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Lecturer(s)
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Course content
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Basic terms, the subject of VAT, taxable transactions. Taxable person, turnover, the obligation to register, taxpayer, taxable period. Supply of goods and services, place of supply, chargeable event and liability to tax Intra-Community supply, goods and services within the EU, reverse chargé principle. Tax base, tax rates, tax documents. Exempt transactions without deduction. Trade with third countries, import and export of goods, provision and purchase of services Right to deduct, conditions for claiming the right to deduct. Special arrangements, travel service, trade in second-hand goods, sale of goods in the same condition Reverse charge scheme. VAT return, form content, deadlines for filing tax claims, sanctions. Inspection reports, content and particulars of inspection reports, penalties, chain fraud and tax evasion. Excise commodities in the Czech Republic, basic principles of excise duties and their administration. Commodities subject to environmental taxes in the Czech Republic, basic principle of functioning of environmental taxes and their administration.
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Learning activities and teaching methods
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Monologic (reading, lecture, briefing), Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book)
- Participation in classes
- 52 hours per semester
- Writing a seminar paper
- 26 hours per semester
- Preparation for an exam
- 49 hours per semester
- Preparation for a credit (assessment)
- 23 hours per semester
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Learning outcomes
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The aim of the subject is to acquaint students with the principles of value added tax, including the implementation of the given issue in tax forms.
Any student who has successfully completed the course can: explain the basic principle of application of value added tax; enumerate the conditions that must be met for the transaction to be subject to tax; characterize the persons affected by the tax; explain the rules for determining the place of performance; characterize taxable and exempt transactions; characterize the calculation of the tax on taxable supplies; explain the rules for determining the date of performance; characterize the rules for issuing tax documents; explain the basic principles of the functioning of value added tax in the EU area and in relation to third countries; explain the conditions for claiming a tax deduction; explain the principle of functioning of environmental and excise taxes Any student who has successfully completed the course is capable of: familiar with the substantive legislation related to indirect taxes; calculate registration limits and set deadlines for VAT registration; assign the correct rate for the taxable supply; calculate the amount of value added tax on the taxable supply, determine the person to whom the tax liability arises and determine the date of taxable supply; calculate the deduction coefficient; fill in tax claims, recapitulative statements, audit reports. Any student who has successfully completed the course is able to: acquire further professional knowledge, skills and competences on the basis of practical experience and its evaluation; communicate comprehensively and convincingly to professionals and lay people about the nature of professional problems and their own opinion on their solution.
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Prerequisites
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There are no explicit prerequisites for studying the subject. The obvious starting point is a basic overview of value added tax.
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Assessment methods and criteria
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Oral examination, Written examination, Didactic test
Credit: prepare a summary example including filling in the tax statement. Exam: oral.
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Recommended literature
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Zákon č. 235/2004 Sb., o dani z přidané hodnoty, ve znění pozdějších předpisů..
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Zákon č. 353/2003 Sb., o spotřebních daních, ve znění pozdějších předpisů..
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KUNEŠ, Z.; POLANSKÁ, P.; GALOČÍK, S.; PAIKERT, O. DPH 2022: výklad s příklady. Praha: Grada, 2022. ISBN 978-80-271-3591-2.
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