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VAT
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| Lecturer |
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M. Guido DE WIT
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| Objective |
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The focus of the course is on the European VAT rules and the way in which these rules are implemented in the Belgian VAT legislation. The required amendments in order to achieve the creation of a large European single market will also be considered
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| Contents |
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The theoretical part of the course consists of an in-depth examination of the main concepts used in VAT, such as the delivery of goods, the rendition of services, the VAT taxpayer, the taxable base and the VAT regime of deductions and regularizations. The last part of the course deals with administrative and court procedures in VAT litigations
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| Teaching methods |
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Teaching is partly in the form of ex-cathedra lectures, partly in the form of practical exercises. The practical exercises relate to the analysis of case law and the examination of concrete examples
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| ECTS |
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total: 5 ECTS (théorie: 2, exercices: 1, travaux personnels: 2)
The ECTS (European Credit Transfer System) credit is a measure of the student workload for each activity associated with a course. Conventionally, one ECTS credit represents 24h of work.
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| Course thaught in |
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Académie universitaire Wallonie-Bruxelles:
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DROI-C-632
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DECO6-T: master complémentaire en droit économique - année unique, option droit des transports (optional)
DFIS6: master complémentaire en droit fiscal - année unique (compulsory)
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Other faculties, schools or institutes:
This course is administered by l'académie universitaire Wallonie-Bruxelles. Click here to see all programs of study where this course appears.
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