Course syllabus SEZ - Selective Consumption Taxes (FBE - SS 2014/2015)

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Course code: SEZ
Course title in language of instruction: Selektivní zdaňování spotřeby
Course title in Czech: Selective Consumption Taxes
Course title in English: Selective Consumption Taxes
Mode of completion and number of credits: Exam (5 credits)
(1 ECTS credit = 28 hours of workload)
Mode of delivery/Timetabled classes: full-time, 2/1 (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: doc. Ing. Petr David, Ph.D. (examiner, instructor, lecturer, supervisor, tutor)
Prerequisites: Final Bachelor Exam
Aims of the course:
The aim of the course is to acquaint students with the selective consumption taxes so that they can solve not only all cases in connection with these taxes in practice, but also to understand the theoretical context and other aspects of the issue. Students will learn the fundamentals and principles of taxes on consumption, the excise duties and environmental taxes, and underlying current legislation in the Czech Republic and other EU countries.
Course contents:
1.Taxation of consumption in the Czech Republic (allowance 2/0)
2.Excise duties (allowance 2/0)
3.Subject to excise duties (allowance 3/0)
4.Tax warehouses and suspension arrangement (allowance 3/0)
5.The product for free circulation, liberation and the creation of tax liability (allowance 3/0)
6.Payers of excise duties and their registration (allowance 2/0)
7.Rates, calculation and return of excise duties (allowance 10/0)
8.Delivery of products within the EU and in relation with third countries (allowance 2/0)
9.Marking of excisable products (allowance 1/0)
10.Administration of excise duties (allowance 1/0)
11.Environmental taxes (allowance 2/0)
12.Taxes on natural gas, electricity and solid fuels (allowance 7/0)
13.Excise duties in the EU countries (allowance 2/0)
14.Harmonisation of excise duties in the EU (allowance 2/0)
Learning outcomes and competences:
Generic competences:
-ability to apply knowledge
-ability to solve problems
-ability to work independently
-basic computing skills
-professional knowledge
-skilled at utilizing and processing information

Specific competences:
-Student can calculate the tax liability for consumption and energy taxes in the Czech Republic
-Student can develop the application of legal provisions on practical examples
-Student can explain the methodology of calculation of consumption and energy taxes
-Student is able to name, describe and explain directives related to selective consumption taxes in the EU
-Student is able to practically solve the tax situations in the area of selective consumption taxes

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
     lecture42 h
     preparation for exam98 h
Total140 h
Assessment methods:
Student receives credit for active participation in at least 70% lectures of the subject. This participation evaluation based on maintained attendance sheet. Activity is automatically assumed because the student is encouraged to separate activities and considerations that are subsequently discussed. The course is followed by the written examination, which includes five basic and specific questions and two examples to calculate values in the area of selective consumption taxes necessary to identify an adequate evaluation of the student.
Recommended reading:
TypeAuthorTitlePublished inPublisherYearISBN
RQSVÁTKOVÁ, S.Spotřební a ekologické daně v České republicePrahaWolters Kluwer2009978-80-7357-443-7
RQŠIROKÝ, J.Daně v Evropské unii: daňové systémy všech 27 členských států EU a Chorvatska : legislativní základy daňové harmonizace včetně judikátů SD : odraz ekonomické krize v daňové politice EUPrahaLinde2012978-80-7201-881-9
RQDAVID, P.Zdaňování a spotřeba cigaretBrnoAkademické nakladatelství CERM2010978-80-7204-711-6
RETheory and practice of excise taxation: smoking, drinking, gambling, polluting, and drivingOxfordOxford University Press20050-19-927859-8
REEKINS, P.Environmental tax reform (ETR): a policy for green growthOxfordOxford University Press2011978-0-19-958450-5


Last modification made by Ing. Jiří Gruber on 10/09/2014.

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