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Syllabus

For the examinations needed in order to obtain the certificate which licenses tax advising services

Tax Statutes


1. Statute number 366/1999 of the Coll. regulating the income tax
- Natural persons income tax
- Legal entities income tax
- The methods of payment and collection of the income tax


2. Statute number 368/1999 of the Coll. regulating the reserves and rectifying items needed for the identification of the basis of assessment of the income tax
- The statute regulates for the purposes of identification of the basis assessment of the income tax of natural persons and legal entities, the method of creating reserves and rectifying items, which are expenses, expended for securing and maintaining of incomes of taxpayers of the income tax (natural persons or legal entities).


3. Statute number 289/1995 of the Coll. regulating the value addition tax amended by further statutes
- The statute regulates the value addition tax, subject to which are taxable payments in inland, goods at import and international bus transportation carried out by a foreign carrier with the exception of regular transportation of persons.


4. Statute number 229/1995 of the Coll. regulating the distilled alcohol tax amended by further statues
- The statute regulates the excise tax to which distilled alcohol is subject to


5. Statute number 309/1993 of the Coll. regulating the wine tax amended by further statutes
- The statute regulates conditions of taxation of wine by an excise tax


6. Statute number 310/1993 of the Coll. regulating the beer tax amended by further statues
- The statute regulates the taxation of beer by an excise tax


7. Statute 312/1993 of the Coll. regulating the tobacco and tobacco products tax amended by further statutes
- The statute regulates the taxation of tobacco and tobacco products by an excise tax


8. Statute 316/1993 of the Coll. regulating the hydrocarbon oil and lubricant tax amended by further statutes
- The statute regulates the taxation of hydrocarbon oils and lubricants by an excise tax


9. Statute number 87/1994 of the Coll. regulating the road tax amended by further statues
- The statute regulates the taxation of usage of ground communications by motor vehicles and attached vehicles by road tax, the powers of state authorities, the rights and duties of natural persons and legal entities.


10. Statute number 317/1992 of the Coll. regulating the real property tax amended by further statutes
- Land tax
- Building tax
- Quarters tax, tax from non quarter spaces, in an apartment building, tax from common facilities of an apartment building and their sections.


11. Statute number 318/1992 of the Coll. regulating the inheritance tax, gift tax, and accession tax of real property amended by further statutes
- Inheritance tax
- Gift tax
- Accession tax of real property


12. Statute number 511/1992 of the Coll. regulating the administration of taxes and fees amended by further statutes
- The statute regulates the administration of taxes, which are an income of the state budget or communal budget, carried out by the taxing authority and township





Accounting minimum


1. The basic principles of accounting
a) Statute regulating accounting
- The duties of entrepreneurs
- Inventory control of property
- Archiving of documentation, subject to accounting

b) The methods of accounting
- The most important terms from the introductory provisions


2. Valuation of assets and liabilities
a) Valuation of tangible and intangible property
b) Valuation of financial investments
c) Valuation of incomplete production and production on order
d) Valuation of claims and obligations


3. Accounting in foreign currencies
a) Fixed assets
b) Floating assets
c) Liabilities
d) Exchange rate differences during the year and during the enclosure of accounting books


4. Annual balance sheet
a) Material and temporal coherence with the accounting period
b) The creation of reserves and rectifying terms
c) The calculations of assets and liabilities in foreign currency at the date of the annual balance
d) Conjecture accounts of assets and liabilities


5. Accounting as a instrument to determine the basis of tax assessment
a) The evidence of incomes and expenditure, which are subject to tax
b) The structure of the accounting schema for the purposes of determining the basis of tax assessment
c) The evidence of expenses, which are expenditures after payment
d) Conjecture accounts and adjustments
e) Valuation of discrepancies arisen from capital shares and deposits


6. Selected chapters of accounting
a) The accounting of incomes and expenditures
b) Accounting of leasing
c) Accounting of securities (bills of exchange, obligations, short term financial property)
d) Adjustment of incomes and expenditures





Recommended literature

1. Accounting statute number 563/1991 of the Coll. amended by further statutes
2. Order of the Ministry of Finance of the Slovak Republic number 3177/1998-KM, by which the accounting scheme and methods of accounting for entrepreneurs are regulated, amended by further statutes
3. Order of the Ministry of Finance of the Slovak Republic number 65/396/1994, by which the methods of simple accounting are regulated, amended by further statutes
4. Order of the State Property Fond number V/20531/1992, by which the accounting scheme and accounting methods of the political parties and movements, citizens corporations and other non profit organizations are regulated.





Legal minimum


I/ Corporations

1. Commercial law and its place in the system of law – Jozef Suchoža and Coll. – Slovak commercial law I. edition

2. Selected terms of commercial law – business, business undertaking, business name, business secret, business property, business assets, netto business assets – provision §§ 1 – 13, 17 – 20, of the statute 513/91 of the Coll., amended by further statutes.

3. The legal regulation of business undertaking of foreign persons in the Slovak republic. The legal regulation of business undertaking of domestic persons abroad

- provisions §§ 21 – 26 of the statute 513/91 of the Coll. – Commercial Codex
- business undertaking abroad is regulated by the laws of the specific state

4. The tradesmen statute and business undertaking
- provisions §§§ 2,5 – 13 of the statute number 455/91 of the Coll.

5. The registration of business persons
- provisions §§ 27 – 34 of the Commercial Codex

6. General provisions regulating corporations
- provisions §§ 56 – 57 of the Commercial Codex

7. Partnership corporation and limited partnership company
- provisions §§ 76 – 104 of the Commercial Codex

8. Limited liability company
- provisions §§ 105 – 153 of the Commercial Codex

9. Joint stock company
- provisions §§ 154 – 221 of the Commercial Codex



Recommended literature – commentary prof. JUDr. Jan Dědič and coll. – Commercial Codex- published in 1997

Dědič, Kříž, Štenglová – Joint stock companies

Dalibor Hanes – Limited liability company.





II/ Commercial Law – part regulating obligations

1. The legal regulation of commercial – contractual relations

- The specification of relative commercial – contractual relations (§ 261 sect. 1, 2, 5 of the statute 513/1991 of the Coll., further only Commercial Codex)
- The specification of absolute commercial – contractual relations (§ 261 sect. 3 of the Commercial Codex)
- The specification of absolute commercial “non-transactions” (§ 261 sect. 6 of the Commercial Codex)
- The relation of the Commercial and Civil Codex (§ 1 sect. 2 of the Commercial Codex)
- Option of the Commercial Codex (§ 262 sect. 1, 2 of the Commercial Codex)

2. The general principles of modifications of contractual relations.

- equity of the participants of commercial relations, contractual liberty, informality, protection of good faith, the priority of the objective aspect before the subjective, common cooperation, objective responsibility, the maintenance of the contract

3. The entrance into a contract (§ 43 – 47 of the Civil Codex., § 269 – 292 of the Commercial Codex)

4. The dissolution of a commercial contract obligation

- The solution of a contract (§324 – 343 of the Commercial Codex)
- Abandonment of the contract (§ 344 – 351 of the commercial Codex)
- Subsequent performance incapability (§ 575 – 577 of the Civil Codex., § 352 – 354 of the Commercial Codex)
- Abandonment fines (§ 355 of the Commercial Codex)
- Repulse of the purpose of the contract (§ 356 – 357 of the Commercial Codex)
- Metering (§ 580 – 581 of the Civil Codex, § 358 – 364 of the Commercial Codex)
- Agreement (§ 570 – 574 of the Civil Codex)
- Expiration of time (§578 of the Civil Codex)
- The death of the creditor or debtor (§ 579 of the Civil Codex)
- Cancellation (§582 of the Civil Codex)
- Non exercise of a right (§ 583 of the Civil Codex)
- Fusion (§ 584 of the Civil Codex)
- Settlement (§ 585 – 587 of the Civil Codex)

5. The securing of commercial obligations

- Mortgage law (§ 151a – 151i of the Civil Codex, § 297 – 299 of the Commercial Codex)
- Sub-mortgage law (§ 151k – 151m of the Civil Codex)
- Lien law (§ 151s – 151v of the Civil Codex)
- Contractual penalty (§544-545 of the Civil Codex, §300 – 302 of the Commercial codex)
- Guarantee (§303 – 312 of the Commercial Codex)
- Agreement about deduction from the wage or other forms of income (§551 of the Civil Codex)
- Guarantee through the transfer of rights (§ 553 of the Civil Codex)
- Guarantee through the transfer of a claim (§ 554 of the Civil Codex)
- Guarantee (§ 555 – 557 of the Civil Codex)
- The recognition of an obligation (§323 of the Commercial Codex)
- Bank guarantee (§313 – 322 of the Commercial Codex)

6. Prescription (§ 387 – 408 of the Civil Codex)

7. Liability in commercial law
- The breech of contractual duties (§365 – 371 of the Commercial codex)
- Compensation for damages (§ 373 – 386 of the Commercial Codex)

8. Contract of purchase (§ 409 – 475 of the Commercial Codex)

9. Contract for work (§ 536 – 565 of the Commercial Codex)

10. The silent partnership contract (§ 673 – 681 of the Commercial Codex)

11. Procurement contracts

- Mandate contract (§566-576 of the Commercial Codex)
- Commission contract (§ 577 – 590 of the Commercial Codex)
- Intermediation contract (§ 642 – 651 of the Commercial Codex)
- Commercial representation contract (§ 652 – 672 of the Commercial Codex)

12. Carriage Contracts
- Dispatch service contract (§ 601 – 609 of the Commercial Codex)
- Contract of carriage (§ 610 – 629 of the Commercial Codex)


13. Bank contracts (§ 682 – 724 of the Commercial Codex)

14. Credit contract (§ 497 – 507 of the Commercial Codex)

15. Company sales contract (§ 476 – 488 of the Commercial Codex)

16. Leasing contract (§ 489 – 496 of the Commercial Codex)

17. Safekeeping contract (§ 516 – 526 of the Commercial Codex)

18. Storage contract (§ 527 – 535 of the Commercial Codex)

19. Motor vehicle rent contract (§ 630 – 637 of the Commercial Codex)

20. Motor vehicle operation contract (§ 638 – 641 of the Commercial Codex

21. Common, intemporal, concluding provisions (§ 750 – 775 of the Commercial Codex)



Recommended literature

1. Jozef Moravčík, Oľga Ovečková and coll:
Commercial Codex – commentary, IURA Edition s.r.o., 1995

2. JUDr. Jan Dědič and coll:
Commercial Codex with a detailed commentary for legal and business practice, Praca, editor, and publisher of the unions in Slovakia, Bratislava 1992

3. JUDr. Ing. Ludvik Kopáč, CSc:
Commercial contracts, I, II part, Prospektrum s.r.o, Prague, redacted edition 1994

4. JUDr. Jaromír Svoboda and coll:
Civil Codex, Eurounion s.r.o Bratislava, redacted edition 1994





III./ Bankruptcy and compensation

Statute number 328/1991 of the Coll. regulating bankruptcy and compensation, edict number 493/1991 of the Coll.



Recommended literature

1. JUDr. František Zoulík:
The statute regulating bankruptcy and compensation – commentary, C.H. Beck,
Prague 1994

2. The economic and legal advisor of an entrepreneur number 12/2000-11-06

3. JUDr. Mária Trubanová, PhD and coll:
The minimization of risks of factors and authorized agents in a limited liability
Company, I, II part,Verlag Dashöffer,, 1999


4. Correspondent for the limited liability company, 19/2000, Verlag Deshöffer





IV/ The protection of economic competition

Statute number 188/1994 of the Coll. regulating the protection of economic competition



Recommended literature:

1. JUDr. Mária Trubanová, PhD and coll:
The minimization of risks of factors and authorized agents in a limited liability
Company, I, II part,Verlag Dashöffer,, 1999




V/ Judicial decisions in commercial disputes

Statute number 99/1963 of the Coll., The Civil Process Code



Recommended literature:

1. JUDr. Andrej Bajcura, CSc, and coll:
Civil Process Code I part – commentary, Eurounion s.r.o., Bratislava, 1996




Caution:
- At the examinations the examined laws are tested in their valid version
- The Slovak Chamber of Tax Advisors reserves the right to extend the Syllabus according to the development of legislature in the specified areas.


© SKDP 2010