PrF:BN508Zk Regulation ofProperty Taxation - Course Information
BN508Zk Legal Regulation of Property Taxation
Faculty of LawAutumn 2024
- Extent and Intensity
- 0/0/0. 5 credit(s). Type of Completion: zk (examination).
- Teacher(s)
- Mgr. Jan Neckář, Ph.D. (lecturer)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer) - Guaranteed by
- prof. JUDr. Ing. Michal Radvan, 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
- Fri 18. 10. 8:00–9:40 038, 10:00–11:40 038, Fri 8. 11. 12:00–13:40 034, 14:00–15:40 034, Fri 22. 11. 16:00–17:40 038, 18:00–19:40 038
- Prerequisites
- ! OBOR ( PR ) && ! OBOR ( PR01 ) && ! PROGRAM ( N - VS )
Basic knowledge of financial and tax law and tax theory. - 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
- there are 25 fields of study the course is directly associated with, display
- Course objectives
- The aim of the subject is to inform on structural components of the property taxes and fees in the Czech Republic - real estate tax, transfer taxes, road tax, dog charge, charge on evaluation of building plot, charges connected with using motorways and highways, etc.
- Learning outcomes
- At the end of the course, student should be able to - describe structural components of the property taxes, - explain their practical sense for the calcualtion of the tax, - apply the knowledge while interacting with tax administrator.
- Syllabus
- Introduction to property taxation; Real estate taxation - tax on lands; Real estate taxation - tax on buildings; Taxes on civil law acts (Transfer taxes); Road tax; Charges on using motorways and highways; Local property taxes
- Literature
- required literature
- ppt prezentace v interaktivní osnově
- recommended literature
- RADVAN, Michal. Místní daně (Local Taxes). 1st ed. Praha: Wolters Kluwer ČR, 2012, 244 pp. Téma. ISBN 978-80-7357-932-6. info
- RADVAN, Michal. Propedeutika finančního práva III – Daňové právo (Propaedeutics of Financial Law III - Tax law). 1st ed. Brno: Masarykova univerzita, 2021, 145 pp. Učebnice PrF MU, 554. ISBN 978-80-210-9948-7. info
- RADVAN, Michal. Zdanění majetku v Evropě (Property Taxation in Europe). 1st ed. Praha: C. H. Beck, 2007, 386 pp. EPH54. ISBN 978-80-7179-563-6. info
- Teaching methods
- Theoretical preparation. Explanation of structural components, information on tax administration focused on practice.
- Assessment methods
- Written online exam: 30 questions (yes x no form) for 20 min. 60 % to pass. Following oral part with 2 questions-
- Language of instruction
- Czech
- Further comments (probably available only in Czech)
- Study Materials
Information on the extent and intensity of the course: 12 hod. přednášek za semestr / 12 hrs of lectures per semester.
- Enrolment Statistics (recent)
- Permalink: https://is.muni.cz/course/law/autumn2024/BN508Zk