UC110 Taxes and EU Taxation Policy

School of Business Administration in Karvina
Winter 2006
Extent and Intensity
2/1/0. 10 credit(s). Type of Completion: z (credit).
Guaranteed by
Department of Finance and Accounting – School of Business Administration in Karvina
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives (in Czech)
Seznámit studenty s daňovými souvislostmi zapojení ČR do mezinárodních hospodářských struktur; harmonizace právních norem ČR s normami EU vymezující problematiku daní, kde budou studenti seznámeni v nezbytné míře s problematikou daňového auditu; směrnice a doporučení OECD v daňové oblasti a jejich uplatňování v ČR.
Syllabus (in Czech)
  • Struktura výkladu:
    1. The characteristic of the Eu tax policy
    2. The Czech taxation system and its presumptions for harmonization with EU
    3. Harmonization of the taxation law with EU
    4. Individual income tax in EU countries
    5. The corporation income tax in EU countries
    6. The excises in the EU
    7. The taxation of property in EU
    8. The EU budget
    9. The problems of audit in the EU countries.
    Obsah kurzu je uveden v české verzi kurzu Daně a daňová politika EU pod číslem UC 007.
    V rámci výuky kurzu ani k jeho prezentaci nejsou elektronická média využívána.
Language of instruction
Czech
Further comments (probably available only in Czech)
The course can also be completed outside the examination period.
The course is also listed under the following terms Winter 1990, Summer 1991, Winter 1991, Summer 1992, Winter 1992, Summer 1993, Winter 1993, Summer 1994, Winter 1994, Summer 1995, Winter 1995, Summer 1996, Winter 1996, Summer 1997, Winter 1997, Summer 1998, Winter 1998, Summer 1999, Winter 1999, Summer 2000, Winter 2000, Summer 2001, Winter 2001, Summer 2002, Winter 2002, Summer 2003, Winter 2003, Summer 2004, Winter 2004, Summer 2005, Winter 2005, Summer 2006, Summer 2007.
  • Enrolment Statistics (Winter 2006, recent)
  • Permalink: https://is.slu.cz/course/opf/winter2006/UC110