Course: European and Czech Taxation Law

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Course title European and Czech Taxation Law
Course code KFP/AECTL
Organizational form of instruction Seminary
Level of course Master
Year of study not specified
Semester Winter
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 Czech VAT legislation 4. Other indirect taxes - properties, European and Czech legislation 5. Personal income tax in the Czech Republic, comparison with other Member States 6. Corporate income tax in the Czech Republic, comparison with other Member States, EU directives in the area 7. Property taxes in the Czech Republic, comparison with other Member States 8. Treaties of double tax avoidance 9. ECJ decisions in tax area 10. Tax optimization 11. Further prospects of 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
know basic legal terminology
know fundamentals of economics
professional skills
working knowledge of English (B1)
general eligibility
N/A
learning outcomes
professional knowledge
describe the main types of taxes, their system and classification
explain principles of VAT and describe its harmonisation within the EU
evaluate tax harmonisation in EU and its development
relate tax area to the process of EU integration
professional skills
be knowledgeable in European taxation law and CJ EU rulings in taxation matters
assess the development of legislation (adequacy of applying a certain type of a legal norm) in the area of tax harmonisation
evaluate pros and cons of the tax system of their home countries
general eligibility
N/A
teaching methods
professional knowledge
Seminar
assessment methods
Combined exam
Individual presentation at a 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.
  • 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.
  • 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 - Winter
Faculty of Law Law (14) Law, legal and public administration proceeding - Winter
Faculty of Law Law (13) Law, legal and public administration proceeding - Winter
Faculty of Law Law (15) Law, legal and public administration proceeding - Winter
Faculty of Law Law (16) Law, legal and public administration proceeding - Winter