Indirect taxes

Display Schedule

Code Completion Credits Range Language Instruction Semester
305DN ZK 2 2T Czech summer

Subject guarantor

Michal ŠINDELÁŘ

Name of lecturer(s)

Michal ŠINDELÁŘ

Learning outcomes of the course unit

The course aim is to increase student knowledge in the field of indirect tax. Expanded issues of value added taxes are related to issues of intra-community fulfillment and relationship to third countries. Also the course introduces students to the basic of other indirect taxes. At the close of the course students will apply the acquired knowledge in case studies.

Mode of study

Theory through lecture. Theory presentation linked to discussions of practice examples created for students.

Prerequisites and co-requisites

Completion of any basic tax course

Course contents

1 Review of indirect taxes and accounting (2 lectures)

Review of basic terminology in relation to indirect tax

Basic value added tax system, reverse-charge system

Basic accounting concepts

Basic accounting operations

2 Value added tax (4 lectures)

Particulars of determining fulfillment location (ex: sport or cultural event)

Intra-community fulfillment

Relation to third countries

Tax declaration

3 Other indirect tax (2 lectures)

Excise tax

Customs

4 Review of indirect tax through case studies (4 lectures)

Recommended or required reading

Tax regulation No# 235/2004 Sb., Value added tax, current version

Tax regulation No# 353/2003 Sb., excise tax, current version

Tax regulation No# 563/1991 Sb., accounting, current version

Other literarture assigned at lecture

Assessment methods and criteria

Attentance and participation in lectures, assignments (40%)

Oral and written exam in theory and practice sample (60%)

Schedule for winter semester 2018/2019:

The schedule has not yet been prepared

Schedule for summer semester 2018/2019:

06:00–08:0008:00–10:0010:00–12:0012:00–14:0014:00–16:0016:00–18:0018:00–20:0020:00–22:0022:00–24:00
Mon
Tue
Wed
Thu
room 330
Room No. 330
(Lažanský palác)
ŠINDELÁŘ M.
19:00–20:35
(lecture parallel1)
Fri
Date Day Time Tutor Location Notes No. of paralel
Thu 19:00–20:35 Michal ŠINDELÁŘ Room No. 330
Lažanský palác 		lecture parallel1

The subject is a part of the following study plans