Course: European and Czech Corporate Tax Law

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Course title European and Czech Corporate Tax Law
Course code KFP/AECOR
Organizational form of instruction Seminary
Level of course Master
Year of study not specified
Semester Summer
Number of ECTS credits 4
Language of instruction English
Status of course Compulsory-optional
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Course availability The course is available to visiting students
Lecturer(s)
  • Bárková Dana, Ing. Mgr. Ph.D.
Course content
1. Taxation law in general, system and properties of taxes 2. Principles of tax harmonisation in the EU 3. VAT, its properties, European and VAT legislation, MTIC frauds, reverse charge 4. Possibilities of profit shifting within multinational corporations 5. Anti-Tax Avoidance Directive 6. OECD BEPS package 7. CCCTB 8. Other EU directives in the area of corporate taxation 9. ECJ decisions in tax area 10. Tax planning 11. Further prospects of corporate tax harmonisation in the EU

Learning activities and teaching methods
Seminar
  • Individual project (40) - 40 hours per semester
  • Preparation for an examination (30-60) - 38 hours per semester
  • Contact hours - 26 hours per semester
prerequisite
professional knowledge
be oriented in basic legal terminology
know fundamentals of economics
have basic knowledge of tax terminology (as it is taught, for example, in KFP/FP1 and 2, or KFP/AECTL)
professional skills
have at least working knowledge of English (B1)
general eligibility
N/A
N/A
N/A
learning outcomes
professional knowledge
describe the main types of taxes, their system and classification
describe principle of VAT and its harmonisation in the EU
know Anti-Tax Avoidance Directive and OECD BEPS Package
is knowledgeable in European taxation law and ECJ rulings in corporate taxation matters
professional skills
explain the nature of MTIC (carousel fraud)
explain reverse charge mechanism
understands possibilities of profit shifting
evaluate corporate tax harmonisation in EU and its development
predict further development tax harmonisation
evaluate pros and cons of the Czech tax law system and tax law systems of their home countries
general eligibility
N/A
N/A
N/A
teaching methods
professional knowledge
Seminar
Multimedia supported teaching
Students' self-study
Students' portfolio
professional skills
Students' self-study
Students' portfolio
Lecture supplemented with a discussion
general eligibility
Students' self-study
Students' portfolio
Discussion
assessment methods
professional knowledge
Combined exam
professional skills
Combined exam
Skills demonstration during seminar
Individual presentation at a seminar
Quality of a written report
general eligibility
Combined exam
Individual presentation at a seminar
Continuous assessment
Skills demonstration during seminar
Recommended literature
  • Czech taxation in 2008. Vol. II. Praha : Trade Links, 2008.
  • Czech taxation in 2008. Vol. I. Praha : Trade Links, 2008.
  • http://ec.europa.eu/taxation_customs/common/legislation/legislation/index_en.htm.
  • Taxation trends in the European Union, 2014 edition.
  • Berry, Elspeth; Homewood, Matthew J.; Bogusz, Barbara. EU law : text, cases, and materials. Oxford : Oxford University Press, 2013. ISBN 978-0-19-959531-0.
  • Craig, Paul P.,; De Búrca, G. The evolution of EU law. 2nd ed. Oxford : Oxford University Press, 2011. ISBN 978-0-19-959296-8.
  • Garner, Bryan A. Black's law dictionary. seventh edition. St. Paul : West Group, 1999. ISBN 0-314-22864-0.
  • Hálek, Vítězslav. Karuselové obchody. Hradec Králové, 2015. ISBN 978-80-260-8316-0.
  • Le Docte, E. Čtyřjazyčný právnický slovník. Vyd 1. PrahaCodex, 1997. ISBN 80-85963-09-4.
  • Netušilová, Pavla; Křivka, Tomáš. Reforming the economic and monetary union. Vydání: první. 2015. ISBN 978-80-261-0597-8.
  • Tichý, Luboš. Čtyřjazyčný slovník práva Evropské unie = EU law glossary: english-czech-french-german : anglicko-česko-francouzsko-německý. Praha : Linde, 1999. ISBN 80-7201-151-0.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
Faculty of Law Law (17) Law, legal and public administration proceeding 3 Summer
Faculty of Law Law (16) Law, legal and public administration proceeding 3 Winter