PrF:BN508Zk Regulation ofProperty Taxation - Course Information
BN508Zk Legal Regulation of Property TaxationFaculty of Law
- Extent and Intensity
- 12/0/0. 7 credit(s). Type of Completion: zk (examination).
- 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
- 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
- ! 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.
- 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
- 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
- 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
- Further Comments
- Study Materials
- Enrolment Statistics (recent)
- Permalink: https://is.muni.cz/course/law/autumn2020/BN508Zk