MV851K European Tax Law

Faculty of Law
Spring 2012
Extent and Intensity
1/1. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
prof. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Mgr. Tomáš Rozehnal, Ph.D. (lecturer)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková
Supplier department: Department of Financial Law and Economics – Faculty of Law
Timetable
each even Wednesday 13:30–15:00 258
  • Timetable of Seminar Groups:
MV851K/01: Mon 27. 2. to Fri 18. 5. each odd Wednesday 13:30–15:00 258, M. Radvan
MV851K/02: No timetable has been entered into IS. M. Radvan
Prerequisites
Basic knowledge of tax law.
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
  • Law (programme PrF, M-PPV)
Course objectives
The goal of this subject is to offer students the opportunity to simulate the implementation of their business plans, explore the various problem areas associated with this act in the area of tax duties. It will thus be possible to realize practical knowledge and skills development using the theoretical base, which gives them the previous university studies. Increasing the level of ability to apply knowledge gained will allow future graduates to better establish themselves in the labor market and also to start their own business easier. The course will focus on enhancing the knowledge and expertise gained in the classroom with the use of case and application models. Emphasis will be placed on the creative ability of students to apply acquired knowledge and skills to the business model example. An important characteristic feature of the course will be the mutual interaction of students to simulate a real situation involving the basic steps in starting a business. Students will work individually or be divided into small groups. The task of each group will create a fictitious businessman with a specification that will define specific business purpose (e.g. small solar power plant project, transporters, manufacturers of weapons, etc.) and justification of benefit for establishment in this particular country. During training, each project goes through further development, and the output will be a detailed project plan establishing the specific type of business, including an assessment of relevant, particularly tax, risks. At the same time the assessment of the tax impact on the business environment in different European countries will be chceked. During the course students should creatively apply acquired knowledge to the business model example, be able to work with other students in order to simulate the real situation involving the basic steps in starting a business. At the end of the course students should draw up a detailed project plan of establishing the specific type of business, including the assessment of relevant risks and be able to evaluate the tax impact on the business environment in different European countries.
Syllabus
  • 1st Tax Propedeutice - tax law, tax system, sources of tax law, rule of tax law, interpretation and application, tax, charge, economic and legal substance of the tax, system of taxes in the Czech Republic and European Union countries. 2nd Harmonization in the field of direct taxation - the genesis of Rome to the present agreement, the Parent-Subsidiary Directive, The Mergers Directive, The Interest and Royalties Directive, The Savings Directive, the state of implementation of the directives in the EU member countries. 3rd Harmonization of indirect taxes - the genesis of Rome to the present arrangements, horizontal and structural directives, directives on the rates, Prime Directive on excise duties and value added tax, the state of implementation of the directives in the EC member states. 4th Personal income tax in EU countries - comparison of individual structural elements, application of acquired knowledge and skills on the business plan. 5th Corporate income taxes in EU countries - comparison of individual structural elements, application of acquired knowledge and skills on the business plan. 6th Property taxes in EU countries - comparison of individual structural elements, application of acquired knowledge and skills on the business plan. 7th Taxation of motor vehicles in EU countries - comparison of individual structural elements, application of acquired knowledge and skills on the business plan. 8th Indirect taxes in EU countries - comparison of individual structural elements of excise duties and VAT, the application of acquired knowledge and skills on the business plan. 9th Energy taxes in EU countries - comparison of individual structural elements, application of acquired knowledge and skills on the business plan. 10th Local taxes in EU countries - comparison of individual structural elements, application of acquired knowledge and skills on the business plan. 11th Other taxes in the EU - comparison of individual structural elements, application of acquired knowledge and skills on the business plan. 12th Tax administration as part of financial management and legal regulation of double taxation and the system of international cooperation in tax administration and enforcement of tax debts. Agreements on preventing double taxation - the development of agreements on avoidance of double taxation, the definition of basic terms (tax resident, tax jurisdictions, tax domicile), the method of preventing double taxation. Application of acquired knowledge and skills on the business plan 13th Presentation of a comprehensive study including a description of the business plan, the facts about (not only) tax law norms and matters affecting the establishment of business entity across the EU.
Literature
  • Taxes in EU Databasae: http://ec.europa.eu/taxation_customs/taxinv/welcome.do;jsessionid=Npp1bhVLT3TJpzLXg0Pfz1tTdY4ZLv5YySpTZyHfyR7FLynp271t!1957097960
  • ŠIROKÝ, Jan. Daně v Evropské unii : daňové systémy všech 27 členských států EU, legislativní základy daňové harmonizace v EU se základními judikáty SD EU, věcné zapracování Lisabonské smlouvy a novelizací směrnice 2006/112/ES. 4. aktualiz. vyd. Praha: Linde, 2010, 351 s. ISBN 9788072017997. info
  • ŠIROKÝ, Jan. Daňové teorie : s praktickou aplikací. 2. vyd. Praha: C.H. Beck, 2008, xvi, 301. ISBN 9788074000058. info
  • KOSIKOWSKI, Cezary. Financial law of the European Union. Białystok: Temida 2, 2008, 227 s. ISBN 9788389620415. info
  • RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
  • NERUDOVÁ, Danuše. Harmonizace daňových systémů zemí Evropské unie. 2., aktualiz. vyd. Praha: ASPI, 2008, 257 s. ISBN 9788073573867. 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
  • MASTALSKI, Ryszard. Prawo podatkowe. 4. wyd. Warszawa: Wydawnictwo C.H. Beck, 2006, xxi, 623. ISBN 8374831170. info
  • FOREMAN and MOWLES. Tax Handbook. London: Preopfile Books, PKF, 2006, 772 pp. ISBN 13-978-0-273-70997-8. info
  • TERRA, B. J. M. and P. J. WATTEL. European tax law. 4th ed. The Hague: Kluwer Law International, 2005, xxiv, 756. ISBN 9041123865. info
  • WACH, Krzysztof. Systemy podatkowe krajów Unii Europejskiej. Kraków: Oficyna ekonomiczna, 2005, 383 s. ISBN 8389355809. info
  • Tax law design and drafting. Edited by Victor Thuronyi. Washington: International Monetary Fund, 1998, xxxvi s. ISBN 1557756333. info
Teaching methods
Students individually or in small groups at the beginning of the course define their business plan. During the course the basic tax law regulative in the European Union and selected countries will be interpret. Students then on the basis of their business plans analyze the legal requirements in the business environment in the individual EU member states. At the end of the course students submit a comprehensive study including a description of the business plan, the facts about (not only) tax law norms and matters affecting the establishment of business entity across the EU. Finally, they select the place where, in their view, to settle their enterprise. The colloquium discussion of their work is to be criticized by other students and teachers.
Assessment methods
Submitting and presentation of a comprehensive study including a description of the business plan, the facts about (not only) tax law norms and matters affecting the establishment of business entity across the EU.
Language of instruction
Czech
Further Comments
Study Materials
The course is taught annually.
The course is also listed under the following terms Spring 2011, Spring 2013, Spring 2014, Spring 2015, Spring 2016, Spring 2017, Spring 2018, Spring 2019, Spring 2020, Spring 2021, Spring 2022, Spring 2023, Spring 2024, Spring 2025.
  • Enrolment Statistics (Spring 2012, recent)
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