Czech

3

Not applicable.

After completing the course, the student will gain a comprehensive knowledge of the application of VAT to intra community business transactions between entities within the EU. The student will be closely acquainted with Council Directive 2006/112/EC on the common system of value added tax, its consequences and pertinent issues. In a specific case, the student will be able to apply correctly either the Czech VAT Act, or the Directive. Furthermore, the student will comprehend the role of the European Court of Justice and its case law related to VAT and its effect on Czech business entities.

To successfully take the course it is necessary to have a knowledge of the principles of value added tax in the Czech Republic, and the student should also have a knowledge of accountancy and tax records, an ability to navigate financial statements and a basic knowledge of income tax.

Not applicable.

The course includes lectures and practical lessons. The lectures focus on a concise explanation of the Act on Value Added Tax and a detailed analysis of individual provisions of Council Directive 2006/112/EC on the common system of value added tax. The seminars aim at the practical use of the knowledge gained through the lectures, and the analysis and solution of specific practical cases.

Examination
The examination is made up of two parts:
a) example – min. 50% of the total number of 20 points (60 minutes)
Assessment of the example:
- all aspects for the transaction is stated correctly/fully: + 1 b.;
- otherwise: 0 b.

b) Written test (20 questions; it is necessary to gain at least 10 points; the test lasts 20 minutes)
- correct answer (1 point)
- no answer (0 points)
- incorrect answer (- 1 point)

The overall assessment is weighted equally for the score from the credit test and the written test (the overall possible number of points is 40).

The overall classification is in accordance with the ECTS scale.

1. VAT in the context of European Union law; VAT in the tax systems of the EU Member States; VAT components; VAT entities
2. Place of transaction; the date of taxable transaction; right to deduct (including the bases in Council Directive 2006/112 /EC)
3. Tax documents with emphasis on documents in relation to third countries and intra-Community transactions
4. Tax control - an emphasis on VAT in relation to third countries and intra-Community transactions
5. Carousel frauds and means against them; proof burden on the part of the tax entity
6. VAT in EU countries - work with the case-law of the Court of Justice of the EU; selected institutes and current questions

Not applicable.

The course aims to provide students with knowledge of the functioning of the VAT system in the EU countries. The students will learn how to correctly assess tax liability and how to use different means of tax optimisation. They will also learn about different VAT-related administrative obligations of subjects engaging in intra community transactions.

Attendance at lectures is not compulsory but is recommended. Attendance at seminars is compulsory and it will be monitored by the lecturer. Means of compensation for absences depends on the individual choice of the lecturer.

Not applicable.

Not applicable.

Zákon č. 235/2004 Sb., o dani z přidané hodnoty
Směrnice Rady 2006/112/ES ze dne 28. listopadu 2006 o společném systému daně z přidané hodnoty
Nařízení Rady č. 282/2011 ze dne 15. března 2011, kterým se stanoví prováděcí opatření ke směrnici 2006/112/ES o společném systému daně z přidané hodnoty
BERGER, W. KINDL, C. WAKOUNIG, M. SMĚRNICE ES O DANI Z PŘIDANÉ HODNOTY PRAKTICKÝ KOMENTÁŘ. Praha.VOX. 2010. 736 s. ISBN 8-80-86324-83-8
SCHELLEKENS, M. European Tax Handbook 2015. Amsterodam. IBFD. June 2015. 1044 s. ISBN 978-90-8722-313-7 (EN)
http://curia.europa.eu/jcms/jcms/j_6/
http://eur-lex.europa.eu/homepage.html?locale=cs
http://curia.europa.eu/juris/recherche.jsf?pro=&nat=or&oqp=&dates=&lg=&language=cs&jur=C%2CT%2CF&cit=none%252CC%252CCJ%252CR%252C2008E%252C%252C%252C%252C%252C%252C%252C%252C%252C%252Ctrue%252Cfalse%252Cfalse&td=%3BALL&pcs=Oor&avg=&mat=or&jge=&for=&cid=415985

BENDA, Václav a Milan TOMÍČEK. DPH u intrakomunitárních dodávek a dovozu a vývozu zboží: praktické postupy uplatňování daně s využitím příkladů. Vyd. 6., aktualiz. Praha: BOVA POLYGON, 2015. ISBN 978-80-7273-174-9.
DRÁBOVÁ, Milena, Olga HOLUBOVÁ a Milan TOMÍČEK. Zákon o dani z přidané hodnoty: komentář. 6., aktualizované vydání. Praha: Wolters Kluwer, 2015, xxii, 969 stran : portréty. ISBN 978-80-7478-740-9.

12 hours, optionally

1. VAT in the context of European Union law; VAT in the tax systems of the EU Member States; VAT components; VAT entities
2. Place of transaction; the date of taxable transaction; right to deduct (including the bases in Council Directive 2006/112 /EC)
3. Tax documents with emphasis on documents in relation to third countries and intra-Community transactions
4. Tax control - an emphasis on VAT in relation to third countries and intra-Community transactions
5. Carousel frauds and means against them; proof burden on the part of the tax entity
6. VAT in EU countries - work with the case-law of the Court of Justice of the EU; selected institutes and current questions