Czech

Not applicable.

Students will be made familiar with the basic terminology of VAT law. They will know how to set the tax base and the place of taxable fulfillment and how to consider a day of implementation of taxable fulfillment in particular examples. Students will be able to apply this knowledge within the EU.

Students are expected to have knowledge of natural person income tax and corporate income tax, and be familiar with accounting and book-keeping.

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:
- Defining basic terms, e.g. persons and companies obligation to pay tax, VAT payer and not-VAT-payer, persons and companies registered for VAT and identified for VAT, output and input tax, tax liability.
- Registration for VAT, deduction during the registration, canceling the registration and liability to cope the tax.
- VAT - tax base, economic activity, taxable fulfillment, exercises on different kind of persons.
- Setting a day of implementation of taxable fulfillment by delivering goods or services and transferring a conveyance of estate property + some special examples (partial and repeated fulfillments, wending machines, energy consumption etc.) and also within the EU.
- VAT - setting a place of taxable fulfillment by delivering goods or services and transferring a conveyance of estate property + some special examples in services within the EU.
- VAT - assessment of tax base and the tax rate for different kinds of tax fulfilment.
- Tax documents and their appendage.
- VAT - exempt fulfilments with claim tax deduction.
- VAT - exempt fulfilments without claim tax deduction.
- VAT - fiscal evasion on input by coefficient - calculation of coefficient and year compensation.
The seminars will be focused on practising the lectured topics and elaboration of case studies.

Not applicable.

The aim the course is for students to master the theoretical aspects and methodology for accurate calculation in practical examples of VAT. Students will learn how to apply gained knowledge to practical examples by solving simple, as well as more difficult situations within the VAT law.

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.

Zákon o dani z přidané hodnoty z.č.235/2004 Sb. v platném znění
Pokyny řady D Finanční zpravodaj MF ČR
Zákon o dani z příjmů fyzických a právnických osob z.č.586/92 Sb. v platném znění

Not applicable.

26 hours, optionally