Evolved from a typical medieval tax, excises are probably the most cost-efficient taxes in terms of collection. The state revenue from excise duties amounts to several billions of euros. Nevertheless, only a limited number of operators is subject to the rules laid down in the excise legislation. This because excise duties are only levied on energy products, alcohol and alcoholic drinks, non-alcoholic drinks, coffee and manufactured tobacco. In this module a more detailed focus will be given on the EMCS, e-commerce and the product categories energy products, alcohol and alcoholic products, and non-alcoholic products and coffee.
Target audience
This advanced module can be taken by participants who have already passed the basic programme (English and/or Dutch) or can prove that they have obtained an equivalent degree of experience.
Course information
- This module consists of two days of classes.
- Classes will take place on campus.
- All sessions are taught in English and include a high level of interaction.
- All classes will be recorded, and participants can access the recordings afterwards to prepare for the exam.
- For on-campus sessions, an individual attendance rate of 80% is required (including cases of force majeure).
- Participation in the exam is only permitted once the minimum attendance requirement has been fulfilled.
Exam
The exam will take place at the Stadscampus of the University of Antwerp.
Foreign participants are offered the option to take the exam remotely.
Competence level
This advanced module is designed to ensure participants achieve an advanced level of competence (Level 2 of the EU Customs Competency Framework).
Course materials
Digital course materials will be provided (e.g., PowerPoint presentations, court bundles containing legal doctrine and case law). These materials will be made available through the university’s online learning platform.
Location
University of Antwerp
Stadscampus
Prinstraat 13
2000 Antwerp
Tuition fees
EUR 850 (provisional)
The price of this course covers registration, study materials, exam, catering and lunch.
Registration
Registration is only possible electronically through this webpage.
The registration fee is paid within 30 days of receipt of the debit note to KBC account number BE91 7360 6389 5176 of Nexus, CST-UAntwerp, Venusstraat 23, 2000 Antwerp. Each application/registration is binding and cannot be cancelled. Replacement by a colleague is possible with simple written notification to the organizers.
The prices mentioned are prices excluding VAT (Exemption VAT due to article 44 §2 4°), as the University of Antwerp is, in the current state of legislation, a legal entity not subject to VAT. Nexus/ATA reserves the right, however, in case VAT is still due on the registration price, to pass this VAT on to the participants.
Nexus is recognised as a training provider in the SME Portfolio (KMO portefeuille) system. Using this system could enable participants to save up to 30% of the registration fee. SME Portfolio applications must be submitted no later than 14 days after the course start date. The participant undertakes to respect the rules set out by the Agency for Innovation and Entrepreneurship. The accreditation number for Nexus Antwerp’s SME portfolio is DV.O100321.
Recognition
- The required approvals are being requested from the competent authorities (ITAA, IBJ, IGO).
- The training is eligible for Flemish training leave and training vouchers (ODB-1001025).
- Recognition for paid educational leave under PC226 applies.
- Training premium (PC336): after you or your employee(s) have completed the training, you can apply to Liberform for a training premium. This premium provides financial support to employers or companies that cover the training costs. More information and the application procedure are available online.
- Participants are required to be physically present. Replacement by a colleague is possible, provided that the organization is informed in writing in advance.
Lecturers
The module is taught by a team of lecturers with relevant expertise from academia, government, the private sector, and the legal profession. The module will be supervised by Dirk Aerts, tax consultant.
Programme
An updated programme will be published online soon.