BVD004K Tax Administration

Faculty of Law
Spring 2017
Extent and Intensity
12/0. 5 credit(s). Type of Completion: k (colloquium).
Mgr. Jan Neckář, Ph.D. (lecturer)
Guaranteed by
doc. JUDr. Petr Mrkývka, 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
Thu 16. 2. 15:05–16:35 208, 16:40–18:10 208, Fri 31. 3. 9:35–11:05 209, 11:10–12:40 209, Fri 12. 5. 13:30–15:00 209, 15:05–16:35 209
( BZ101Zk Legal Theory || CBZ101Zk Legal Theory ) && ! OBOR ( PR ) && ! PROGRAM ( N - VS )
The target of the subject of Tax Administration is to get praktical skills, which the students can use in tax proceedings with tax administration bodies.
Course Enrolment Limitations
The course is also offered to the students of the fields other than those the course is directly associated with.
The capacity limit for the course is 20 student(s).
Current registration and enrolment status: enrolled: 0/20, only registered: 0/20, only registered with preference (fields directly associated with the programme): 0/20
fields of study / plans the course is directly associated with
there are 12 fields of study the course is directly associated with, display
Course objectives
At the end of the course the students should be able to understand basic terms in the area of tax procedure, solve the cases in tax procedure and orientate in the area of tax procedure in general. At the end of the course students should be able to: understand and explain the terms concernig tax procedure, as well as the related terms; work with information on instruments of tax procedure, as well as related instruments;create submitions related to tax procedure and related instruments; make reasoned decisions about tax administration on the basis of fictional tax procedure; make deductions based on acquired knowledge for even unknown solutions on the basis of fictional exercises; interpret conclusions on the basis of fictional tax procedure.
  • Tax administration and procedures in face of tax administrative authority. Procedural stage. Problem of the subsidiary use of the Administrative Procedural Code in procedures in face of the tax administrative authority. Practical examples of tax procedures. The Discovery Procedure - assessment and retrospective assessment procedure (relation between regular and retrospective tax declaration) from the point of the methods,forms and terms of submittion, uncluding the process of not submitting. Related instruments such as process for elimination of doubts and tax inspection. Decision on tax assessment. Remedy instrument procedure within assessment and retrospective assessment procedure. Appeal against payment assessment and retrospective payment assessment, appeal submittion and its terms, appeal completing, procedure of first level tax administrator and procedure of appeal authority.
    recommended literature
  • Daňový řád s komentářem. Edited by Jaroslav Kobík - Alena Kohoutková. 2. aktualiz. vyd. Olomouc: Anag, 2013. 1191 s. ISBN 9788072637690. info
  • BAXA, Josef, Ondřej DRÁB, Lenka KANIOVÁ, Petr LAVICKÝ, Alena SCHILLEROVÁ and Karel ŠIMEK. Daňový řád. Komentář. (Tax Order. Commentary.). 1st ed. Praha: Wolters Kluwer ČR, a. s., 2011. 1537 pp. I. díl, II. díl, přílohy. ISBN 978-80-7357-564-9. URL info
Teaching methods
Presentations and drills by professionals in the tax administration. The teaching method will be a method of fictional procedure. In the lectures the students will process particular submitions of tax subjects or procedures of tax administration authorities.
Assessment methods
Seminars with discussion and practical examples. Colloquium - semestral paper. At the end of the course there will be a colloquium discussion on a fictional case with the use of presented solutions, when the student decides if the soulition are suitable for the case.
Language of instruction
Further Comments
The course is taught annually.

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