Study programmes / B-EPA Economic policy and administration / Indirect Taxes
Course code:NDA
Course title in language of instruction:Nepřímé daně
Course title in Czech:Nepřímé daně
Course title in English:Indirect Taxes
Mode of completion and number of credits:Exam (5 credits)
(1 ECTS credit = 28 hours of workload)
Mode of delivery/Timetabled classes:full-time, 1/3; part-time, 16/0
(full-time, hours of lectures per week / hours of seminars per week; part-time, lectures per period / seminars per period)
Language of instruction:Czech
Level of course:bachelor
Semester:SS 2019/2020 - FBE
Name of lecturer:Ing. Igor Pantůček (supervisor)
Prerequisites:Tax System
Aims of the course:Students will learn the fundamentals and principles of indirect taxes, the value added tax and excise duties, and their underlying current legislation in the Czech Republic. The course also deals with principles of customs procedures in relation to indirect taxes.
Course contents:
1.Subject of Value Added Tax Act, basic concepts (allowance 1/2)
2.The subject of tax, supply of goods, providing services, taxable supplies, the date of the taxable supplies, liable to declare otput VAT, place of supplies (allowance 1/4)
3.Tax documents (allowance 1/2)
a.The conditions for issuing tax documents, responsibility for issuing documents, simplified tax documents
c.corrective tax documents

4.The right to tax deduction, determination of partial VAT Deduction, adjustment of deduction, compensation of claim to deduct, value added tax base, correction of VAT base, value added tax rates, calculation of value added tax (allowance 1/4)
5.Delivery of goods to EU countries, the acquisition of goods from EU countries, sending of goods, transfer of goods, three-parties trade, consignment stores, tax documents, the date of the taxable supplies, the right to tax deduction (allowance 2/8)
6.Services in the EU, providing service, place of supplies, tax documents, the date of the taxable supplies, the right to tax deduction, principle of reverse charge mechanism (allowance 1/4)
7.Services in EU, receiving of service, place of supplies, tax documents, date of taxable supplies, the right to tax deduction (allowance 1/4)
8.Tax forms and their filling (allowance 1/4)
9.Administration of VAT in the Czech Republic, tax return, supplementary tax return, taxable period (allowance 1/2)
10.Application of value added tax on imports of goods, exports of goods, provision of services abroad, international transport (allowance 1/3)
11.VAT Reverse-Charge Mechanism (for supplies of civil engineering or assembly works, supplies of scrap ...) (allowance 0/1)
12.Excises duties (allowance 2/2)
13.Customs procedure in relation to value added tax and excise duty (allowance 1/2)

Learning outcomes and competences:
Generic competences:
-ability to apply knowledge
-ability to solve problems
-ability to work in international context
-capacity to adapt to new situations
-professional knowledge
-skilled at utilizing and processing information

Specific competences:
-Ability to work in international context in the area of indirect taxes
-Knowledge of methodology of calculation of indirect taxes
-The ability of the evaluation of the tax impacts of the economic operations in the area of indirect taxation
-The ability to define the basic tax concepts in the area of indirect taxes

Type of course unit:required
Year of study:Not applicable - the subject could be chosen at anytime during the course of the programme.
Work placement:There is no compulsory work placement in the course unit.
Recommended study modules:none
Assessment methods:Condition for admission to the examination is successful passing of final test (60 minutes, 27 questions, minimum success 66%). The exam has written form (practical example, maximum 20 points, minimum 11 points).
Learning activities and study load (hours of study load)
Type of teaching methodDaily attendanceCombined form
Direct teaching
     lecture14 h0 h
     practice42 h0 h
     consultation0 h16 h
     preparation for exam56 h74 h
     preparation for regular assessment28 h50 h
Total140 h140 h

Basic reading list
  • BENDA, V. -- PITNER, L. Daň z přidané hodnoty s komentářem 2013. Praha: ANAG, 2013. 592 p. ISBN 978-80-7263-812-3.
  • LEDVINKOVÁ, J. Daň z přidané hodnoty 2013: úplné znění zákona o DPH od 1. ledna 2013 s pedagogickými pomůckami včetně komentářů a grafů. Praha: VOX, 2013. 344 p. ISBN 978-80-87480-14-4.
  • PAIKERT, O. -- GALOČÍK, S. DPH 2013: výklad s příklady. Praha: Grada Publishing, 2013. ISBN 978-80-247-4626-5.
Recommended reading list
  • BENDA, V. -- TOMÍČEK, M. DPH u intrakomunitárních dodávek a dovozu a vývozu zboží, 5.vydání. Praha: Bova Polygon, 2013. 344 p. ISBN 978-80-7273-171-8.
  • HOLUBOVÁ, O. -- TOMÍČEK, M. -- DRÁBOVÁ, M. Zákon o dani z přidané hodnoty: komentář. Praha: Wolters Kluwer, 2013. 850 p. ISBN 978-80-7478-038-7.
  • LEDVINKOVÁ, J. DPH v příkladech: k 1 .4. 2012. 9th ed. Olomouc: ANAG, 2012. 631 p. Daně. ISBN 978-80-7263-740-9.