Advanced Course on VAT

Academic year: 2010-2011 Course code module MREC0080-A Semester: 2nd semester Credits: 6 Study load (hours) 168 Theory (hours): Practice/Exercises(hours): 9,00 Other (hours): Part-time program: Instructor(s) Luk Vandenberghe Language of instruction: Dutch Semester exam information: exam in the 2nd semester Contract restriction information: 1. Prerequisites *Algemene competenties Competences which are proved by the successful termination of the Bachelor in the Law. *Sequentiality Tax Law (3BREC-A-19) 2. Objectives (expected learning outcomes) An advanced knowledge of VAT 3. Course content This course offers a detailed study of the value added tax: scope, taxable person, taxable operations, place and time of the taxable event, taxable amount, rates, exemptions, deduction of input tax, refund, payment. Special attention is paid to issues of conformity of national legislation with Community legislation and to the influence and application of general principles of VAT. Attention is also paid to problems and challenges linked to economic developments and VAT fraud. Exercises are made in the workshops. 4. Teaching method Direct contact: Lectures Tutorials Personal work: Assignments - individual 5. Assessment method Exam: Written, with oral presentation Closed book Open questions Written assignment: Without oral presentation 6. Compulsory reading – study material VAT code syllabus case law 7. Recommended reading - study material 8. Tutoring laatste aanpassing: last update: 06/01/2011 19:58 luk.vandenberghe