MV934K Tax Procedure

Faculty of Law
Autumn 2024
Extent and Intensity
0/2/0. 3 credit(s). Type of Completion: k (colloquium).
In-person direct teaching
Teacher(s)
Mgr. Jan Neckář, Ph.D. (seminar tutor)
Mgr. Tomáš Rozehnal, Ph.D. (seminar tutor)
Guaranteed by
Mgr. Jan Neckář, 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 of Seminar Groups
MV934K/01: Mon 30. 9. to Fri 20. 12. Thu 8:00–9:40 160, J. Neckář
Prerequisites
MP802Z Financial Law II
The target of the subject of Tax Administration is to get praktical skills, which the students can use in proceedings with tax administration bodies.
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 25 student(s).
Current registration and enrolment status: enrolled: 19/25, only registered: 0/25
fields of study / plans the course is directly associated with
  • Law (programme PrF, PR_)
  • Law (programme PrF, M-PPV)
Course objectives
At the end of the course the students should be able to understand basic terms in the area of tax procedure, solve the cases in tax procedure and orientate in the area of tax procedure in general.
Learning outcomes
At the end of the course students should be able to: understand and explain the terms concernig tax procedure, as well as the related terms; work with information on instruments of tax procedure, as well as related instruments;create submitions related to tax procedure and related instruments; make reasoned decisions about tax administration on the basis of fictional tax procedure; make deductions based on acquired knowledge for even unknown solutions on the basis of fictional exercises; interpret conclusions on the basis of fictional tax procedure;
Syllabus
  • Tax administration and procedures in face of tax administrative authority. Procedural stage. Problem of the subsidiary use of the Administrative Procedural Code in procedures in face of the tax administrative authority. Practical examples of tax procedures. The Discovery Procedure - assessment and retrospective assessment procedure (relation between regular and retrospective tax declaration) from the point of the methods,forms and terms of submittion, uncluding the process of not submitting. Related instruments such as process for elimination of doubts and tax inspection. Decision on tax assessment. Remedy instrument procedure within assessment and retrospective assessment procedure. Appeal against payment assessment and retrospective payment assessment, appeal submittion and its terms, appeal completing, procedure of first level tax administrator and procedure of appeal authority.
Literature
    required literature
  • HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and KOL. Finanční a daňové právo (Financial and Tax Law). 3. aktualizované a rozšířené. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2020, 493 pp. ISBN 978-80-7380-796-2. info
    recommended literature
  • Viz. také el. osnova k předmětu a informace vyučujícího na semnářích
  • 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
  • BAXA, Josef, Ondřej DRÁB, Lenka KANIOVÁ, Petr LAVICKÝ, Alena SCHILLEROVÁ and Karel ŠIMEK. Daňový řád. Komentář. (Tax Order. Commentary.). 1st ed. Praha: Wolters Kluwer ČR, a. s., 2011, 1537 pp. I. díl, II. díl, přílohy. ISBN 978-80-7357-564-9. URL info
Teaching methods
Teaching will take place face-to-face at the scheduled time. Emphasis will be placed on the interactive form of teaching, with students arguing during the course, preparing solutions to model situations, analyzing jurisprudence or processing selected individual submissions of tax subjects or acts of the tax administration.
Assessment methods
Seminars with discussion and practical examples. Colloquium - semestral paper. At the end of the course there will be a writting assignment on a fictional case with the use of presented solutions.
Language of instruction
Czech
Further Comments
Study Materials
The course is taught annually.
The course is also listed under the following terms Autumn 2005, 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.
  • Enrolment Statistics (recent)
  • Permalink: https://is.muni.cz/course/law/autumn2024/MV934K