Course detail

Tax And Fee Administration

FP-SDPAcad. year: 2013/2014

The aim of the course is to present students tax and fee administration law as a basic process-legal precept for validation of particular revenue acts in practise. The aim of the course is to provide students with basic terms from the tax area and to apply chosen enactment from the tax and fee administration area by solving of real sit uations.

The course is focused on the following topics:
Constitutional bodies and constitutional order of the Czech Republic, public service and territorial arrangement.
Basic theory of tax law, regulations of tax proceeding and other legal rules and regulations associated with the tax law.
Basic terminology of tax proceeding.
Effect and individual parts of the law on administration of taxes and feelaws.
Basic principles of tax procedures.
Subjects and progress of tax procedure.
Tax search. Terms in a tax procedure. Basic requisites of decisions, the legal power, the practice and non-validity of decisions.
Preparatory procedure. Penalties.
Tax return. Calculation of taxes and tax payments. Tax reassurance, right of lien, execution.


Language of instruction

Czech

Number of ECTS credits

4

Mode of study

Not applicable.

Guarantor

JUDr. Lenka Hrstková Dubšeková

Department

Institute of Finances (ÚF)

Learning outcomes of the course unit

Students will learn theoretical aspects of the law of tax procedure,law as well practical steps taken when applying the rules and regulations of the law on administration of taxes and fees. They will obtain a basic knowledge of completing registration documenst, the tax returns, the appeals and other documents, the tax returns, the appeals and other documents in tax proceedings. Students will be able to advise to the tax subjects how tu file claims against tax administrator.

Prerequisites

General knowledge of Civil Code (legal personality of individuals and legal entities, representation), Commercial Code (business concepts, business company, acting on behalf of the company, types of companies, their statutory authorities), Person Income Tax law, Corporation Income Tax law, Accounting rules and Financial law.

Co-requisites

Not applied.

Planned learning activities and teaching methods

Lectures consist of an explanation of basic principles, methodology of the discipline, problems and their solutions.

Assesment methods and criteria linked to learning outcomes

Graded course-unit credit requirements:
- successfully completed written test
- knowledge of the subject-matter and practical application
- result of a written test, an oral examination if necessary.

Course curriculum

Basic theory of tax law.
Regulations of tax proceeding and other legal rules and regulation associated with this tax law.
Basic terminology of tax procedure.
Principles and terms of tax procedure.
Basic requisites of decisions, the legal power, the legal power, the practice and non-validity of decisions.
Praparatory procedure, fines.
Ordinary and extraordinary reclaiming of resources.
Calculation of taxes, payments and management charge.
Tax reassurance, right of lien, execution.
The consequences of misconduct in tax administration.

Work placements

Not applicable.

Aims

The main objective of the course is to familiarise students with the theoretical basis of tax procedure law and the regulations of the law on administration of taxes and fees, to prcticaly use its regulations in sovĺving the practical examples in the area of tax proceedings and tax administration, especially in implementing the rigths and obligations of the taxpayer by the tax administrator. For this is necessary to handle the relevant legislation in the field of tax administration and guidance of the Ministry of Finance on tax procedure and case law. It is also necessary to work out selected submissions based on the knowledge of the law, which the taxpayer submits to its tax authority, including appeals. Finally, it is necessary to understand both the need to fulfill the tax obligations to the state and to prove to assert the rights of the taxpayer by the tax administration.

Specification of controlled education, way of implementation and compensation for absences

Monitoring of students individual work, on assigned tasks.

Recommended optional programme components

Not applicable.

Prerequisites and corequisites

Not applicable.

Basic literature

HRSTKOVÁ DUBŠEKOVÁ, L.: Správa daní podle daňového řádu, aktuální vydání skript, Akademické nakladatelství CERM, Brno (CS)
Úplné znění ÚZ - Daňový řád. Daňové poradenství. Územní finanční orgány Ostrava, Sagit (aktuální znění) (CS)

Recommended reading

KOBÍK J., KOHOUTKOVÁ A.: Daňový řád s komentářem, Praha, Anag 2010, 959 s., ISBN: 978-80-7263-616-7 (CS)
HRSTKOVÁ DUBŠEKOVÁ L.: Meritum Daňový řád 2011, Praha, Wolters Kluwer ČR, 2011, 172 s., ISBN: 978-80-7357-650-9 (CS)

Classification of course in study plans

  • Programme BAK Bachelor's

    branch BAK-DP , 3. year of study, winter semester, compulsory

Type of course unit

 

Lecture

20 hours, optionally

Teacher / Lecturer

JUDr. Lenka Hrstková Dubšeková

Exercise

10 hours, optionally

Teacher / Lecturer

JUDr. Lenka Hrstková Dubšeková