DROI2343-2 : VAT - Advanced aspects

Study Programmes 2015-2016

DROI2343-2

VAT - Advanced aspects

Duration :

15h Th

Number of credits :

Specialised master in tax law		3

Lecturer :

Vincent Sepulchre

Language(s) of instruction :

French language

Organisation and examination :

Teaching in the second semester

Units courses prerequisite and corequisite :

Prerequisite or corequisite units are presented within each program

Course contents :

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.

Learning outcomes of the course :

* 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

Prerequisite knowledge and skills :

None

Planned learning activities and teaching methods :

* 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

Mode of delivery (face-to-face ; distance-learning) :

Face-to-face