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| DROI2343-2 | VAT - contents
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| Duration : | 18h Th |
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| Number of credits : |
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| Lecturer : | Vincent Sepulchre |
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Language(s) of instruction :
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| French language |
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Organisation and examination :
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| Teaching in the second semester |
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Course contents :
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| This course will attempt to give students the tools that will let them reason the European VAT, in many diverse situations where legislation holds no answers. There will thus be a review of the European Court of Justice case law, basis for all reliable legal interpretation, with a view to identifying all the principles of interpretation of the VAT.
This course will then turn to a description of the bases of the fiscal procedure in VAT matters. |
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Learning outcomes of the course :
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| * Ability to take examine critically the problems of VAT interpretation
* Ability to assess the validity of a concrete example of a taxpayer's VAT payment, given the European VAT principles
* Ability to resolve VAT problems the answer to which are not technically found in the Belgian VAT code or in European Directive 2006/112/EC |
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Prerequisites and co-requisites/ Recommended optional programme components :
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| None |
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Planned learning activities and teaching methods :
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| * Lectures with many examples of problems of interpretation
* Students will be asked to do preparatory work on certain Court of Justice decisions to be read for the following lesson |
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Mode of delivery (face-to-face ; distance-learning) :
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| Face-to-face |
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Recommended or required readings :
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| None - Existence of notes |
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Assessment methods and criteria :
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| A given concrete example of a taxpayer's tax situation will be submitted to students who must identify the errors |
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Work placement(s) :
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| None |
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Organizational remarks :
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| None |
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Contacts :
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| sepulchre.vincent@skynet.be |
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