MVV191K Polish and Comparative Tax Law

Faculty of Law
Spring 2016

The course is not taught in Spring 2016

Extent and Intensity
0/1. 5 credit(s). Type of Completion: k (colloquium).
Teacher(s)
dr hab. Mariusz Popławski (lecturer), doc. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
Guaranteed by
doc. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Mgr. Věra Redrupová, B.A.
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable of Seminar Groups
MVV191K/01: 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.

The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 0/30, only registered: 0/30
fields of study / plans the course is directly associated with
there are 31 fields of study the course is directly associated with, display
Course objectives
At the end of the course, students should be able to:
- depict and understand general tax law related issues from the perspective of UE country;
- depict and understand constructive items of income, turnover and property taxes;
- depict some differences within the scope of tax related issues between Poland and other countries
Syllabus
  • I. General tax law related issues
  • 1.Sources of external tax law on the basis of selected tax issues
  • 2.Creation of internal tax law
  • 3.Application of tax law
  • II. General Tax law
  • 1.Parties to a legally binding fiscal relationship
  • 2. From tax liability to tax arrears
  • 3. Special principles concerning the assessment of taxbase
  • 4.The expiry of tax obligations and overpayment
  • 5.Tax procedures
  • III Substantive tax law - general information
  • 1.Individuals’ income tax
  • 2. Legal persons’ income tax
  • 3.VAT
  • 4.Excise duty 5.Real estate taxes
Literature
  • M. Popławski, Introduction to Polish Tax Law, Białystok 2011, pages 235
Teaching methods
lessons with discussion
Assessment methods
test
Language of instruction
English
Further comments (probably available only in Czech)
Study Materials
The course is taught only once.

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