Entrepreneurship Natural and Legal Persons
IPFP Acad. year 2018/2019 Winter semester 3 credits
The course deals with the issue of business under the Trade Act, the Commercial Code, new Civil Code, the Law on Corporations, according to special items and related tax laws.
Language of instruction
Subject specific learning outcomes and competences
Students will learn how to work with the law and the standards it downstream. They learn to navigate the law and apply it in specific cases. Students should prove to evaluate which form of business is a business plan for the better and why, from the perspective of the advantages and disadvantages of various forms of taxation, duties for the entrepreneur business plan, etc.
The presentation and practice according to current business issues as trade law, the Commercial Code, under special legal subjects and related tax laws aim is to acquaint students with these rules, teach them to apply them in practice on specific forms of business, business plans and the specific calculations and get them with the necessary financial statements, tax returns and other necessary forms related to business.
Prerequisite kwnowledge and skills
Students must be aware of basic legislation CR, the elementary principles of accounting and the basic features of the tax system in the country.
- Zákon č. 455/1991 Sb. o živnostenském podnikání (živnostenský zákon), poslední platné znění zákona. (CS)
- Zákon č. 89/2012 Sb., Občanský zákoník, ve znění pozdějších předpisů. (CS).
- Horzinková, E. Živnostenský zákon v praxi, Anag, 8. aktualizované vydání. (CS)
- Zákon č. 90/2012 Sb., o obchodních korporacích, ve znění pozdějších předpisů. (CS)
Syllabus of lectures
- Business, businessman, legal framework of business rules.
- Introduction to Trades, trades division.
- Business under other legislation.
- Business Register - basic concepts, classification of legal persons.
- Limited company.
- Joint stock company, cooperative.
- General partnership, limited partnership.
- Accounting and financial obligations of the business entity. Adjustment of accounting and tax accounting adjustment. Tax records according to § 7 of the Act on Income Tax.
- Entrepreneur as a taxpayer. Registration and contribution obligations of the business entity. Specification work with legislation in taxes. The function of government in this area. Framework principles to determine tax liability for each tax system taxes the CR.
The course is taught through lectures explaining the basic principles and theory of the discipline. Exercises are focused on practical topics presented in lectures.
Provision of credit, participation in pre-determined exercises, meeting and presentation of seminar work and manage a credit test at the appropriate point level. Seminar work must be submitted according to the tutor. The presentation must be present for the whole team of authors. The test is made in writing and consists of test 20 and 3 open questions. At the final assessment can be taken into account also the overall activity and work on exercises and lectures.
Attendance at lectures and seminars is voluntary, is compulsory only in exercises in which the team will be present and which will write the midterm test.
Course inclusion in study plans