Czech

3

Not applicable.

Students will be made familiar with the structure and significance of individual types of taxes in the Czech Republic. They will develop the skills and learn the terminology necessary for understanding of taxation problems. They will be able to apply their knowledge to particular examples, e.g. to clearly file the tax returns of individual taxes.

Students are expected to have basic knowledge of accounting and bookkeeping, financial statements, basics of business relations of the Commercial law.

Not applied.

The course contains lectures that explain basic principles, problems and methodology of the discipline, and exercises that promote the practical knowledge of the subject presented in the lectures.

The course-unit credit is conditional on the following:
- to pass the cover-examination

Conditions for passing an exam: Students have to demonstrate their knowledge acquired in the course and be able to apply it in practice.
Form of examination: combined – a written test followed by an oral examination if necessary.

The base of tax-theory
Direct and indirect taxes
Income tax on individuals
Income tax on corparations
road-tax
tax on immovables
the others taxes

Not applicable.

The objective of the course is to provide students with basic knowledge of Czech system of taxation. They will master the respective terminology, they will practise filing of tax returns for icing natural person income tax and corporate income tax using the prescribed forms, and will be made familiar with the rules and regulations of valid laws. Also important is the understanding of the interrelations and impacts of individual types of taxes.

Monitoring of students’ individual work on the assigned tasks. In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate, generally elaboration of partial written tasks.

Not applicable.

Not applicable.

VANČUROVÁ, Alena a Lenka LÁCHOVÁ. Daňový systém ČR 2014. Praha: 1. VOX, 2014. 12. vyd. 391 s. ISBN 978-80-87480-23-6
VANČUROVÁ, Alena a Stanislav KLAZAR. Daňový systém ČR: cvičebnice. V Praze: 1. VOX, 2014, 92 s. ISBN 978-80-87480-29-8.
Zákon č. 586/1992 Sb., o daních z příjmů, ve znění pozdějších předpisů
Zákon č. 16/1993 Sb., o dani silniční, ve znění pozdějších předpisů
Zákonné opatření Senátu č. 340/2013 Sb., o dani z nabytí nemovitých věcí
Zákon č. 338/1992 Sb., o dani z nemovitých věcí, ve znění p. p.
Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů

SVÁTKOVÁ, Slavomíra. Česká daňová soustava 2014: příklady. V Praze: 1. VOX, 2014, 100 s. ISBN 978-80-87480-26-7.
Aktuální příspěvky zabývající se problematikou zdaňování příjmů fyzických osob (např. časopis Daně a právo v praxi, Poradce).

26 hours, compulsory

A brief description of lectures:
 Introduction to the course, Czech system of taxation
 Law Nr. 586/92 Sb. on Income Tax as amended
 Law Nr. 235/2004 Sb. on VAT as amended
 Law Nr. 16/1993 Sb. on Road Tax as amended
 Law Nr. 338/1992 Sb. on Property Tax as amended
 Law Nr. 357/1992 Sb. on Inheritance tax, gift tax and immovable property transfer tax as amended

The seminars will be focused on practising the lectured topics and elaboration of case studies (both individually and in teams).