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Lecturer(s)
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Bubeníková Blanka, JUDr. et Mgr.
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Schlegel Pavel, Ing.
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Kuchtová Vratislava, JUDr. Ph.D.
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Course content
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1. Tax Law 2.General Part of Tax Law 3. Tax Administration 4. Direct Tax 5. Indirect Tax 6. Duties Law 7. Customs Law and Custom proceedings.
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Learning activities and teaching methods
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Seminar classes, Lecture with visual aids
- Contact hours
- 52 hours per semester
- Preparation for comprehensive test (10-40)
- 30 hours per semester
- Preparation for an examination (30-60)
- 48 hours per semester
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| prerequisite |
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| Knowledge |
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| have knowledge Financial Law1 for Public Administration |
| Skills |
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| demonstrate skills from subject Financial Law 1 for Public Administration |
| Competences |
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| N/A |
| N/A |
| Recomand to passing the course Financial Law for Public Administration 1. |
| learning outcomes |
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| Knowledge |
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| The student will comprehend tax-legal terminology, interpret the essential tax-legal procedures, understand the role of Tax Law in the country´s economy, describe the essential tax-legal institutions, review the current role of tax relationships, and apply his/her knowledge to model situations in the area of state economy. |
| comprehend tax-legal terminology |
| interpret the essential tax-legal procedures |
| understand the role of Tax Law in the country´s economy |
| describe the essential tax-legal institutions |
| Skills |
|---|
| review the current role of tax relationships |
| apply his/her knowledge to model situations in the area of financing of Public Administration |
| Competences |
|---|
| N/A |
| N/A |
| The student will comprehend tax-legal terminology, interpret the essential tax-legal procedures, understand the role of Tax Law in the country´s economy, describe the essential tax-legal institutions, review the current role of tax relationships, and apply his/her knowledge to model situations in the area of state economy. |
| teaching methods |
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| Knowledge |
|---|
| Lecture with visual aids |
| Seminar classes |
| assessment methods |
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| Oral exam |
| Test |
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Recommended literature
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Hrubá Smržová, P. a kol. Daňové právo de lege lata. 3. vyd.. Plzeň: Aleš Čeněk, 2022.
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Hrubá Smržová, P. a kol. Finanční a daňové právo. 4. vyd.. Plzeň: Aleš Čeněk,s.r.o., 2024.
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Vybíral, R. a kol. Praktikum Finanční právo. 3. vyd.. Plzeň: Aleš Čeněk, 2022.
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