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: Economy 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 Tax proceedings Parts of tax proceedings Pre-trial proceedings
Assessment proceedings Payment of taxes Claim proceedings Subject of the tax Questions to practise Bibliography

3 Tax proceedings Are proceedings led by the tax administrator in order to determine the tax, its assessment, collection, billing, control of fulfilment of tax liability, or also tax enforcement in case when the tax was not paid voluntarily OBJECTIVE: to determine and collect taxes so that tax revenues were not reduced.

4 Parts of tax proceedings
Pre-trial proceedings Assessment proceedings Payment of taxes Claim proceedings

5 Pre-trial proceedings
Precedes tax assessment It is used to detect taxpayers and important facts for future assessment and tax registration Its most important part is registration of taxpayers - tax registration is confirmed by the tax administrator by issuing certificate of Tax Identification Number

6 Assessment proceedingns
It is a part of proceedings in which tax administrator assesses tax liability Within this part of proceedings obligation to file tax return as a basis for tax assessment plays a significant role

7 Payment of taxes Is an important part of tax proceedings
If a tax law does not determine otherwise, the tax due date is the same as the last day of the deadline for filing the tax return for the taxable period

8 Claim proceedings Leads to payment of tax arrears
It is a process in which a tax administrator uses means determined by law to force taxpayer to pay tax arrears

9 Questions to practise ? Name parts of tax proceedings. Is it possible that some part of the tax proceedings were not carried out? Which entity has the task to assess tax liability? Which means can tax administrator use at claim proceedings to force taxpayer to pay tax arrears?

10 Cloze Tax proceedings is conducted by tax…………….
The aim of…………… proceedings is payment of tax arrears. Tax due date is……………… as the last day of the deadline for filing the tax return for the taxable period

11 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 Daňové řízení. Dostupné na:

12 Thanks for attention