Course syllabus SD - Tax Administration (FBE - SS 2014/2015)

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Course code: SD
Course title in language of instruction: Správa daní
Course title in Czech: Tax Administration
Course title in English: Tax Administration
Mode of completion and number of credits: Exam (5 credits)
(1 ECTS credit = 28 hours of workload)
Mode of delivery/Timetabled classes: full-time, 4/0 (hours of lectures per week / hours of seminars per week)
Language of instruction: Czech
Level of course: master continuing
Semester: SS 2014/2015
Name of lecturer: Ing. Miloš Grásgruber, Ph.D. (supervisor)
JUDr. Ondřej Trubač, Ph.D., LL.M. (examiner, instructor, lecturer)
Prerequisites: Final Bachelor Exam
Aims of the course:
The aim of this course is to introduce to students the complex issue of procedural aspects of tax and fees collection in the Czech Republic according to the currently applicable legislation, i.e., attention will be focused mainly on: the issue of subject-matter venue and territorial jurisdiction of tax administration, collection of administrative fees in tax processing, duty of taxpayers resulting from their registration and reporting duty to the tax administrations, defining the position of third parties in tax processing in relation to the application of the principle of confidentiality in tax processing, issue of the status of taxpayers in different phases of tax processing, setting deadlines for filing tax returns, including bankruptcy, liquidation and conversion of companies, issue of discovery processing, the issue of correction and supervisory instruments, the issue of bringing actions against decisions of tax administration in administrative justice, tax collection and tax records on the personal accounts of taxpayers, issue of tax execution and the definition of the types of sanctions.
Course contents:
1.Introduction to the Study (allowance 4/0)
a.Organizational structure of ÚFO (regional financial departments) and the Customs administration
b.Allocation of taxes in budget
c.Imposing of charge for an act in tax proceeding
d.Legislation framework of tax proceedings

2.Definition of basic concepts (allowance 12/0)
a.Definition of the legislative abbreviations, namely tax and adviser. The fundamental principles of tax proceedings
b.Local competence of tax administrator
c.Delivery methods of the tax administrator's decision
d.Inspection of files

3.Processing and other procedures (allowance 12/0)
a.Search operation, explanation, local investigation, tax audit
b.Formal requirements of decision - nullity of decision, termination of processing

4.Remedial and supervisory instruments (allowance 4/0)
a.Classification of the remedial and supervisory instruments according to the Tax Code
b.Review proceeding in the administrative justice

5.Registration process (allowance 2/0)
a.Registration of taxpayers in the beginning of their business activities
b.Termination of business activities of taxpayers

6.Discovery process (allowance 4/0)
a.Assessment procedures and supplementary assesment procedures
b.Time-limits for tax assessment

7.Payments and Tax Records (allowance 8/0)
a.Tax evidence system, tax deferment
b.Tax overpayments and tax underpayments

8.Sanctions applied by the tax administrator (allowance 4/0)
a.Classification of individual sanctions
b.The practical examples of the application of sanctions

9.Hedging instruments, tax execution (allowance 4/0)
a.Security of tax
b.Tax lien
c.The position of a guarantor in tax proceeding

10.Forms of termination (allowance 2/0)
a.Inheritor, legal succession, taxpayers in liquidation
b.Effect of bankruptcy on tax proceeding

Learning outcomes and competences:
Generic competences:
-ability to apply knowledge
-ability to make decisions
-ability to solve problems
-ability to work independently
-capacity to adapt to new situations
-professional knowledge

Specific competences:
-Student is able to apply the remedial and supervisory instruments
-Student is able to define fundamental terms of Tax Code
-Student is able to represent a taxpayer in the tax proceeding
-Student knows both a registration and notification obligations of taxpayers
-Student knows individual phases of tax proceeding

Type of course unit: required
Year of study: Not applicable - the subject could be chosen at anytime during the course of the programme.
Work placement: There is no compulsory work placement in the course unit.
Recommended study modules: -
Learning activities and study load (hours of study load):
Type of teaching methodDaily attendance
Direct teaching
     lecture56 h
     consultation0 h
     preparation for exam42 h
     preparation for regular assessment42 h
Total140 h
Assessment methods:
written exam, 6 practical examples, 90 minutes. The maximum score of 20, the minimum number of 10 points.
Recommended reading:
TypeAuthorTitlePublished inPublisherYearISBN
RQKANIOVÁ, L. -- BAXA, J. -- SCHILLEROVÁ, A.Daňový řád. KomentářPrahaWolters Kluwert2011978-80-7357-564-9
RQKOBÍK, J. -- ŠPERL, J.Dokazování v daňovém řízeníASPI Publishing200480-7357-106-4
RQKOHOUTKOVÁ, A. -- KOBÍK, J.Daňový řád s komentářem 2013PrahaANAG2013978-80-7263-769-0
REBAXA, J. et al.Přehled judikatury ve věcech daňového řízeníPrahaASPI2007978-80-7357-225-9
REZATLOUKAL, T.Daňová kontrola v širších souvislostech.PrahaBeck2011978-80-7400-366-0
REzákon č. 280/2009 Sb., daňový řád, ve znění pozdějších předpisů
REzákon č. 281/2009 Sb., kterým se mění některé zákony v souvislosti s přijetím daňového řádu
REzákon č. 456/2011 Sb., o Finanční správě České republiky, ve znění pozdějších předpisů


Last modification made by Ing. Jiří Gruber on 01/05/2015.

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