BN508Zk Legal Regulation of Property Taxation

Faculty of Law
Autumn 2020
Extent and Intensity
12/0/0. 7 credit(s). Type of Completion: zk (examination).
Taught online.
Teacher(s)
Mgr. Jan Neckář, Ph.D. (lecturer)
doc. JUDr. Ing. Michal Radvan, Ph.D. (lecturer)
Guaranteed by
doc. JUDr. Ing. Michal Radvan, Ph.D.
Department of Financial Law and Economics - Faculty of Law
Contact Person: Vladimíra Vraná
Supplier department: Department of Financial Law and Economics - Faculty of Law
Timetable
Fri 2. 10. 10:00–11:40 208, Fri 30. 10. 8:00–9:40 208, 10:00–11:40 208, Fri 20. 11. 12:00–13:40 148, 14:00–15:40 148, Fri 27. 11. 14:00–15:40 209
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, real estate transfer tax, 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) - real estate transfer tax; Road tax; Charges on using motorways and highways; Local property taxes
Literature
    required literature
  • 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
    recommended literature
  • RADVAN, Michal. Zákon o dani z nemovitostí a předpisy související : komentář (Real-Estate Tax Act and Related Laws: Annotation). 1. vyd. Praha: C.H. Beck, 2006. 335 pp. TZK61. ISBN 80-7179-478-3. info
  • RADVAN, Michal. Zdanění nemovitostí v Evropě (Real Estate Taxation in Europe). 1st ed. Praha: LexisNexis, 2005. 102 pp. N/A. ISBN 80-86920-00-3. info
    not specified
  • RADVAN, Michal. Místní daně (Local Taxes). 1st ed. Praha: Wolters Kluwer ČR, 2012. 244 pp. Téma. ISBN 978-80-7357-932-6. info
Teaching methods
Theoretical preparation for practical seminars. 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.
Language of instruction
Czech
Further Comments
Study Materials
The course is also listed under the following terms Autumn 2008, Autumn 2009, Autumn 2010, Autumn 2011, Autumn 2012, Autumn 2013, Autumn 2014, Autumn 2015, Autumn 2016, Autumn 2017, Autumn 2018, Autumn 2019.
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