Czech

Not applicable.

Students will be made familiar with the basic terminology used in the area of Corporate Income Taxation, and they will also learn individual links to other rules and regulations which can influence the tax liability of corporations. Students will be expected to apply their knowledge to particular examples.

Students are expected to have basic knowledge of accounting, financial statements, basics of business relations according to the Commercial law.

Not applicable.

Teaching methods depend on the type of course unit as specified in the article 7 of BUT Rules for Studies and Examinations.

The course-unit credit is conditional on the following:
1. Active attendance at seminars where student will practise various different practical methods of calculating Tax.
2. Successful completion of a credit test – and a minimum 50 % completion of given coursework.
Conditions for passing an exam: Student has to demonstrate his/her knowledge acquired in the course and apply it in practice.
Form of examination: Combined – written exam followed by an oral examination if necessary.

A brief description of lectures:
- Introduction to Corporate Income Tax (defining the basic terminology and individual types of corporations and also income tax assessment).
- Tax exemption and tax base (terminology, tax-deductible items, tax allowance)
- Expenditures on achievement, on reassurance and on maintaining income; non-deductible expenses.
- Long-term tangible and intangible assets (basic terminology; depreciation; joint ownership; non-depreciable assets; assets appreciation).
- Leasing (operative and financial leasing, basic terminology, advantages and disadvantages of leasing, conditions of leasing, requirements for contracts, termination of a contract before the maturity date).
- Special tax rate and temporary and concluding provisions.
- Non-profit organizations.
- Public companies and special partnerships.
- Syndicates.
- The income tax return.
The seminars will be focused on practising the lectured topics and elaboration of case studies (both individually and in teams).

Not applicable.

The aim of the course is for students to master the theoretical aspects and methodology for accurate evaluation of tax liability and assessment. It is necessary for students to know the rules and regulations of the law Nr. 586/92 Sb. on Income Tax as amended. Students will learn how to apply gained knowledge to practical examples.

Monitoring of students’ individual work on assigned tasks. In case of an excused absence from seminars, tutors may set additional conditions or coursework if appropriate, generally elaboration of partial written exercises.

Not applicable.

Not applicable.

Bachor,J. a kol :Daň z příjmů fyzických a právnických osob, Sagit Ostrava 2008 (CS)
Zákon č. 40/1964 Sb. občanský zákoník v platném znění (CS)
Zákon č. 513/1991 Sb. obchodní zákoník v platném znění (CS)
Zákon č. 5463/1991 Sb. o účetnictví ve znění pozdějších předpisů (CS)
Zákon č. 586/1993 Sb o dani z příjmů fyzických a právnických osob ve znění p.p. (CS)

Not applicable.