Czech

3

Not applicable.

Students will have a clear idea of the tax system valid in the Czech Republic and the will master the work with law and respective standards. They acquire the basic skills necessary for optimization of taxpayer’s duties.

Not requested.

Not applicable.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

Conditions for awarding the course-unit credit:
Active participation in exercises will be controlled and assessed by the teacher
Successful completion of a credit test.
Conditions for passing an exam: Knowledge of taught topics, emphasis is placed on mastering professional terminology.
Form of examination: test and oral.

1. Topic 1: Tax system used in the Czech Republic, introductory lesson (setting the objective of the course, taxation system and its regulations). Laffer´s curve, the purpose of taxes, tax features, basic terms, taxation costs, excessive burden of taxes).
2. Topic 2: Income tax of the individual. First part of the income tax law, filling income tax return form for individuals.
3. Topic 3: Income tax of the individual – second part. Second and third parts of the income tax law, filling of income tax return form for individuals, filling of income tax return form for individuals. Deadlines.
4. Topic 4: Income tax of legal entities. Taxation of legal entities, taxable income assessment for taxation of legal entities. Depreciation of movable and immovable (real estate) property.
5. Topic 5: Value added tax (VAT). VAT law, VAT taxpayers, income tax rates, tax document, tax exemptions, taxable period (taxable year), VAT tax declaration.
6. Topic 6: CONSUMPTION TAX – Selective consumption tax, Duty (Customs duty), consumption tax, energy taxes.
7. Topic 7: ROAD TAX – Road tax law, road tax declaration, tax exemption, exceptions, payments
8. Topic 8: REAL ESTATE TAX – Real estate tax law, land tax, building tax, tax declaration, tax exemption, exceptions, payments, possibilities towns posses to raise the real estate tax rate.
9. Topic 9: TRANSFER TAX – Inheritance tax law, gift tax, property transfer tax
10. Topic 10: SOCIAL AND HEALTH INSURANCE – Social security and state employment policy law, National health insurance law.
11. Topic 11: TAX MANUAL – Tax manual law (before known as tax an fees administration), regular and special corrective means, guides for tax proceedings.
12. Topic 12: CONTRACTS PREVENTING DOUBLE TAXATION – Methods for preventing double taxation.
13. Topic 13: Summing up of the basic taxation principles of the different types of taxes, deadlines, revision.

Not applicable.

The main objective of the course is for students to master the identification of taxpayer of individual taxes, of the subject of taxation, of the tax base, the way of tax calculation, tax exemption, rights and duties of taxpayers and tax administrator, and the rules guiding the health and social insurance payment.

Not applicable.

Not applicable.

Not applicable.

Daň z příjmů fyzických a právnických osob, z.č.586/1992 Sb.
Daň z přidané hodnoty, z.č. 235/2004 Sb.
Daň silniční, z.č. 216/1993 Sb.
Daň z nemovitostí, z.č. 338/1992 Sb.
Daň dědická, darovací a z převodu nemovitostí, z.č. 357/1992 Sb.
Obchodní zákoník, z.č. 513/1991 Sb.

Not applicable.

13 hours, compulsory