Course Information

MV934K Tax Procedure

Extent and Intensity

0/2/0. 3 credit(s). Type of Completion: k (colloquium).
Taught in person.

Teacher(s)

Mgr. Jan Neckář, Ph.D. (seminar tutor)
Mgr. Tomáš Rozehnal, Ph.D. (seminar tutor)

Guaranteed by

Mgr. Jan Neckář, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law

Prerequisites

MP802Z Financial Law II
The target of the subject of Tax Administration is to get praktical skills, which the students can use in proceedings with tax administration bodies.

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 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, PR_)
• Law (programme PrF, M-PPV)

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.

Learning outcomes

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;

Syllabus

• 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.

Literature

required literature
• HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and KOL. Finanční a daňové právo (Financial and Tax Law). 3. aktualizované a rozšířené. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2020, 493 pp. ISBN 978-80-7380-796-2. info

recommended literature
• Viz. také el. osnova k předmětu a informace vyučujícího na semnářích
• Daňový řád. Edited by Tomáš Rozehnal. 2. vydání. Praha: Wolters Kluwer, 2021, xvii, 551. ISBN 9788075989635. info
• Daňový řád : komentář. Edited by Ondřej Lichnovský - Roman Ondrýsek - Petra Eckert Nováková - Eva. 4. vydání. V Praze: C.H. Beck, 2021, xx, 1062. ISBN 9788074008382. 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

Teaching will take place face-to-face at the scheduled time. Emphasis will be placed on the interactive form of teaching, with students arguing during the course, preparing solutions to model situations, analyzing jurisprudence or processing selected individual submissions of tax subjects or acts of the tax administration.

Assessment methods

Seminars with discussion and practical examples. Colloquium - semestral paper. At the end of the course there will be a writting assignment on a fictional case with the use of presented solutions.

Language of instruction

Czech

Further Comments

The course is taught annually.
The course is taught: every week.

MV934K Tax Procedure

Extent and Intensity

0/2/0. 3 credit(s). Type of Completion: k (colloquium).
Taught in person.

Teacher(s)

Mgr. Jan Neckář, Ph.D. (seminar tutor)
Mgr. Tomáš Rozehnal, Ph.D. (seminar tutor)

Guaranteed by

Mgr. Jan Neckář, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law

Timetable of Seminar Groups

MV934K/01: Mon 2. 10. to Fri 22. 12. Thu 8:00–9:40 208, J. Neckář

Prerequisites

MP802Z Financial Law II
The target of the subject of Tax Administration is to get praktical skills, which the students can use in proceedings with tax administration bodies.

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 25 student(s).
Current registration and enrolment status: enrolled: 11/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, PR_)
• Law (programme PrF, M-PPV)

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.

Learning outcomes

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;

Syllabus

• 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.

Literature

required literature
• HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and KOL. Finanční a daňové právo (Financial and Tax Law). 3. aktualizované a rozšířené. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2020, 493 pp. ISBN 978-80-7380-796-2. info

recommended literature
• Viz. také el. osnova k předmětu a informace vyučujícího na semnářích
• Daňový řád. Edited by Tomáš Rozehnal. 2. vydání. Praha: Wolters Kluwer, 2021, xvii, 551. ISBN 9788075989635. info
• Daňový řád : komentář. Edited by Ondřej Lichnovský - Roman Ondrýsek - Petra Eckert Nováková - Eva. 4. vydání. V Praze: C.H. Beck, 2021, xx, 1062. ISBN 9788074008382. 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

Teaching will take place face-to-face at the scheduled time. Emphasis will be placed on the interactive form of teaching, with students arguing during the course, preparing solutions to model situations, analyzing jurisprudence or processing selected individual submissions of tax subjects or acts of the tax administration.

Assessment methods

Seminars with discussion and practical examples. Colloquium - semestral paper. At the end of the course there will be a writting assignment on a fictional case with the use of presented solutions.

Language of instruction

Czech

Further Comments

The course is taught annually.

MV934K Tax Procedure

Extent and Intensity

0/2/0. 3 credit(s). Type of Completion: k (colloquium).
Taught in person.

Teacher(s)

Mgr. Jan Neckář, Ph.D. (seminar tutor)
Mgr. Tomáš Rozehnal, Ph.D. (lecturer)

Guaranteed by

Mgr. Jan Neckář, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Zuzana Suchá
Supplier department: Department of Financial Law and Economics – Faculty of Law

Timetable of Seminar Groups

MV934K/01: Mon 26. 9. to Fri 16. 12. Thu 8:00–9:40 208, J. Neckář

Prerequisites

MP802Z Financial Law II
The target of the subject of Tax Administration is to get praktical skills, which the students can use in proceedings with tax administration bodies.

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 25 student(s).
Current registration and enrolment status: enrolled: 6/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, PR_)
• Law (programme PrF, M-PPV)

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.

Learning outcomes

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;

Syllabus

• 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.

Literature

required literature
• HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and KOL. Finanční a daňové právo (Financial and Tax Law). 3. aktualizované a rozšířené. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2020, 493 pp. ISBN 978-80-7380-796-2. info

recommended literature
• 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
• Daňový řád s komentářem. Edited by Jaroslav Kobík - Alena Kohoutková. 2. aktualiz. vyd. Olomouc: Anag, 2013, 1191 s. ISBN 9788072637690. info
• Viz. také el. osnova k předmětu a informace vyučujícího na semnářích

Teaching methods

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 writting assignment on a fictional case with the use of presented solutions.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.

MV934K Tax Procedure

Extent and Intensity

0/2/0. 3 credit(s). Type of Completion: k (colloquium).
Taught in person.

Teacher(s)

Mgr. Jan Neckář, Ph.D. (seminar tutor)
Mgr. Tomáš Rozehnal, Ph.D. (lecturer)
Mgr. Martina Vavříková (assistant)

Guaranteed by

Mgr. Jan Neckář, 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 of Seminar Groups

MV934K/01: Mon 27. 9. to Fri 17. 12. Wed 18:00–19:40 136, J. Neckář

Prerequisites

MP802Z Financial Law II
The target of the subject of Tax Administration is to get praktical skills, which the students can use in proceedings with tax administration bodies.

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 25 student(s).
Current registration and enrolment status: enrolled: 1/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, PR_)
• Law (programme PrF, M-PPV)

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.

Learning outcomes

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;

Syllabus

• 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.

Literature

required literature
• HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and KOL. Finanční a daňové právo (Financial and Tax Law). 3. aktualizované a rozšířené. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, s.r.o., 2020, 493 pp. ISBN 978-80-7380-796-2. info

recommended literature
• 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
• Daňový řád s komentářem. Edited by Jaroslav Kobík - Alena Kohoutková. 2. aktualiz. vyd. Olomouc: Anag, 2013, 1191 s. ISBN 9788072637690. info
• Viz. také el. osnova k předmětu a informace vyučujícího na semnářích

Teaching methods

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 writting assignment on a fictional case with the use of presented solutions.

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.

MV934K Tax Procedure

Extent and Intensity

0/2/0. 3 credit(s). Type of Completion: k (colloquium).
Taught online.

Teacher(s)

Mgr. Jan Neckář, Ph.D. (seminar tutor)
Mgr. Tomáš Rozehnal, Ph.D. (lecturer)
Mgr. Martina Vavříková (assistant)

Guaranteed by

Mgr. Jan Neckář, 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 of Seminar Groups

MV934K/01: Mon 12. 10. to Fri 15. 1. Thu 18:00–19:40 257, J. Neckář

Prerequisites

MP802Z Financial Law II
The target of the subject of Tax Administration is to get praktical skills, which the students can use in proceedings with tax administration bodies.

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 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, PR_)
• Law (programme PrF, M-PPV)

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.

Learning outcomes

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;

Syllabus

• 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.

Literature

recommended literature
• 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
• Daňový řád s komentářem. Edited by Jaroslav Kobík - Alena Kohoutková. 2. aktualiz. vyd. Olomouc: Anag, 2013, 1191 s. ISBN 9788072637690. info
• HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and Ivan TOMAŽIČ. Finanční a daňové právo. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2009, 525 s. ISBN 9788073801557. info

not specified
• Viz. také el. osnova k předmětu a informace vyučujícího na semnářích

Teaching methods

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 writting assignment on a fictional case with the use of presented solutions.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.

MV934K Tax Procedure

Extent and Intensity

0/2/0. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

Mgr. Jan Neckář, Ph.D. (seminar tutor)

Guaranteed by

Dr Mgr. Damian Czudek, 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 of Seminar Groups

MV934K/01: Mon 30. 9. to Fri 20. 12. Thu 18:00–19:40 257, J. Neckář
MV934K/02: No timetable has been entered into IS. J. Neckář

Prerequisites

MP802Z Financial Law II
The target of the subject of Tax Administration is to get praktical skills, which the students can use in proceedings with tax administration bodies.

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 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, PR_)
• Law (programme PrF, M-PPV)

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.

Learning outcomes

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;

Syllabus

• 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.

Literature

recommended literature
• 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
• Daňový řád s komentářem. Edited by Jaroslav Kobík - Alena Kohoutková. 2. aktualiz. vyd. Olomouc: Anag, 2013, 1191 s. ISBN 9788072637690. info
• HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and Ivan TOMAŽIČ. Finanční a daňové právo. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2009, 525 s. ISBN 9788073801557. info

not specified
• Viz. také el. osnova k předmětu a informace vyučujícího na semnářích

Teaching methods

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

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.

MV934K Tax Procedure

Extent and Intensity

0/2. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

Mgr. Jan Neckář, Ph.D. (seminar tutor)

Guaranteed by

Dr Mgr. Damian Czudek, 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 of Seminar Groups

MV934K/01: Mon 1. 10. to Fri 21. 12. Thu 18:00–19:40 257, J. Neckář
MV934K/02: No timetable has been entered into IS. J. Neckář

Prerequisites

MP802Z Financial Law II
The target of the subject of Tax Administration is to get praktical skills, which the students can use in proceedings with tax administration bodies.

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 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, M-PPV)

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.

Learning outcomes

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;

Syllabus

• 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.

Literature

recommended literature
• 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
• Daňový řád s komentářem. Edited by Jaroslav Kobík - Alena Kohoutková. 2. aktualiz. vyd. Olomouc: Anag, 2013, 1191 s. ISBN 9788072637690. info
• HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and Ivan TOMAŽIČ. Finanční a daňové právo. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2009, 525 s. ISBN 9788073801557. info

not specified
• Viz. také el. osnova k předmětu a informace vyučujícího na semnářích

Teaching methods

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

Czech

Further comments (probably available only in Czech)

The course is taught annually.

MV934K Tax Procedure

Extent and Intensity

0/2. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

Mgr. Jan Neckář, Ph.D. (seminar tutor)

Guaranteed by

Dr Mgr. Damian Czudek, 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 of Seminar Groups

MV934K/01: Mon 2. 10. to Fri 22. 12. Thu 16:40–18:10 257, J. Neckář
MV934K/02: No timetable has been entered into IS. J. Neckář

Prerequisites

MP802Z Financial Law II
The target of the subject of Tax Administration is to get praktical skills, which the students can use in proceedings with tax administration bodies.

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 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, M-PPV)

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.

Learning outcomes

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;

Syllabus

• 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.

Literature

recommended literature
• 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
• Daňový řád s komentářem. Edited by Jaroslav Kobík - Alena Kohoutková. 2. aktualiz. vyd. Olomouc: Anag, 2013, 1191 s. ISBN 9788072637690. info
• HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and Ivan TOMAŽIČ. Finanční a daňové právo. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2009, 525 s. ISBN 9788073801557. info

not specified
• Viz. také el. osnova k předmětu a informace vyučujícího na semnářích

Teaching methods

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

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.

MV934K Tax Procedure

Extent and Intensity

0/2. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

Mgr. Jan Neckář, Ph.D. (seminar tutor)

Guaranteed by

Dr Mgr. Damian Czudek, 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 of Seminar Groups

MV934K/01: Mon 3. 10. to Fri 23. 12. Thu 16:40–18:10 257, J. Neckář
MV934K/02: No timetable has been entered into IS. J. Neckář

Prerequisites

The target of the subject of Tax Administration is to get praktical skills, which the students can use in proceedings with tax administration bodies.

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 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, M-PPV)

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; Příklady dalších aktivních sloves naleznete v Nápovědě

Syllabus

• 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.

Literature

recommended literature
• 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
• Daňový řád s komentářem. Edited by Jaroslav Kobík - Alena Kohoutková. 2. aktualiz. vyd. Olomouc: Anag, 2013, 1191 s. ISBN 9788072637690. info
• HRUBÁ SMRŽOVÁ, Petra, Petr MRKÝVKA and Ivan TOMAŽIČ. Finanční a daňové právo. Plzeň: Vydavatelství a nakladatelství Aleš Čeněk, 2009, 525 s. ISBN 9788073801557. info

not specified
• Viz. také el. osnova k předmětu a informace vyučujícího na semnářích

Teaching methods

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

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.

MV934K Tax Procedure

Extent and Intensity

0/2. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

Mgr. Jan Neckář, Ph.D. (seminar tutor)

Guaranteed by

Dr Mgr. Damian Czudek, 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 of Seminar Groups

MV934K/01: Mon 28. 9. to Fri 18. 12. Thu 16:40–18:10 034, J. Neckář
MV934K/02: No timetable has been entered into IS. J. Neckář

Prerequisites

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 only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, M-PPV)

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; Příklady dalších aktivních sloves naleznete v Nápovědě

Syllabus

• 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.

Literature

recommended literature
• RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
• Kobík,Kohoutková, Daňový řád s komentářem,ANAG, s.r.o.,ISBN 978-80-7263-616-7
• Baxa, Dráb,Kaniová,Lavický,Schillerová, Šimek, Žišková, Daňový řád. komentář , Wolters Kluwer ČR, a.s., ISBN 978-80-7357-564-9

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

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.

MV934K Tax Procedure

Extent and Intensity

0/2. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

Mgr. Jan Neckář, Ph.D. (seminar tutor)

Guaranteed by

Dr Mgr. Damian Czudek, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Kateřina Fafílková
Supplier department: Department of Financial Law and Economics – Faculty of Law

Timetable of Seminar Groups

MV934K/01: Mon 29. 9. to Fri 19. 12. Thu 16:40–18:10 034, J. Neckář

Prerequisites

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 only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, M-PPV)

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; Příklady dalších aktivních sloves naleznete v Nápovědě

Syllabus

• 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.

Literature

recommended literature
• RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
• Kobík,Kohoutková, Daňový řád s komentářem,ANAG, s.r.o.,ISBN 978-80-7263-616-7
• Baxa, Dráb,Kaniová,Lavický,Schillerová, Šimek, Žišková, Daňový řád. komentář , Wolters Kluwer ČR, a.s., ISBN 978-80-7357-564-9

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

Czech

Further comments (probably available only in Czech)

The course is taught annually.

MV934K Tax Procedure

Extent and Intensity

0/2. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

JUDr. Alena Schillerová, Ph.D. (seminar tutor)

Guaranteed by

JUDr. Alena Schillerová, Ph.D.
Institute of Legal Skills and Innovation of Studies – Faculty of Law
Contact Person: Bc. Martin Pěnčík
Supplier department: Institute of Legal Skills and Innovation of Studies – Faculty of Law

Timetable of Seminar Groups

MV934K/01: Mon 30. 9. to Fri 20. 12. Thu 16:40–18:10 034, A. Schillerová

Prerequisites

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 only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, M-PPV)

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; Příklady dalších aktivních sloves naleznete v Nápovědě

Syllabus

• 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.

Literature

recommended literature
• RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
• Kobík,Kohoutková, Daňový řád s komentářem,ANAG, s.r.o.,ISBN 978-80-7263-616-7
• Baxa, Dráb,Kaniová,Lavický,Schillerová, Šimek, Žišková, Daňový řád. komentář , Wolters Kluwer ČR, a.s., ISBN 978-80-7357-564-9

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

Czech

Further comments (probably available only in Czech)

The course is taught annually.

MV934K Tax Procedure

Extent and Intensity

0/2. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

JUDr. Alena Schillerová, Ph.D. (seminar tutor)

Guaranteed by

JUDr. Alena Schillerová, Ph.D.
Institute of Legal Skills and Innovation of Studies – Faculty of Law
Contact Person: Bc. Martin Pěnčík
Supplier department: Institute of Legal Skills and Innovation of Studies – Faculty of Law

Timetable of Seminar Groups

MV934K/01: Mon 1. 10. to Fri 21. 12. Thu 16:40–18:10 034, A. Schillerová

Prerequisites

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 only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, M-PPV)

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; Příklady dalších aktivních sloves naleznete v Nápovědě

Syllabus

• 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.

Literature

recommended literature
• RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
• Kobík,Kohoutková, Daňový řád s komentářem,ANAG, s.r.o.,ISBN 978-80-7263-616-7
• Baxa, Dráb,Kaniová,Lavický,Schillerová, Šimek, Žišková, Daňový řád. komentář , Wolters Kluwer ČR, a.s., ISBN 978-80-7357-564-9

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

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.

MV934K Tax Procedure

Extent and Intensity

0/2. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

JUDr. Alena Schillerová, Ph.D. (seminar tutor)

Guaranteed by

JUDr. Alena Schillerová, Ph.D.
Institute of Legal Skills and Innovation of Studies – Faculty of Law
Contact Person: Bc. Martin Pěnčík

Timetable of Seminar Groups

MV934K/01: Mon 26. 9. to Fri 16. 12. Thu 16:40–18:10 257, A. Schillerová
MV934K/02: No timetable has been entered into IS. A. Schillerová

Prerequisites

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 only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, M-PPV)

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; Příklady dalších aktivních sloves naleznete v Nápovědě

Syllabus

• 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.

Literature

recommended literature
• RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
• Kobík,Kohoutková, Daňový řád s komentářem,ANAG, s.r.o.,ISBN 978-80-7263-616-7
• Baxa, Dráb,Kaniová,Lavický,Schillerová, Šimek, Žišková, Daňový řád. komentář , Wolters Kluwer ČR, a.s., ISBN 978-80-7357-564-9

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

Czech

Further comments (probably available only in Czech)

The course is taught annually.

MV934K Tax Procedure

Extent and Intensity

0/2. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

JUDr. Alena Schillerová, Ph.D. (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (seminar tutor)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)
Mgr. Tomáš Rozehnal, Ph.D. (assistant)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková

Timetable of Seminar Groups

MV934K/01: Mon 27. 9. to Fri 17. 12. Tue 16:40–18:10 257
MV934K/02: 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 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, M-PPV)

Course objectives

The target of this cours is learn resolutions of causes of the tax procedure and others procedures in face of the tax administrative authorities. At the end of the course student should be able to understand basic terms in the area of tax procedure, solve the causes in tax procedure and orientate in the area of tax procedure in general.

Syllabus

• 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.

Literature

• RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
• KANIOVÁ, Lenka and Alena SCHILLEROVÁ. Správa daní : úplné znění zákona, komentář, judikatura. 2., přeprac. vyd. Praha: ASPI, 2005, 387 s. ISBN 8073571064. info
• KOBÍK, Jaroslav and Jiří ŠPERL. Dokazování v daňovém řízení. Praha: ASPI, 2004, 171 s. ISBN 8086395944. info
• ZSDP

Teaching methods

Presentations and drills by professionals in the tax administration.

Assessment methods

Seminars with discussion and practical examples. Colloquium - semestral paper.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
General note: Na výuce předmětu se podílí externí učitelé: soudce NSS a zást.řed. FÚ.

MV934K Tax Procedure

Extent and Intensity

0/2. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

JUDr. Alena Schillerová, Ph.D. (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (seminar tutor)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)
JUDr. Petra Schillerová, Ph.D. (assistant)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Bc. Gabriela Medková

Timetable of Seminar Groups

MV934K/01: Mon 28. 9. to Fri 18. 12. Tue 16:40–18:10 257, A. Schillerová
MV934K/02: No timetable has been entered into IS. A. Schillerová

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 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, M-PPV)

Course objectives

The target of this cours is learn resolutions of causes of the tax procedure and others procedures in face of the tax administrative authorities. At the end of the course student should be able to understand basic terms in the area of tax procedure, solve the causes in tax procedure and orientate in the area of tax procedure in general.

Syllabus

• 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.

Literature

• RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
• KANIOVÁ, Lenka and Alena SCHILLEROVÁ. Správa daní : úplné znění zákona, komentář, judikatura. 2., přeprac. vyd. Praha: ASPI, 2005, 387 s. ISBN 8073571064. info
• KOBÍK, Jaroslav and Jiří ŠPERL. Dokazování v daňovém řízení. Praha: ASPI, 2004, 171 s. ISBN 8086395944. info
• ZSDP

Teaching methods

Presentations and drills by professionals in the tax administration.

Assessment methods

Seminars with discussion and practical examples. Colloquium - semestral paper.

Language of instruction

Czech

Further comments (probably available only in Czech)

Study Materials
The course is taught annually.
General note: Na výuce předmětu se podílí externí učitelé: soudce NSS a zást.řed. FÚ.

MV934K Tax Procedure

Extent and Intensity

0/2. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

JUDr. Alena Schillerová, Ph.D. (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (seminar tutor)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Financial Law and Economics – Faculty of Law
Contact Person: Eva Vinklárková

Timetable of Seminar Groups

MV934K/01: Mon 29. 9. to Fri 19. 12. Tue 16:40–18:10 124, A. Schillerová
MV934K/02: No timetable has been entered into IS. A. Schillerová

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 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, M-PPV)

Course objectives

The target of this cours is learn resolutions of causes of the tax procedure and others procedures in face of the tax administrative authorities.

Syllabus

• 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.

Literature

• RADVAN, Michal, Petr MRKÝVKA, Ivana PAŘÍZKOVÁ and Dana ŠRAMKOVÁ. Finanční právo a finanční správa – Berní právo (Financial Law and Financial Administration - Tax Law). 1. vyd. Brno: Masarykova univerzita, Doplněk, 2008, 510 pp. Edice učebnic PrF MU č. 417. ISBN 978-80-210-4732-7. info
• KANIOVÁ, Lenka and Alena SCHILLEROVÁ. Správa daní : úplné znění zákona, komentář, judikatura. 2., přeprac. vyd. Praha: ASPI, 2005, 387 s. ISBN 8073571064. info
• KOBÍK, Jaroslav and Jiří ŠPERL. Dokazování v daňovém řízení. Praha: ASPI, 2004, 171 s. ISBN 8086395944. info
• ZSDP

Assessment methods

Seminars with discussion and practical examples. Colloquium.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
General note: Na výuce předmětu se podílí externí učitelé: soudce NSS a zást.řed. FÚ.

MV934K Tax Procedure

Extent and Intensity

0/2. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

JUDr. Alena Schillerová, Ph.D. (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Dana Šramková, Ph.D., MBA (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (seminar tutor)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: Eva Korbičková

Timetable of Seminar Groups

MV934K/01: Mon 1. 10. to Fri 21. 12. Tue 16:40–18:10 160, P. Mrkývka
MV934K/02: No timetable has been entered into IS. P. Mrkývka

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 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25, only registered with preference (fields directly associated with the programme): 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, M-PPV)

Course objectives (in Czech)

Předmět navazuje na finační právo I a II. Je zaměřen na řešení případů v daňovém řízení a v jiných řízeních před správcem daně.

Syllabus (in Czech)

• Správa daní a řízení před správcem daně. Stádia řízení před s právcem daně. Otázka subsidiárního použití správního řádu v řízení před správcem daně. Praktické případy z procesů správy daní.

Literature

• Mrkývka, Petr - Pařízková, Ivana - Radvan, Michal. Finanční právo a finanční správa. 2. díl. Vyd. 1. Brno : Masarykova univerzita, 2004. 381 s. (Edice učebnic PrF MU v Brně ; č. 355). ISBN 80-210-3578-X.
• MRKÝVKA, Petr, Ivana PAŘÍZKOVÁ, Michal RADVAN, Dana ŠRAMKOVÁ, Tomáš FOLTAS and Petra NOVÁKOVÁ. Finanční právo a finanční správa. 1. díl (Finance Law and Finance Administration. 1st part.). Vyd. 1. Brno: Masarykova univerzita, 2004, 404 pp. (Edice učebnic PrF MU v Brně ; č. 354). ISBN 80-210-3578-1. info
• Zákon o správě daní a poplatků : komentář. Edited by Milan Kindl - Daniel Telecký - Helena Válková. 1. vyd. Praha: C.H. Beck, 2002, xiv, 492. ISBN 8071796514. info
• KANIOVÁ, Lenka and Alena SCHILLEROVÁ. Správa daní :úplné znění zákona, komentář, judikatura. Praha: Linde, 2001, 176 s. ISBN 80-86131-29-7. info

Assessment methods (in Czech)

Kolökvium. Téma práce a rozpravy bude sděleno se zahájením výuky.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course is taught annually.
General note: Na výuce předmětu se podílí externí učitelé: soudce NSS a zást.řed. FÚ.

MV934K Tax Procedure

Extent and Intensity

0/2. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

JUDr. Alena Schillerová, Ph.D. (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Lenka Kaniová (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (seminar tutor)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: Eva Korbičková

Timetable of Seminar Groups

MV934K/01: Mon 25. 9. to Fri 22. 12. Wed 8:00–9:30 302, P. Mrkývka, A. Schillerová, P. Svoboda
MV934K/02: No timetable has been entered into IS.

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 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25, only registered with preference (fields directly associated with the programme): 0/25

fields of study / plans the course is directly associated with

• Law (programme PrF, M-PPV)

Course objectives (in Czech)

Předmět navazuje na finační právo I a II. Je zaměřen na řešení případů v daňovém řízení a v jiných řízeních před správcem daně.

Syllabus (in Czech)

• Správa daní a řízení před správcem daně. Stádia řízení před s právcem daně. Otázka subsidiárního použití správního řádu v řízení před správcem daně. Praktické případy z procesů správy daní.

Literature

• Mrkývka, Petr - Pařízková, Ivana - Radvan, Michal. Finanční právo a finanční správa. 2. díl. Vyd. 1. Brno : Masarykova univerzita, 2004. 381 s. (Edice učebnic PrF MU v Brně ; č. 355). ISBN 80-210-3578-X.
• MRKÝVKA, Petr, Ivana PAŘÍZKOVÁ, Michal RADVAN, Dana ŠRAMKOVÁ, Tomáš FOLTAS and Petra NOVÁKOVÁ. Finanční právo a finanční správa. 1. díl (Finance Law and Finance Administration. 1st part.). Vyd. 1. Brno: Masarykova univerzita, 2004, 404 pp. (Edice učebnic PrF MU v Brně ; č. 354). ISBN 80-210-3578-1. info
• Zákon o správě daní a poplatků : komentář. Edited by Milan Kindl - Daniel Telecký - Helena Válková. 1. vyd. Praha: C.H. Beck, 2002, xiv, 492. ISBN 8071796514. info
• KANIOVÁ, Lenka and Alena SCHILLEROVÁ. Správa daní :úplné znění zákona, komentář, judikatura. Praha: Linde, 2001, 176 s. ISBN 80-86131-29-7. info

Assessment methods (in Czech)

Kolökvium. Téma práce a rozpravy bude sděleno se zahájením výuky.

Language of instruction

Czech

Further comments (probably available only in Czech)

The course can also be completed outside the examination period.
The course is taught annually.
General note: Na výuce předmětu se podílí externí učitelé: soudce NSS a zást.řed. FÚ.

MV934K Tax Procedure

Extent and Intensity

0/2. 3 credit(s). Type of Completion: k (colloquium).

Teacher(s)

JUDr. Lenka Kaniová (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
doc. JUDr. Petr Mrkývka, Ph.D. (seminar tutor)
JUDr. Ivana Pařízková, Ph.D. (seminar tutor)
doc. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor)
JUDr. Alena Schillerová, Ph.D. (seminar tutor), doc. JUDr. Petr Mrkývka, Ph.D. (deputy)
JUDr. Ing. Petr Svoboda, Ph.D. (seminar tutor)

Guaranteed by

doc. JUDr. Petr Mrkývka, Ph.D.
Department of Administrative Studies and Administrative Law – Faculty of Law
Contact Person: Eva Korbičková

Timetable of Seminar Groups

MV934K/01: Mon 19. 9. to Sat 17. 12. Wed 8:00–9:30 133, A. Schillerová
MV934K/02: No timetable has been entered into IS.

Course Enrolment Limitations

The course is offered to students of any study field.
The capacity limit for the course is 25 student(s).
Current registration and enrolment status: enrolled: 0/25, only registered: 0/25, only registered with preference (fields directly associated with the programme): 0/25

Course objectives (in Czech)

Předmět navazuje na finační právo I a II. Je zaměřen na řešení případů v daňovém řízení a v jiných řízeních před správcem daně.

Syllabus (in Czech)

• Správa daní a řízení před správcem daně. Stádia řízení před s právcem daně. Otázka subsidiárního použití správního řádu v řízení před správcem daně. Praktické případy z procesů správy daní.

Literature

• Mrkývka, Petr - Pařízková, Ivana - Radvan, Michal. Finanční právo a finanční správa. 2. díl. Vyd. 1. Brno : Masarykova univerzita, 2004. 381 s. (Edice učebnic PrF MU v Brně ; č. 355). ISBN 80-210-3578-X.
• MRKÝVKA, Petr, Ivana PAŘÍZKOVÁ, Michal RADVAN, Dana ŠRAMKOVÁ, Tomáš FOLTAS and Petra NOVÁKOVÁ. Finanční právo a finanční správa. 1. díl (Finance Law and Finance Administration. 1st part.). Vyd. 1. Brno: Masarykova univerzita, 2004, 404 pp. (Edice učebnic PrF MU v Brně ; č. 354). ISBN 80-210-3578-1. info
• Zákon o správě daní a poplatků : komentář. Edited by Milan Kindl - Daniel Telecký - Helena Válková. 1. vyd. Praha: C.H. Beck, 2002, xiv, 492. ISBN 8071796514. info
• KANIOVÁ, Lenka and Alena SCHILLEROVÁ. Správa daní :úplné znění zákona, komentář, judikatura. Praha: Linde, 2001, 176 s. ISBN 80-86131-29-7. info

Assessment methods (in Czech)

Kolökvium. Téma práce a rozpravy bude sděleno se zahájením výuky.

Language of instruction

Czech

• Enrolment Statistics (Autumn 2024, recent)