Duration
15h Th
Number of credits
| Advanced Master in Tax Law | 2 crédits |
Lecturer
Language(s) of instruction
French language
Organisation and examination
Teaching in the second semester
Schedule
Units courses prerequisite and corequisite
Prerequisite or corequisite units are presented within each program
Learning unit contents
This course will attempt to give students the tools that will let them reason the European VAT, in many diverse situations where legislation holds no answers. There will thus be a review of the European Court of Justice case law, basis for all reliable legal interpretation, with a view to identifying all the principles of interpretation of the VAT.
This course will then turn to a description of the bases of the fiscal procedure in VAT matters.
Learning outcomes of the learning unit
* Ability to take examine critically the problems of VAT interpretation
* Ability to assess the validity of a concrete example of a taxpayer's VAT payment, given the European VAT principles
* Ability to resolve VAT problems the answer to which are not technically found in the Belgian VAT code or in European Directive 2006/112/EC
Prerequisite knowledge and skills
None
Planned learning activities and teaching methods
* Lectures with numerous examples of interpretation problems * Students required to do preparatory work concerning certain judgements given by the Court of Justice, which they have to read and present orally in the following class.
Mode of delivery (face to face, distance learning, hybrid learning)
Face-to-face
Recommended or required readings
There is a syllabus. Reading judgements of the Court of Justice, with a list given to students before the following class.
Any session :
- In-person
oral exam
- Remote
oral exam
- If evaluation in "hybrid"
preferred remote
Additional information:
List of arrests of the ECJ
Oral session
Work placement(s)
None
Organisational remarks and main changes to the course
None
Contacts
pn@vatdesk.eu
francois.coutureau@hotmail.com