VAT - Advanced aspects

Duration

15h Th

Number of credits

Lecturer

Vincent Sepulchre

Language(s) of instruction

French language

Organisation and examination

Teaching in the second semester

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit 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 learning unit

* 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 numerous examples of interpretation problems * Students required to do preparatory work concerning certain judgements given by the Court of Justice, which they have to read and present orally in the following class.

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

Face-to-face

Recommended or required readings

There is a syllabus. Reading judgements of the Court of Justice, with a list given to students before the following class.

Assessment methods and criteria

Written exam:  students will be given an actual case concerning the taxation of a given taxpayer: they have to spot the errors based on the judgements of the Court of Justice that were analysed during the oral class.

Work placement(s)

None

Organizational remarks

None

Contacts

vincent.sepulchre@sogef.be

Adaptation of teaching commitments following the COVID-19 pandemic for the May-June 2020 session

Teaching methods implemented : distance-learning

Podcast

Assessment subjects

List of arrests of the ECJ

Assessment methods

Oral session

Contacts

Adaptation of teaching commitments following the COVID-19 pandemic for the Aug-Sept 2020 session

Assessment subjects

No translation.

Assessment methods

No translation.

Contacts

  vincent.sepulchre@sogef.be

Items online