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| DROI2343-1 | VAT - contents
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| Duration : | 30h Th |
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| Credits/ECTS : |
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| Holder(s) : | Vincent Sepulchre |
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| Language : | Langue française |
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| Course contents : | This course consists of various "themed" sessions (such as real estate, the general European principles of V.A.T., according to the Court of Justice, abusive practices regarding V.A.T., etc.), prepared in advance by the students, if necessary, on the basis of case studies compiled by the lecturer.
The subjects dealt with are as follows:
1. The general principles of V.A.T. in the jurisprudence of the European Court of Justice
- Origin of the general principles of V.A.T.: what is V.A.T.?
- The general principle of the uniform application of the common system of V.A.T. in all Member States of the European Community
- The principle of the general collection of V.A.T. on activities of an economic nature, in each stage of marketing
- The principle according to which V.A.T. is a tax on economic realities
- The principle according to which V.A.T. is a tax on consumption, proportional to the price paid by the tax-payer
- The principle of the deduction of V.A.T. with a direct burden on the cost of the various elements constituting the price of a taxed operation
- The principle of the neutrality of V.A.T.
- The application in terms of V.A.T. of the general principles resulting from other community law measures
2. Intracommunity trade of goods: specific cases and practices
- The "philosophy" of the intracommunity trade of goods in 1993
- Systems of intracommunity trade of goods
- Transfers and non-transfers
- Specific V.A.T. obligations imposed in Belgium in the intracommunity trade of goods
3. Extra-community trade of goods: specific cases and practices
- The "philosophy" of the extra-community trade of goods in 1993
- Systems of extra-community trade of goods
- Specific V.A.T. obligations imposed in Belgium in the extra-community trade of goods
4. V.A.T. in the real estate sector
- Deliveries of immovable goods
- The availability of buildings and V.A.T.
5. The principle obligations of V.A.T.
- V.A.T. registration
- V.A.T. documents to be established and issued
- Accounting obligations and V.A.T. registers
- The periodic declaration of V.A.T.
- The special declaration of V.A.T.
- Intracommunity listing
- V.A.T. listing
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| Course objective : | At the end of the course, students should be capable of mastering the specific themes dealt with, thanks to their knowledge of the method of reasoning, in order to be able to solve concrete cases they may be required to handle in their professional life in this domain.
As a result, the exam will be exclusively composed of concrete cases to be solved for each of the themes dealt with. |
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| Prerequisites : | Courses in V.A.T. from the core syllabus of the Complementary Master's Degree in Tax Law |
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| Workshops : | The course will be mainly organised around a presentation of the basic concepts of each of the themes dealt with, with examples of concrete cases to be solved with the students for every theme. |
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| Organization : | // |
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| Written notes : | Each theme dealt with will be accompanied by a separate syllabus. |
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| Assessment : | The exam will be written since it will be exclusively composed of concrete cases to be solved for each of the themes dealt with.
The assessment will essentially take into account the student's method of reasoning in his/her analysis of the concrete case in question. |
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| Contacts : | sepulchre.vincent@skynet.be |
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