Tax procedure and court protection
FP-UdrsoPAcad. year: 2019/2020
Theory of tax procedural law, basic principles of the tax process, subject and purpose of the tax procedural code. Tax administration, tax procedure, basic principles of tax administration. Tax administration entities, representation. Tax procedure details, documentation, protection and providing information. 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 and tax execution. Several administration, pay-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 for filing requests with a tax administrator. Rules of administrative procedure - plaintiff, defendant, administrative action, ruling, cassation complaints.
Learning outcomes of the course unit
Students will know the theory of tax process law and the practical approaches when applying the Tax Code. They will acquire basic skills in processing registration applications, supplementary tax returns, appeals and further submissions in tax proceedings. They will be able to advise tax subjects on how to assert their rights before the tax administrator and then in administrative court proceedings.
Knowledge of substantive tax law.
Recommended optional programme components
Recommended or required reading
HRSTKOVÁ DUBŠEKOVÁ L.: Správa daní podle daňového řádu, aktuální vydání skript, Akademické nakladatelství CERM, Brno (CS)
KOBÍK J., Kohoutková A.: Daňový řád s komentářem, Praha, Anag 2010, 959 s., ISBN: 978-80-7263-616-7 (CS)
Úplné znění ÚZ - Daňový řád. Daňové poradenství. Územní finanční orgány. Ostrava, Sagit (aktuální znění) (CS)
Hrstková-Dubšeková. Meritum Daňový řád 2017-2018. Praha: Wolters Kluwer ČR, 2017. 224 s. ISBN 978-80-7552-716-5.
LICHNOVSKÝ, Ondřej. Daňový řád: komentář. 3. vydání. V Praze: C.H. Beck, 2016. Beckova edice komentované zákony. ISBN 978-80-7400-604-3.
Planned learning activities and teaching methods
Lectures consist of an explanation of basic principles, methodology of the discipline, problems and their solutions (examples are presented during the lectures).
Assesment methods and criteria linked to learning outcomes
Written test (test contains 30 questions; A minimum of 15 points is required; the test takes 30 minutes)
- correct answer (1 point)
- no answer (0 point)
- incorrect answer (- 1 point)
The examination is graded in accordance with the ECTS scale.
Language of instruction
1. Theory of tax procedural law, basics of the tax rules, basic principles of tax administration
2. Tax administration entities, representation, deadlines, documentation, protection and provision of information
3. Procedure and tax procedure, procedure details, submission
4. Tax administration methods, tax inspection, proof, aids
5. Decision, delivery
6. Remedial and supervisory measures, court protection
7. Registration procedure, binding determination, winding up
8. Tax assessment and additional assessment, tax determination deadline, legal succession
9. Tax payment, postponement, overpaid tax, back taxes, tax determination deadline
10. Securing the tax, tax enforcing, tax execution
11. Consequences of a breach of tax administration duties, administration fees
12. Rules of administrative procedure, action, cassation complaints
13. Actual issues in tax administrative – legislative changes, case-law
The objective is to familiarise students with the Tax Procedural Code as fundamental procedural legislation for implementation of various tax laws in practice, explain the basic concepts of the tax process and apply selected provisions of the Tax Procedural Code in solving practical examples.
Specification of controlled education, way of implementation and compensation for absences
Lectures Attendance is not compulsory.