THE FEE IS PAID ONLY AFTER THE PAYMENT INVITATION.
You will only become a truly registered participant after paying the fee in the notified amount of EUR 360.
It is recommended to pay the fee no later than the start of the Summer School.
Account number: 7000072858/8180
or in the form of a SEPA payment in the form of IBAN: SK23 8180 0000 0070 0007 2858;
bic/swift code: SPSRSKBA, or in some banks: SPSRSKBAXXX
Variable symbol:181030001
Constant symbol: 0308
Please send us information about paying the fee by email!
Information about who has registered and paid the fee will gradually appear on the main page, as well as other information regarding preparation for the LŠFJ.
In addition, you can start communicating with each other if you are from outside Bratislava and would like to look for accommodation in Bratislava together during the course.
The LŠFJ and ĎVFJ film courses organized by the FTF VŠMU as part of the provision of further education will issue a payment receipt to the participants, which contains the following information:
• confirmation of the payment amount
• date and method of payment
• name and address of the participant from whom the financial amount was received
• name and time of the course
FTF VŠMU does not issue invoices, delivery notes or other documents common in business practice.
Justification.
The provision of further education, in accordance with the opinion of the Higher Education Section of 21 November 2007, is closely related to the provision of higher education, creative scientific research and creative artistic activity, and for this reason, this activity is exempt from tax pursuant to Section 13, paragraph 1, letter a) of Act No. 595/2003 Coll. on Income Tax, as amended.
Pursuant to Section 31, Paragraphs 1 and 2 of Act No. 222/2004 Coll. on Value Added Tax, as amended, educational services, as well as the supply of goods and services closely related to educational services, are exempt from value added tax.
Universities from the point of view of the tax code on Income Tax, as amended (hereinafter referred to as the "Act") are considered to be taxpayers not established (not established) for the purpose of business, which the Act defines in the provision of Section 12, paragraph 3. In accordance with the wording of Section 12, paragraph 2, the subject of tax for these taxpayers is income from activities from which they achieve a profit or from which a profit can be achieved, including income from the sale of property, income from rent, income from advertising, income from membership fees and income from which tax is collected pursuant to Section 43 by withholding. At the same time, Section 13, paragraph 1, letter a) of the Act states that income of the taxpayers in question arising from activities for the purpose of which these taxpayers were established or which is their core activity defined by a special regulation, except income from activities that are business and income from which tax is collected pursuant to Section 43. In budgetary organizations, income from activities defined by the founder in the founding document for the fulfillment of its basic purpose and income from the rental and sale of property included in the founder's budget, except for income from which tax is collected by withholding pursuant to Section 43, are also exempt from tax.
This means that for the purposes of the aforementioned Act, it is necessary to proceed from the division of higher education institution activities into basic activities (defined in Section 1 of Act No. 131/2002 Coll. on Higher Education Institutions, as amended) & entrepreneurial activities (defined in Section 2, Paragraph 1 of the Commercial Code and Section 18 of the Higher Education Act in connection with the statute of the higher education institution, since the rules for carrying out this activity pursuant to Section 15, Paragraph 2, Letter m) of the Higher Education Act result from the statute of the higher education institution drawn up in accordance with Section 18 of the Higher Education Act). If higher education institutions fulfill their mission pursuant to Section 1, Paragraph 4, Letter a e) of the Act on Higher Education also by providing further education (see Act No. 386/1997 Coll. as amended and Section 39 of Act No. 578/2004 Coll. as amended), then the income from this activity is considered income from the taxpayer's main activity and such income is fully exempt from tax pursuant to Section 13, paragraph 1, letter a) of the Act.
Act No. 222/2004 Coll. on Value Added Tax, as amended, in Section 31, specifies that educational and training services provided are exempt from tax:
a/ according to special regulations, i.e. also according to Act No. 131/2002 Coll. on higher education institutions, as amended,
b/ a legal entity that meets one or more conditions under Section 30(2) of the VAT Act,
c/ as vocational training and retraining provided pursuant to Act No. 5/2004 Coll. on Employment Services.
If a higher education institution, as a taxable person, is an authorized person to carry out educational activities pursuant to Act No. 131/2002 Coll. on higher education institutions, as amended /providing further education pursuant to Act No. 386/1997 Coll., as amended/, then these educational services are exempt from tax pursuant to the cited provision of the Act.
