The course is focused on the following topics:
Constitutional bodies and constitutional order of the Czech Republic, public service and territorial arrangement.
Basic theory of tax law, regulations of tax proceeding and other legal rules and regulations associated with the tax law.
Basic terminology of tax proceeding.
Effect and individual parts of the law on administration of taxes and feelaws.
Basic principles of tax procedures.
Subjects and progress of tax procedure.
Tax search. Terms in a tax procedure. Basic requisites of decisions, the legal power, the practice and non-validity of decisions.
Preparatory procedure. Penalties.
Tax return. Calculation of taxes and tax payments. Tax reassurance, right of lien, execution.


The aim of the subject is to present students tax and fee administration law as a basic process-legal precept for validation of particular revenue acts in practise. The aim of the subject is to provide students with basic terms from the tax area and to apply chosen enactment from the tax and fee administration area by solving of real sit uations.