Course detail
Tax procedure and court protection
FP-UdrsoPAcad. year: 2017/2018
Theory of tax procedural law, basic principles of the tax process, subject and purpose of the tax procedural code. Tax administration, tax procedure, basic principles of tax administration. Tax administration entities, representation. Tax procedure details, documentation, protection and providing information. Tax administration methods, tax inspection. Tax procedure deadlines. Decision requisites, legal force, enforceability, nullity of a decision, serving. Remedial and supervisory measures. Court rulings in administrative justice concerning actions against the decisions of a tax administrator. Registration procedure. Binding determination. First instance trials, regular and additional tax returns, tax assessment and additional assessment, tax deadlines. Tax determination methods, proving, aids. Tax payment, tax collection, tax safeguarding, tax enforcing and tax execution. Several administration, pay-as-you-earn tax administration. Winding up, legal succession, relationship to insolvency. Consequences of a breach of tax administration duties, fines, contractual penalties, interest. Administration fees for filing requests with a tax administrator. Rules of administrative procedure - plaintiff, defendant, administrative action, ruling, cassation complaints.
Language of instruction
Number of ECTS credits
Mode of study
Guarantor
Department
Learning outcomes of the course unit
Prerequisites
Co-requisites
Planned learning activities and teaching methods
Assesment methods and criteria linked to learning outcomes
- correct answer (1 point)
- no answer (0 point)
- incorrect answer (- 1 point)
The examination is graded in accordance with the ECTS scale.
Course curriculum
2. Tax administration entities, representation, deadlines, documentation, protection and provision of information
3. Procedure and tax procedure, procedure details, submission
4. Tax administration methods, tax inspection, proof, aids
5. Decision, delivery
6. Remedial and supervisory measures, court protection
7. Registration procedure, binding determination, winding up
8. Tax assessment and additional assessment, tax determination deadline, legal succession
9. Tax payment, postponement, overpaid tax, back taxes, tax determination deadline
10. Securing the tax, tax enforcing, tax execution
11. Consequences of a breach of tax administration duties, administration fees
12. Rules of administrative procedure, action, cassation complaints
13. Actual issues in tax administrative – legislative changes, case-law
Work placements
Aims
Specification of controlled education, way of implementation and compensation for absences
Recommended optional programme components
Prerequisites and corequisites
Basic literature
HRSTKOVÁ DUBŠEKOVÁ L.: Správa daní podle daňového řádu, aktuální vydání skript, Akademické nakladatelství CERM, Brno (CS)
Úplné znění ÚZ - Daňový řád. Daňové poradenství. Územní finanční orgány. Ostrava, Sagit (aktuální znění) (CS)
Recommended reading
LICHNOVSKÝ, Ondřej. Daňový řád: komentář. 3. vydání. V Praze: C.H. Beck, 2016. Beckova edice komentované zákony. ISBN 978-80-7400-604-3.
Classification of course in study plans
Type of course unit
Lecture
Teacher / Lecturer
Syllabus
2. Tax administration entities, representation, deadlines, documentation, protection and provision of information
3. Procedure and tax procedure, procedure details, submission
4. Tax administration methods, tax inspection, proof, aids
5. Decision, delivery
6. Remedial and supervisory measures, court protection
7. Registration procedure, binding determination, winding up
8. Tax assessment and additional assessment, tax determination deadline, legal succession
9. Tax payment, postponement, overpaid tax, back taxes, tax determination deadline
10. Securing the tax, tax enforcing, tax execution
11. Consequences of a breach of tax administration duties, administration fees
12. Rules of administrative procedure, action, cassation complaints
13. Actual issues in tax administrative – legislative changes, case-law