S_BR_UD2_p Účetní a daňové případové studie II

STING ACADEMY
summer 2026
Extent and Intensity
0/2. 2 credit(s). Type of Completion: z (credit).
Teacher(s)
Ing. Monika Hodinková, Ph.D. (seminar tutor)
Guaranteed by
Ing. et Ing. Pavel Semerád, Ph.D., MBA
Centre for Accounting and Taxation – Academic Department – STING ACADEMY
Timetable of Seminar Groups
S_BR_UD2_p/01: each even Wednesday 9:40–12:50 BR Učebna 10, except Wed 18. 2. ; and Wed 6. 5. 9:40–12:50 BR Učebna 08, M. Hodinková
Course Enrolment Limitations
The course is offered to students of any study field.
Course objectives
The aim of the course Accounting and Tax Case Studies is to teach students how to address complex accounting and tax situations of entrepreneurs—both individuals and legal entities—practically and systematically within the context of the Czech Republic. Students will learn to identify the relevant facts and to select the appropriate tax regime for a specific taxpayer so that they can propose a procedure leading to the optimisation of the resulting tax liability within the limits of applicable legislation. Through case studies, they will also practise the basic principles and mechanisms of value added tax (VAT) and selected property taxes. Emphasis is placed on interpreting the identified facts and their impacts on a specific business entity.
Syllabus
  1. Introduction to the topic; the Tax Code; personal income tax (tax residency, optimisation).
  2. Accounting and corporate income tax.
  3. Value Added Tax (VAT) I: fundamentals (registration, rates, place of supply, and tax point/chargeable event).
  4. Value Added Tax (VAT) II: specific situations and complex case studies.
  5. Other taxes: road tax and real estate tax.
Assessment methods
The course Accounting and Tax Case Studies is completed with a course credit. The credit will be awarded upon successful completion of a written test consisting of multiple-choice questions, open-ended questions, and practical problems. To obtain the course credit, students must achieve at least 50% on the test.
Language of instruction
Czech
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