| Course title | European Union Vat Law |
|---|---|
| Course code | USSV/AEUV |
| Organizational form of instruction | Lecture |
| Level of course | Bachelor |
| Year of study | 2 |
| Semester | Winter |
| Number of ECTS credits | 2 |
| Language of instruction | English |
| Status of course | Optional |
| Form of instruction | Face-to-face |
| Work placements | This is not an internship |
| Recommended optional programme components | None |
| Lecturer(s) |
|---|
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| Course content |
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INTRODUCTION - Harmonization within the EU: current trends GENERAL NOTIONS ON VAT THE PRINCIPLE OF NEUTRALITY THE TAX BASIS VAT CLAIMS AND PROCEDURES VAT PENALTIES THE PRINCIPLE OF TRANSPARENCY CONCLUSIONS - Is VAT a truly European tax?
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| Learning activities and teaching methods |
| Dialogic (discussion, interview, brainstorming), Work with text (with textbook, with book), Methods of individual activities, Stimulating activities (simulation, games, drama), Řízená praxe |
| Learning outcomes |
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The course aims to acquaint students with current issues of VAT harmonisation in the European Union. Principles of VAT legal regulation will be discussed with regard to relevant case law of the European Court of Justice.
Student will acquire basic knowledge of EU VAT legal principles. |
| Prerequisites |
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English level B2 and higher is anticipated.
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| Assessment methods and criteria |
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Work-related product analysis, Systematic monitoring
Assignement is granted upon active presence and case solving. |
| Recommended literature |
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| Study plans that include the course |
| Faculty | Study plan (Version) | Category of Branch/Specialization | Recommended semester | |
|---|---|---|---|---|
| Faculty: Faculty of Economics and Administration | Study plan (Version): Enterprise Management (2014) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Enterprise Management (2015) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Economics and Operation in Enterprises (2014) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Security Management in Enterprises (2015) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Security Management in Enterprises (2014) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Enterprise Management (2015) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Economics and Operation in Enterprises (2015) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Public Economics and Administration (2014) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |
| Faculty: Faculty of Economics and Administration | Study plan (Version): Enterprise Management (2014) | Category: Economy | 2 | Recommended year of study:2, Recommended semester: Winter |