Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/04.0002 Anglicky v odborných předmětech "Support of teaching technical subjects in English“ Tutorial: Business Academy Topic: Taxes Prepared by : Ing. Adam Skovajsa Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/04.0002 je spolufinancován Evropským sociálním fondem a státním rozpočtem České republiky.

CONTENT Czech tax administration Structure of the Czech tax administration Ministry of Finance of the Czech Republic Financial headquarters Tax offices Questions to practise Bibliography 17.9.2018

Czech Tax Administration The system of territorial (tax) authorities and their jurisdiction is established by so called Competence Norm – Act No. 531/1990 Coll., about territorial financial authorities as amended It is formed by: The Ministry of Finance of the Czech Republic Regional financial institutions: Financial headquarters Financial offices 17.9.2018

Structure of the Czech tax administration Ministry of finance Regional financial institutions Financial directorate Financial offices 17.9.2018

Ministry of Finance of the Czech Republic The system of territorial financial authorities is subject of governing authority of the Ministry of Finance of the Czech Republic Within the organizational structure of the Ministry of Finance of CR a specialized organizational unit – Central Financial and Tax Directorate is created. 17.9.2018

Financial directorates are established by law for 7 regions in the CR and separately for the capital of Prague their territorial competence does not coincide with the segmentation of the state to local autonomous units – regions financial directorates can be found in Brno, České Budějovice, Hradec Králové, Ostrava, Plzeň, Prague and Ústí nad Labem financial directorates are managed by the Financial office in the area of its competence Higher authority of the Financial offices is the Ministry of Finance In the tax administration it is second-instance (appellate) authority 17.9.2018

Financial offices are organized by the special supplement to the Act No.531/1990 Coll. in valid version are first instance tax proceedings, they accomplish tax administration, control of subsidy use and returnable financial assistance from state budget, …. 17.9.2018

Questions to practise ? What is the law which defines the system of financial authorities in CR called? Which authorities from the Czech tax administration? What tasks are performed by the financial offices? 17.9.2018

Cloze Czech tax administration is regulated by ……………. The supreme body of the Czech tax administration is …………………… of Finance of CR Financial offices are ……………………… authority. 17.9.2018

Bibliography Bakeš, M. a kolektiv. Finanční právo. Praha: C. H. Beck. Praha, 2009. ISBN 978-80-7400- 801-6. Vejvodová, H. Kopřiva, J. Právo I – Finanční právo. Brno: VUT v Brně: Fakulta podnikatelská, 2008. ISBN 978-80-214-3730-2. Vančurová, A. Láchová, L. Daňový systém ČR 2010. 1. VOX, a. s. Praha, 2010. 355 s. ISBN 978-80-86324-86-9. 17.9.2018

Thanks for attention 17.9.2018