Ph.D. (assistant)
Guaranteed by
JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Mon 19. 9. to Fri 16. 12. Thu 8:00–9:40 126
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 26. 9. to Fri 16. 12. Thu 10:00–11:40 030, I. Pařízková
Prerequisites (in Czech)
! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Learning outcomes
At the end of the course, the student should understand taxes, interpret and describe the basics of tax administration theory and the tax process and apply them in practice. After completing the course, the student will be able to: - the tax system of the Czech Republic - explain their importance for determining the tax liability - compare the legal structure of individual taxes in the Czech Republic - define the main differences in selected tax systems and tax administrations between EU Member States - apply the acquired knowledge in contact with the tax administrator
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
    recommended literature
  • Daňový řád. Edited by Tomáš Rozehnal. 2. vydání. Praha: Wolters Kluwer, 2021, xvii, 551. ISBN 9788075989635. info
  • Daňový řád : komentář. Edited by Ondřej Lichnovský - Roman Ondrýsek - Petra Eckert Nováková - Eva. 4. vydání. V Praze: C.H. Beck, 2021, xx, 1062. ISBN 9788074008382. info
  • RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - The Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
Teacher's information
During the semester, students will be informed about changes in legal regulation and other suitable publications supplementing the teaching material. The program of lectures and seminars will be updated for specific dates in the interactive syllabus of the course on the IS.
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2023, Autumn 2024.

BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2021
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Taught in person.
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Ing. Mgr. Jiří Kappel, Ph.D. (assistant)
Guaranteed by
JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Mon 20. 9. to Fri 17. 12. Thu 8:00–9:40 126
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 27. 9. to Fri 17. 12. Thu 10:00–11:40 140, I. Pařízková
Prerequisites (in Czech)
! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Learning outcomes
At the end of the course, the student should understand taxes, interpret and describe the basics of tax administration theory and the tax process and apply them in practice. After completing the course, the student will be able to: - the tax system of the Czech Republic - explain their importance for determining the tax liability - compare the legal structure of individual taxes in the Czech Republic - define the main differences in selected tax systems and tax administrations between EU Member States - apply the acquired knowledge in contact with the tax administrator
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
Teacher's information
During the semester, students will be informed about changes in legal regulation and other suitable publications supplementing the teaching material. The program of lectures and seminars will be updated for specific dates in the interactive syllabus of the course on the IS.
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2020
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Taught online.
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Guaranteed by
JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Thu 16:00–17:40 258
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 12. 10. to Fri 15. 1. Thu 18:00–19:40 214, I. Pařízková
Prerequisites (in Czech)
! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2019
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Guaranteed by
JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Mon 23. 9. to Fri 20. 12. Thu 8:00–9:40 257
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 30. 9. to Fri 20. 12. Thu 10:00–11:40 129, I. Pařízková
BEP501Zk/02: No timetable has been entered into IS. I. Pařízková
Prerequisites (in Czech)
! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2018
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Guaranteed by
JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Mon 24. 9. to Fri 21. 12. Thu 8:00–9:40 316
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 1. 10. to Fri 21. 12. Thu 10:00–11:40 316, I. Pařízková
BEP501Zk/02: No timetable has been entered into IS. I. Pařízková
Prerequisites (in Czech)
! OBOR ( PR ) && ! PROGRAM ( N - VS )
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2017
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Guaranteed by
JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Mon 25. 9. to Fri 22. 12. Thu 8:00–9:30 316
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 2. 10. to Fri 22. 12. Thu 9:35–11:05 316, I. Pařízková
BEP501Zk/02: No timetable has been entered into IS. I. Pařízková
Prerequisites (in Czech)
! OBOR ( PR ) && ! PROGRAM ( N - VS )
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2016
Extent and Intensity
2/2/0. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
Dr Mgr. Damian Czudek, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Guaranteed by
JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Mon 26. 9. to Fri 23. 12. Thu 8:00–9:30 316
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 3. 10. to Fri 23. 12. Thu 9:35–11:05 316, I. Pařízková
BEP501Zk/02: No timetable has been entered into IS. I. Pařízková
Prerequisites (in Czech)
! OBOR ( PR ) && ! PROGRAM ( N - VS )
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2015
Extent and Intensity
2/2. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant)
Guaranteed by
JUDr. Ivana Pařízková, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Thu 8:00–9:30 315
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 28. 9. to Fri 18. 12. Thu 9:35–11:05 315, I. Pařízková
BEP501Zk/02: No timetable has been entered into IS. I. Pařízková
Prerequisites (in Czech)
! OBOR ( PR ) && ! PROGRAM ( N - VS )
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2014
Extent and Intensity
2/2. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Mon 22. 9. to Fri 19. 12. Mon 8:00–9:30 025
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 29. 9. to Fri 19. 12. Mon 9:35–11:05 025, P. Mrkývka, I. Pařízková
BEP501Zk/02: No timetable has been entered into IS. P. Mrkývka
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2013
Extent and Intensity
2/2. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Mon 23. 9. to Fri 20. 12. Mon 9:35–11:05 025
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 30. 9. to Fri 20. 12. Mon 8:00–9:30 140, P. Mrkývka, I. Pařízková
BEP501Zk/02: No timetable has been entered into IS. P. Mrkývka
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2012
Extent and Intensity
2/2. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
Mon 24. 9. to Fri 21. 12. Mon 8:00–9:30 S71
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 1. 10. to Fri 21. 12. Mon 9:35–11:05 S71, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/02: Mon 1. 10. to Fri 21. 12. Mon 11:10–12:40 S71, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/03: Mon 1. 10. to Fri 21. 12. Mon 13:30–15:00 034, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/04: No timetable has been entered into IS. P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2011
Extent and Intensity
2/2. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
JUDr. Ing. Libor Kyncl, Ph.D. (lecturer)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková
Timetable
Tue 9:35–11:05 140
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 26. 9. to Fri 16. 12. Tue 13:30–15:00 214, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/02: Mon 26. 9. to Fri 16. 12. Tue 8:00–9:30 215, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/03: Mon 26. 9. to Fri 16. 12. Tue 11:10–12:40 316, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/04: No timetable has been entered into IS. P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Taxes and Tax Administration in CR and EU

Faculty of Law
Autumn 2010
Extent and Intensity
2/2. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková
Timetable
Tue 9:35–11:05 214
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 27. 9. to Fri 17. 12. Tue 8:00–9:30 214
BEP501Zk/02: Mon 27. 9. to Fri 17. 12. Tue 11:10–12:40 214
BEP501Zk/03: No timetable has been entered into IS.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Taxes and tax administration in CR and EU

Faculty of Law
Autumn 2009
Extent and Intensity
2/2. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Mgr. Tomáš Rozehnal, Ph.D. (assistant)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková
Timetable
Mon 9:35–11:05 025
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 28. 9. to Fri 18. 12. Mon 8:00–9:30 025, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/02: Mon 28. 9. to Fri 18. 12. Mon 11:10–12:40 025, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/03: No timetable has been entered into IS. P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
At the end of the course student should be able: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Teaching methods
Speaches and practical seminars focused on apllication of knowledge from the speaches.
Assessment methods
Written test, at least 60 % to pass.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Taxes and tax administration in CR and EU

Faculty of Law
Autumn 2008
Extent and Intensity
2/2. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Bc. Ing. Mojmír Sabolovič, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
doc. Ing. Eva Tomášková, Ph.D. (lecturer)
Mgr. Jan Neckář, Ph.D. (assistant)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Eva Vinklárková
Timetable
Mon 22. 9. to Fri 19. 12. Mon 8:00–9:30 025
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 29. 9. to Fri 19. 12. Mon 9:35–11:05 025, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/02: No timetable has been entered into IS. P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives
Main objectives can be summarized as follows: to understand the tax system in the Czech republic and the tax legal regulation; to learn the European standards of taxes; to delineate the major differences between tax systems and tax administration of member states of the European Union; to understand the system functioning of the international tax administration cooperation.
Syllabus
  • 1. Tax concept, economic and legal base of tax, tax system in the Czech Republic; 2. Tax law, tax system and tax law, tax law sources, tax law principles, interpretations and applications of tax law regulations, system of the tax law; 3. The tax administration – one of elements of the financial administration, concepts: tax administration, tax administrator, recipients of tax administration, tax administrations system, right to information in the tax administration; 4. Tax procedures I – tax processes and auto-application, subjects in the tax procedures, principles of the tax administrative process, stages of the tax process; 5. Tax procedures II – the tax process initialisation, proofs, process securing, revenue ruling, appellate proceeding, execution, nolle prosequi; 6. Tax procedures III – registration and tax searching; 7. Tax procedures IV – assessment of a tax 8. Tax procedures V – collection activity 9. Legal regulation of the abolition of double taxation, systems of international tax administrative cooperation; 10. European legal regulation of indirect taxation I – V.A.T. 11. European legal regulation of indirect taxation II – consumption taxes 12. and 13. Excurcus to tax systems of the Member States of the European Union
Literature
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa - berní právo. 1. vyd. Brno: Masarykova univerzita, 2008, 509 s. ISBN 9788072392308. info
Assessment methods
Lectures and seminars with discussion. Oral exam.
Language of instruction
Czech
Further comments (probably available only in Czech)
Study Materials
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Taxes and tax administration in CR and EU

Faculty of Law
Autumn 2007
Extent and Intensity
2/2. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: Eva Korbičková
Timetable
Mon 24. 9. to Fri 21. 12. Mon 9:35–11:05 025
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 1. 10. to Fri 21. 12. Mon 8:00–9:30 025, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/02: Mon 1. 10. to Fri 21. 12. Mon 11:10–12:40 025
BEP501Zk/03: No timetable has been entered into IS.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives (in Czech)
Předmět podává informaci o daňové soustavě v České republice a její právní regulaci, jakož i o vybraných problémech evropských standardů v oblasti daní, vybraných daňových soustavách uplatňovaných v rámci členských států EU a mezinárodní spolupráci při správě daní.
Syllabus (in Czech)
  • V rámci přednášek bude výuka zaměřena na základní obecné otázky finančního práva, resp. práva berního. V rámci seminářů pak bude výuka zaměřena specifičtěji na oblast berního práva. 1. Pojem daň, ekonomická a právní podstata daně, soustava daní v České republice. 2. Berní právo, daňový systém a berní právo, prameny berního práva, zásady berního práva, interpretace a aplikace norem berního práva, systém berního práva. 3. Správa daní jako součást finanční správy. vymezení pojmu správa daní, správce daně, adresáti správy daní, systém správy daní, právo na informace v rámci správy daní. 4. Daňový proces I.: řízení a autoaplikace, osoby zůčastněné na daňovém procesu, zásady řízení před správcem daně, stádia řízení. 5. Daňový proces II.: Zahájení řízení, zjišťování podkladů a zajištění průběhu řízení, rozhodnutí, opravné prostředky a opravné řízení, výkon rozhodnutí, zastavení řízení. 6. Daňový proces III.: Registrační a vyhledávací proces. 7. Daňový proces IV.: Vyměřovací proces 8. Daňový proces V.: Inkasní proces 9. Právní regulace zamezení dvojího zdanění a systémy mezinárodní spolupráce při správě daní a vymáhání daňových dluhů. 10. Evropská regulace nepřímých daní I.: daň z přidané hodnoty 11. Evropská regulace nepřímých daní II.: spotřební daně. 12. Exkurs do daňových soustav v členských státech EU I. 13. Exkurs do daňových soustav v členských státech EU II.
Literature
  • Mrkývka, Petr a kol. Finanční právo a finanční správa. 2. díl. Vyd. 1. Brno: Masarykova univerzita, 2004. 381s. (Edice učebnice PrF MU v Brně ; č. 355) ISBN 80-210-3578-X
Assessment methods (in Czech)
Zkouška písemná - test.
Language of instruction
Czech
The course is also listed under the following terms Autumn 2006, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Daně a jejich správa v ČR a EU

Faculty of Law
Autumn 2006
Extent and Intensity
2/2. 5 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (lecturer)
JUDr. Dana Šramková, Ph.D., MBA (lecturer)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: Eva Korbičková
Timetable
Mon 25. 9. to Fri 22. 12. Thu 9:35–11:05 133
  • Timetable of Seminar Groups:
BEP501Zk/01: Mon 25. 9. to Fri 22. 12. Thu 8:00–9:30 133, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/02: Mon 25. 9. to Fri 22. 12. Thu 11:10–12:40 133, P. Mrkývka, I. Pařízková, M. Radvan, D. Šramková
BEP501Zk/03: No timetable has been entered into IS.
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives (in Czech)
Předmět podává informaci o daňové soustavě v České republice a její právní regulaci, jakož i o vybraných problémech evropských standardů v oblasti daní, vybraných daňových soustavách uplatňovaných v rámci členských států EU a mezinárodní spolupráci při správě daní.
Syllabus (in Czech)
  • 1. Pojem daň, ekonomická a právní podstata daně, soustava daní v České republice. 2. Berní právo, daňový systém a berní právo, prameny berního práva, zásady berního práva, interpretace a aplikace norem berního práva, systém berního práva. 3. Správa daní jako součást finanční správy. vymezení pojmu správa daní, správce daně, adresáti správy daní, systém správy daní, právo na informace v rámci správy daní. 4. Daňový proces I.: řízení a autoaplikace, osoby zůčastněné na daňovém procesu, zásady řízení před správcem daně, stádia řízení. 5. Daňový proces II.: Zahájení řízení, zjišťování podkladů a zajištění průběhu řízení, rozhodnutí, opravné prostředky a opravné řízení, výkon rozhodnutí, zastavení řízení. 6. Daňový proces III.: Registrační a vyhledávací proces. 7. Daňový proces IV.: Vyměřovací proces 8. Daňový proces V.: Inkasní proces 9. Právní regulace zamezení dvojího zdanění a systémy mezinárodní spolupráce při správě daní a vymáhání daňových dluhů. 10. Evropská regulace nepřímých daní I.: daň z přidané hodnoty 11. Evropská regulace nepřímých daní II.: spotřební daně. 12. Exkurs do daňových soustav v členských státech EU I. 13. Exkurs do daňových soustav v členských státech EU II.
Literature
  • Mrkývka, Petr a kol. Finanční právo a finanční správa. 2. díl. Vyd. 1. Brno: Masarykova univerzita, 2004. 381s. (Edice učebnice PrF MU v Brně ; č. 355) ISBN 80-210-3578-X
Assessment methods (in Czech)
Zkouška písemná - test.
Language of instruction
Czech
The course is also listed under the following terms Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.

BEP501Zk Daně a jejich správa v ČR a EU

Faculty of Law
Autumn 2005

The course is not taught in Autumn 2005

Extent and Intensity
2/0. 3 credit(s). Type of Completion: zk (examination).
Teacher(s)
doc. JUDr. Petr Mrkývka, Ph.D. (lecturer)
JUDr. Ivana Pařízková, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
JUDr. Alena Schillerová, Ph.D. (lecturer), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (lecturer)
Guaranteed by
doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: Eva Korbičková
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
fields of study / plans the course is directly associated with
Course objectives (in Czech)
Předmět podává informaci o daňové soustavě v České republice a její právní regulaci, jakož i o vybraných problémech evropských standardů v oblasti daní, vybraných daňových soustavách uplatňovaných v rámci členských států EU a mezinárodní spolupráci při správě daní.
Syllabus (in Czech)
  • 1. Pojem daň, ekonomická a právní podstata daně, soustava daní v České republice. 2. Berní právo, daňový systém a berní právo, prameny berního práva, zásady berního práva, interpretace a aplikace norem berního práva, systém berního práva. 3. Správa daní jako součást finanční správy. vymezení pojmu správa daní, správce daně, adresáti správy daní, systém správy daní, právo na informace v rámci správy daní. 4. Daňový proces I.: řízení a autoaplikace, osoby zůčastněné na daňovém procesu, zásady řízení před správcem daně, stádia řízení. 5. Daňový proces II.: Zahájení řízení, zjišťování podkladů a zajištění průběhu řízení, rozhodnutí, opravné prostředky a opravné řízení, výkon rozhodnutí, zastavení řízení. 6. Daňový proces III.: Registrační a vyhledávací proces. 7. Daňový proces IV.: Vyměřovací proces 8. Daňový proces V.: Inkasní proces 9. Právní regulace zamezení dvojího zdanění a systémy mezinárodní spolupráce při správě daní a vymáhání daňových dluhů. 10. Evropská regulace nepřímých daní I.: daň z přidané hodnoty 11. Evropská regulace nepřímých daní II.: spotřební daně. 12. Exkurs do daňových soustav v členských státech EU I. 13. Exkurs do daňových soustav v členských státech EU II.
Literature
  • Mrkývka, Petr a kol. Finanční právo a finanční správa. 2. díl. Vyd. 1. Brno: Masarykova univerzita, 2004. 381s. (Edice učebnice PrF MU v Brně ; č. 355) ISBN 80-210-3578-X
Assessment methods (in Czech)
Zkouška písemná - test.
Language of instruction
Czech
The course is also listed under the following terms Autumn 2006, Autumn 2007, Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019, Autumn 2020, Autumn 2021, Autumn 2022, Autumn 2023, Autumn 2024.