Czech

6

After completing the course, the student will gain comprehensive knowledge of the application of VAT on business transactions between entities within the EU. The student will be closely acquainted with the 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 Statute on VAT, 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.

Not applicable.

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 the Council Directive 2006/112/EC on the common system of value added tax. The practical lessons aim at the practical use of the knowledge gained through the lectures, the analysis of specific practical cases and related decisions of the European Court of Justice.

The course-unit credit is awarded on the following conditions:
1. Successful completion of the written credit test at the end of the semester with a minimum score of 60% of the total number of points and at the same time with a minimum of 50% of the number of points awarded for each individual task.
2. Submission of a term project – analysis of a European Court of Justice decision in the area of VAT and its effects on Czech VAT legislation.
The final exam is written and it focuses on practical cases of VAT application, particularly on transactions within the EU community. To pass the test it is necessary to gain at least 50% of the total amount of points.

1. The Act on Value Added Tax – general provisions, subjects of taxation, place of transaction, identification of transaction
2. The Act on Value Added Tax – chargeable event and chargeability of tax, tax documents, tax base and the assessment of tax, correction of the tax base and correction of the tax payable, credit/debit note
3. The Act on Value Added Tax – tax rates, exemptions without a right to deduct, exemptions with a right to deduct, tax deductions
4. The Act on Value Added Tax – reverse charge, Czech tax administration
5. The Council Directive – the principles of interpretation of the VAT Directive, general principles of law and the principles specific for the law of the EU community, ECJ procedure, new codification of VAT law.
6. The Council Directive – aim, scope, territorial scope, taxable persons
7. The Council Directive – taxable transactions – the supply of goods, the acquisition of goods within the EU community, provision of services, importation of goods, place of transaction
8. The Council Directive – chargeable event and chargeability of tax, tax base, tax rates
9. The Council Directive – tax exemptions
10. The Council Directive – tax deductions
11. The Council Directive – obligations of taxable persons and certain non-taxable persons
12. The Act on Value Added Tax, The Council Directive - special schemes for transactions within the EU community

Not applicable.

The course aims to provide students with knowledge of the functioning of the VAT system in the EU countries, the general principles of law and the principles specific for EU community law, and the effects of the ECJ procedure. The students will learn how to correctly assess the tax obligation and how to use different means of tax optimisation. They will also learn about different VAT-related administrative obligations of subjects engaging in transactions within the EU community.

Attendance of lectures is not compulsory yet recommended! Attendance of practical lessons is compulsory and it will be monitored by the lecturer. Means of compensation for absences depends on an 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
http://curia.europa.eu/jcms/jcms/j_6/
http://eur-lex.europa.eu/homepage.html?locale=cs
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, 374 s. ISBN 978-80-7273-174-9.

HALABRINOVÁ, Dagmar. Praktický průvodce fakturací, aneb, Jak správně vystavovat faktury a další doklady: faktura - daňový doklad, zjednodušený daňový doklad, opravný daňový doklad, prodejka, paragon. 1. vyd. Brno: Aprofitail Czech Republic, 2014, 229 s. ISBN 978-80-905622-0-2.
SCHELLEKENS, M. European Tax Handbook 2015. Amsterodam. IBFD. June 2015. 1044 s. ISBN 978-90-8722-313-7 (EN)
ŠIROKÝ, Jan. Daně v Evropské unii: daňové systémy všech 28 členských států EU, legislativní základy daňové harmonizace včetně judikátů SD, odraz ekonomické krize v daňové politice EU, zdanění finančního sektoru. 6., aktualiz. a přeprac. vyd. včetně CD. Praha: Linde Praha, 2013, 386 s. ISBN 978-80-7201-925-0. (CS)

26 hours, compulsory