Tax procedure and court protection
FP-UdrsoPAAcad. year: 2020/2021
Theory of tax procedural law, basic of the tax process, subject and purpose of tax legislation. Tax administration, tax procedure, basic principles of tax administration. Tax administration entities, representation. Tax procedure details, documentation, protection and informing. Tax administration methods, tax inspection. Tax procedure deadlines. Decision requisites, legal force, enforceability, nullity of a decision, serving. Remedial and supervisory measures.
Court rulings in administrative justice concerning actions against the decisions of a tax administrator. Registration procedure. Binding determination. First instance trials, regular and additional tax returns, tax assessment and additional assessment, tax deadlines. Tax determination methods, proving, aids. Tax payment, tax collection, tax safeguarding, tax enforcing, tax execution. Several administration, par-as-you-earn tax administration.
Winding up, legal succession, relationship to insolvency. Consequences of a breach of tax administration duties, fines, contractual penalties, interest. Administration fees of filing requests with a tax administrator. Rules of administrative procedure - plaintiff, defendant, administrative action, ruling, cassation complaints.
Learning outcomes of the course unit
The students will be acquainted with the theory of the tax procedural law, as well as with practical procedures to enforce tax rules. They will learn how to use the basic skills in processing a registration application, an additional tax return, filing an appeal, and other filings in tax administration. They will be able to give a taxable entity advice on how to protect its rights when dealing with a tax administrator and, subsequently, in administrative court proceedings.
Knowledge of civil law, business law, income tax for natural persons and legal entities, accounting law, financial law, rules of civil procedure.
Recommended optional programme components
Recommended or required reading
MATYÁŠOVÁ, Lenka. Daňový řád: s komentářem a judikaturou : podle stavu k 1.8.2015. 2. aktualizované a doplněné vydání. Praha: Leges, 2015, 1024 stran. ISBN 978-80-7502-081-9.
HRSTKOVÁ DUBŠEKOVÁ L.: Správa daní podle daňového řádu, aktuální vydání skript, Akademické nakladatelství CERM, Brno
KOPŘIVA, Miloslav a Jaroslav NOVOTNÝ. Manuál k daňovému řádu: [výklad k jednotlivým ustanovením zákona, rozdíly proti zákonu o správě daní a poplatků, judikatura, příklady : zapracování změn účinných od 1.1.2013]. 2., rozš. a aktualiz. vyd. Ostrava: Sagit, 2013, 927 s. ISBN 978-80-7208-947-5.
Úplné znění ÚZ - Daňový řád. Daňové poradenství. Územní finanční orgány. Ostrava, Sagit (aktuální znění)
Hrstková-Dubšeková. Meritum Daňový řád. 3. vyd. Praha: Wolters Kluwer ČR, 2015. 216 s. ISBN 978-80-7478-695-2
SOCHOROVÁ, Vendula. Specifika dokazování v daňovém řízení. Vyd. 1. V Praze: C.H. Beck, 2014, xiv, 193 s. ISBN 978-80-7400-520-6.
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
1) knowledge of the theory taught adn its practical applications
2) written test
- correct answer (1 point)
- without answer (0 point)
- incorrect answer (- 1 point)
The exam grading is identical with the ECTS scale.
Language of instruction
The themes covered by the lectures include:
- theory of tax procedural law, basics of the tax rules, basic principles of tax administration
- tax adminstration entities, representation, deadlines, documentation, protection, and informing
- procedure and tax procedure, procedure details, tax return
- tax administations methods, tax inspection, proving, aids
- ruling, serving
- remedial and supervisory measures, court protection
- registration procedure, binding determination, winding up
- tax assessmenst and additional assessment, tax determination deadline, legal succession
- tax payment, postponement, overpaid tax, back taxes, tax determination deadline
- tax safeguarding, tax enforcing, tax execution
- consequences of a breach of tax administration duties, administration fees
- rules of administrative procedure, action, cassation complaints
The aim is for the students to learn about the tax rules as the basic procedural legal rules to enforce tax laws, to understand the basics of the taxation process and be able to apply selected provisions of the tax legistation when solving practical problems.
Specification of controlled education, way of implementation and compensation for absences
The solutions to practical problems are being evaluated (registration application, power of attorney, appeal, tax payment postponement application, etc.).