Course syllabus DJ - Tax judicial decisions (ŠAVŠ - Sklad předmětů)

     Czech          English          

Course title: Tax judicial decisions
Semester: -- item not defined --
Course supervisor: JUDr. Ing. Hana Skalická, BA, Ph.D.
Supervising department: Department of Finance and Accounting (ŠAVŠ)
Prerequisites for registration: Bachelor state examination or Fundamentals of Tax and Financial Law or Taxation and Tax Practices
Time allowance: full-time, 1/1 (hours of lectures per week / hours of seminars per week)
part-time, 0/8 (lectures per period / seminars per period)
Type of study: usual
Form of teaching: lecture, seminar
Mode of completion and credits: Exam (3 credits)
Course objective:
The main objective of the course is to acquaint students with the case law of administrative justice in tax matters. At the end of the course students should be able to search the relevant case law in this area, to be able to analyze and apply to pending cases.
Course methods: The full-time course consists of theoretical lectures and seminars. The part-time courses are based on tutorial sessions and individual tuitions with an individial lecturer. During the term, several case studies and exercises are elaborated.
Course content:
1.Case law - the definition, influence. (allowance 1/0)
2.Administrative justice in tax matters. Searching of case law. (allowance 1/1)
3.Working with judicial decisions of Czech courts during solving case studies with focus on: (allowance 4/5)
a.- income taxes
b.- value added tax
c.- tax procedural law

4.Reflection of case law of Czech courts in tax proceedings. (allowance 2/2)
Learning outcomes and competences:
-- item not defined --
Teaching methods and workload (hours of workload):
Type of teaching methodDaily attendanceCombined form
Direct teaching
     Attendance of lectures13 h0 h
     Attendance of courses/seminars/tutorials13 h0 h
     Consultations with teacher (part-time form of study)0 h26 h
     Composing of individual (seminar) work13 h13 h
     Composing of presentation13 h13 h
     Preparation for final test26 h26 h
Total78 h78 h
Assessment methods:
Requirement typeDaily attendanceCombined form
Term paper25 %25 %
Presentation25 %25 %
Final test50 %50 %
Total100 %100 %
Course completion:
Active participation at seminars, composing of individual (seminar) work and presentation.
Written exam - case study and test.
Support for combined/distance forms of study:
-- item not defined --
Reading list:
Language of instruction: Czech
TOMOSZKOVÁ, V. -- SLÁDEČEK, V. Správní soudnictví v České republice a ve vybraných státech Evropy. Praha: Wolters Kluwer, 2010. 260 p. ISBN 978-80-7357-518-2.

Judikatura Nejvyššího správního soudu a krajských soudů dostupná zde:
Judikatura Ústavního soudu České republiky dostupná zde:
právní předpisy v účinném znění (zejména soudní řád správní a daňový řád)
Language of instruction: Czech
PODHRÁZSKÝ, M. -- JEMELKA, L. -- VETEŠNÍK, P. Soudní řád správní - komentář. Praha: C.H.Beck, 2013. 1168 p. ISBN 978-80-7400-498-8.
KOBÍK, J. -- KOHOUTKOVÁ, A. Daňový řád s komentářem. 2nd ed. Olomouc: ANAG, 2013. ISBN 978-80-7263-769-0.

Study plans:
-- item not defined --
Run in the period of: SS 2016/2017, SS 2015/2016, WS 2015/2016, SS 2013/2014   (and older)
Course tutor: JUDr. Ing. Hana Skalická, BA, Ph.D. (supervisor)
Teaching language: Czech, English
Room: -- item not defined --

Last modification made by Mgr. Luděk Švejdar on 05/23/2019.

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