Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/

Prezentace na téma: "Projekt Anglicky v odborných předmětech, CZ.1.07/1.3.09/"— Transkript prezentace:

1 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/ je spolufinancován Evropským sociálním fondem a státním rozpočtem České republiky.

2 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

3 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

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

5 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.

6 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

7 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, ….

8 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?

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

10 Bibliography Bakeš, M. a kolektiv. Finanční právo. Praha: C. H. Beck. Praha, ISBN Vejvodová, H. Kopřiva, J. Právo I – Finanční právo. Brno: VUT v Brně: Fakulta podnikatelská, ISBN Vančurová, A. Láchová, L. Daňový systém ČR VOX, a. s. Praha, s. ISBN

11 Thanks for attention