Tax and Customs Law (YNKVm888)

Course topics: 1. Slovak customs law in the system of European customs law. Basic orientation in the issue of defining the roles of customs authorities in protecting the financial interests of the EU. Trade policy measures and prohibitions and restrictions. 2. Customs status of goods as a basic rule regarding the competences of customs authorities. The importance of knowing the origin of goods in the context of preferential treatment. Rules for the origin of goods and the Customs Tariff. 3. Post-release control and case studies from practice. Customs regimes. 4. Tax law when importing goods. Tax administrator in customs proceedings. 5. VAT, tax control and case studies from practice. 6. Administration of excise duty on alcoholic beverages, tobacco products, mineral oil, electricity, coal and natural gas.

Supervisors and educators:
JUDr. Ľubica Masárová, PhD. - Zabezpečuje, Kogarant, Zodpovedný za elearning, Skúšajúci, Cvičiaci
doc. JUDr. Michal Maslen, PhD. - Zabezpečuje, Zodpovedný za elearning, Skúšajúci, Kogarant
prof. PhDr. JUDr. Tomáš Gábriš, PhD. - Zabezpečuje, Hlavný garant
Ing. Jana Koprlová, PhD. - Kogarant, Schvaľujúci zápis
JUDr. Ingrid Lanczová, PhD. - Kogarant

Code: YNKVm888

Period: LS

Credits: 3