Advanced Course on VAT

Course Code :2100RECBTW
Study domain:Law
Academic year:2019-2020
Semester:2nd semester
Contact hours:45
Credits:6
Study load (hours):168
Contract restrictions: Exam contract not possible
Language of instruction:Dutch
Exam period:exam in the 2nd semester
Lecturer(s)Luk Vandenberghe
Bart Peeters

3. Course contents *

This course offers a detailed study of the value added tax: scope, taxable persons, 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.