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Lecturer(s)
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Nguyenová Ludmila, doc. Ing. Ph.D.
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Course content
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Basic terminology - subject of tax, tax subjects, Determination of place of performance - basic rules, specific cases, Tax documents - types and their particulars, advance invoices, documents in foreign currency, application of a tax document in a VAT return, Obligation to grant tax - setting the right moment and the right person to pay the tax, VAT on intra-Community supplies of goods and services, VAT on imports and exports from / to third countries Exemption from value added tax without deduction, The reverse charge procedure, Application of VAT on immovable property, The specificities of VAT for non-profit entities, Entitlement to deduct value added tax - basic conditions, reduction, redenomination and adjustment of tax deduction, Value Added Tax Administration I. - registration, tax period, tax claim, control report, summary report, Administration of value added tax II. - unreliable payer, tax security, liability, sanctions, VAT deduction - case study. Moore Stephens' tax experts are involved in teaching.
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Learning activities and teaching methods
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- Team project (50/number of students)
- 10 hours per semester
- Contact hours
- 39 hours per semester
- Preparation for comprehensive test (10-40)
- 29 hours per semester
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| prerequisite |
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| Knowledge |
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| - to explain the basic principles of taxation in the Czech Republic, |
| - to understand basic terminology. |
| Skills |
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| - to apply basic knowledge about taxes in the Czech Republic. |
| Competences |
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| N/A |
| N/A |
| learning outcomes |
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| Knowledge |
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| - to define the basic terminology, to explain the basic rules of determining the place of performance and to discuss the types and particulars of tax documents, |
| - to discuss the creation of an obligation to tax, to explain VAT on intra-Community supplies of goods / services, VAT on imports and exports to / from third countries, to characterize the reverse charge regime and define how VAT is managed. |
| Skills |
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| - to fill out a simple VAT return, control and summary reports, |
| - to identify cases that will be governed by Czech law and by the Directive of the Council of the European Community. |
| Competences |
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| N/A |
| teaching methods |
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| Knowledge |
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| Lecture with visual aids |
| Seminar |
| Skills |
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| Seminar |
| Task-based study method |
| Competences |
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| Lecture with visual aids |
| Seminar |
| assessment methods |
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| Knowledge |
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| Test |
| Skills |
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| Test |
| Competences |
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| Test |
| Skills demonstration during practicum |
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Recommended literature
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Daňové zákony v platném znění.
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Svatopluk Galočík, Oto Paikert. DPH 2018: výklad s příklady. Praha: Grada, 2018. ISBN 978-80-271-0799-5.
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Široký, Jan. Základy daňové teorie s praktickými příklady. 2., aktualizované vydání. 2016. ISBN 978-80-7552-315-0.
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Tomáš Brandejs a kolektiv. Zákon o dani z přidané hodnoty. Komentář - 7., aktualizované vydání.. Praha: Wolters Kluwer, 2017. ISBN 978-80-7552-569-7.
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