PrF:MVV191K Polish and Comparative Tax Law - Course Information
MVV191K Polish and Comparative Tax Law
Faculty of LawSpring 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), 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
- 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
- History of the Law and Roman Law (programme PrF, D-TPV4) (2)
- Financial Law and Financial Science (programme PrF, D-TPV4) (2)
- Financial Law and Financial Science (programme PrF, D-TPV4) (2)
- International and European Law (Eng.) (programme PrF, D-TPV4) (2)
- International and European Law (programme PrF, D-TPV4) (2)
- Private International Law (Eng.) (programme PrF, D-TPV4) (2)
- Private International Law (programme PrF, D-TPV4) (2)
- Civil Law (programme PrF, D-TPV4) (2)
- Commercial Law (programme PrF, D-TPV4) (2)
- Labour Law (programme PrF, D-TPV4) (2)
- Law Information and Communication Technologies (programme PrF, D-TPV4) (2)
- Law (programme PrF, M-PPV)
- Administrative and Environmental Law (programme PrF, D-TPV4) (2)
- Theory of Law (programme PrF, D-TPV4) (2)
- Criminal Law (programme PrF, D-TPV4) (2)
- Constitutional Law and Theory of State (programme PrF, D-TPV4) (2)
- 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.
- Permalink: https://is.muni.cz/course/law/spring2016/MVV191K