Course: Consumption Taxation

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Course title Consumption Taxation
Course code FIU/BPZDS
Organizational form of instruction Lecture + Seminary
Level of course Bachelor
Year of study not specified
Semester Summer
Number of ECTS credits 5
Language of instruction Czech
Status of course Compulsory
Form of instruction Face-to-face
Work placements This is not an internship
Recommended optional programme components None
Lecturer(s)
  • JANOUŠKOVÁ Jana, doc. Ing. Ph.D.
  • SOBOTOVIČOVÁ Šárka, Ing. Ph.D.
  • KOŠTUŘÍKOVÁ Ivana, Ing. Ph.D.
Course content
1. Introduction to consumption taxation. 2. Value added tax, tax Act and basics expressions. Registration for VAT. 3. Chargeable events, the place of performance, tax base, tax rate. 4. Exempt supplies without the right to deduct. Special regimes. Tax refund and selling goods at excluding tax prices. 5. The right to deduction. Tax documents. 6. Exempt supplies with the right to deduct. Supplies of goods to the EU and acquisition of goods from the EU. 7. The place of supply of services. The application of VAT on services. 8. The application of VAT on imports and exports. 9. Administration of value added tax and tax forms. 10. Selective taxes on consumption. Administration of excise duties and tax forms. 11. Tax on mineral oils. Tax on tobacco products and labeling of tobacco products. 12. Tax on spirits, tax on beer and tax on wine. 13. Environmental taxes, their significance and administration. Tax from natural gas and other gases. Tax from solid fuels. The electricity tax.

Learning activities and teaching methods
Skills demonstration, Seminar classes
  • unspecified - 13 hours per semester
  • unspecified - 40 hours per semester
  • unspecified - 66 hours per semester
  • unspecified - 26 hours per semester
Recommended literature
  • Daňové zákony a předpisy související - v aktuálním znění.
  • Taxation Trends in the European Union..
  • Vybrané články z odborných časopisů.
  • www.mfcr.cz.
  • JAMES, S., NOBES, Ch. The Economics of Taxation. Twelfth edition 2012/2013.. Croydon: Philip Allan Publishers, 2012. ISBN 978-1906201-19-7.
  • KOUT, P. Cvičné příklady - Daně. Sborník příkladů. Praha: Institut certifikace účetních, 2013. ISBN 978-80-86716-93-0.
  • KUBÁTOVÁ, K. Daňová teorie a politika.. Praha: Wolters Kluwer, 2010. ISBN 978-80-7357-574-8.
  • SOBOTOVIČOVÁ, Š. Zdanění spotřeby, vysokoškolská učebnice. Karviná: SU OPF, 2011.
  • SOBOTOVIČOVÁ, Š. Zdanění spotřeby. Karviná: SU OPF, 2011.
  • SVÁTKOVÁ S.. Spotřební a ekologické daně v České republice. Praha: ASPI, 2005. ISBN 978-80-7357-443-7.
  • VANČUROVÁ, A. a L. LÁCHOVÁ. Daňový systém ČR 2014. Praha: VOX, 2014. ISBN 978-80-87480-23-6.


Study plans that include the course
Faculty Study plan (Version) Branch of study Category Recommended year of study Recommended semester
School of Business Administration in Karvina Accounting and Taxes (12) Economy 2 Summer
School of Business Administration in Karvina Accounting and Taxes (15) Economy 2 Summer