MVV171K Indirect Taxes under EU Law

Faculty of Law
Spring 2015
Extent and Intensity
0/1. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
dr hab. Krzysztof Lasiński-Sulecki (lecturer), prof. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
dr hab. Wojciech Morawski (lecturer), prof. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
Guaranteed by
prof. 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
MVV171K/01: Tue 21. 4. 8:00–9:30 038, Wed 22. 4. 11:10–12:40 038, 13:30–15:00 038, Thu 23. 4. 16:40–18:10 038, 18:15–19:45 038
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:
- have basic knowledge about customs law;
- understand the VAT system;
- understand the system of excise duties;
- understand the relationships between indirect taxes and customs law;
- know rules of interpretation European tax and customs law
Syllabus
  • • Binding tariff information in customs matters and their impact on tax law
  • • Customs debt – general overview
  • • Incurrence of a customs debt on importation:
  • - release for free circulation
  • - placing of goods under the temporary importation procedure
  • - unlawful introduction into the customs territory
  • - unlawful introduction into another part of the customs territory of goods located in a free zone or a free warehouse
  • - unlawful removal from customs supervision
  • - non-fulfilment of one of the obligations arising, in respect of goods liable to import duties, from their temporary storage or from the use of the customs procedure under which they are placed
  • - non-compliance with a condition governing the placing of the goods under that procedure or the granting of a reduced or zero rate of import duty by virtue of the end-use of the goods
  • • Customs debtors
  • • Subsequent entry in the accounts, repayment and remission of duty and their impact on tax law
  • • VAT on importation
  • - customs debt and chargeability of VAT
  • - chargeability of VAT when no customs debt is incurred
  • • Vatable persons
  • • Is VAT on importation really VAT? Freight forwarders and irregularities in importation
  • • Right to deduct input VAT on importation
  • • Customs value vs. taxable amount (VAT)
  • • Simplifications
  • • Excise duties on importation
  • • Links between customs procedures and excise duty suspension arrangements
Literature
  • See Teacher's information.
Teaching methods
The course will consist of theoretical studies about case law of the Court of Justice and presentation of its practical consequences.
Assessment methods
Test. Duty to take an exam can be waived for the participants of the course who will actively work on case studies provided by the tutors during the course.
Language of instruction
English
Further comments (probably available only in Czech)
The course is taught only once.
  • Enrolment Statistics (recent)
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