VAT

Duration

30h Th

Number of credits

Lecturer

Jean Bublot

Language(s) of instruction

French language

Organisation and examination

Teaching in the first semester, examination in June

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

The VAT course aims to describe the specific mechanisms of this tax and explain the ins and outs of it.

After having defined the notion of liability (taxable liability, exonerated liability, agricultural fixed charge liability, franchise liability), the course will cover the different taxable operations (delivery of goods, provision of services, imports, intra-community acquisitions).

The course will focus on the legal aspects of European and national law, and will illustrate all aspects of the subject with practical examples.

Learning outcomes of the learning unit

The aim of the course is that students will understand the mechanisms relating to value-added tax, and will have the means of resolving complex problems.

Prerequisite knowledge and skills

In so far as this is an introductory course, there are no prerequisites. The teacher will give an oral overview of what is needed to understand the written notes.

Planned learning activities and teaching methods

No practical work is planned.

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

The course is given in the form of ten three-hour session, based on a complete syllabus and practical examples explained during class.

Recommended or required readings

A syllabus is available for students on the ULg website.

Assessment methods and criteria

No translation.

Work placement(s)

Organizational remarks

The course begins at 6 O'clock pm. We have a break between 7.30 and 7.45.

Contacts

The course head is Mr Jean Bublot, guest professor at ULg, whose office is at 1300 Wavre, chaussée de Louvain, 43/2 (telephone: 010/22.96.66. - fax: 010/22.74.73). Mr Bublot can also be contacted at the following email addresses: jean.bublot@jba.be or jean.bublot@ulg.ac.be.

Items online