Advanced Course on VAT
|Course code module||MREC0080-A|
|Study load (hours)||168|
|Language of instruction:||Dutch|
|Semester exam information:||exam in the 2nd semester|
|Contract restriction information:|
Competences which are proved by the successful termination of the Bachelor in the Law.
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: LecturesTutorials
Personal work: Assignments - individual
5. Assessment method
Exam: Written, with oral presentationClosed bookOpen questions
Written assignment: Without oral presentation
6. Compulsory reading – study material
7. Recommended reading - study material
laatste aanpassing: last update: 06/01/2011 19:58 luk.vandenberghe