VAT

Duration

24h Th

Number of credits

Lecturer

Vincent Sepulchre

Language(s) of instruction

French language

Organisation and examination

Teaching in the first semester, examination in June

Schedule

Schedule online

Units courses prerequisite and corequisite

Prerequisite or corequisite units are presented within each program

Learning unit contents

The VAT course aims to describe the specific mechanisms of this tax and explain the ins and outs of it.

After having defined the notion of liability (taxable liability, exonerated liability, agricultural fixed charge liability, franchise liability), the course will cover the different taxable operations (delivery of goods, provision of services, imports, intra-community acquisitions).

The course will focus on the legal aspects of European and national law, and will illustrate all aspects of the subject with practical examples.

Learning outcomes of the learning unit

The aim of the course is that students will understand the mechanisms relating to value-added tax, and will have the means of resolving complex problems.

Prerequisite knowledge and skills

In so far as this is an introductory course, there are no prerequisites. The teacher will give an oral overview of what is needed to understand the written notes.

Planned learning activities and teaching methods

No practical work is planned.

Mode of delivery (face to face, distance learning, hybrid learning)

Face-to-face course


Additional information:

The course is given in the form of ten three-hour session, based on a complete reference book and practical examples explained during class.

Course materials and recommended or required readings

A reference book, written by the lecturer, is available for students, to order.

Exam(s) in session

Any session

- In-person

written exam ( open-ended questions )

Other : No translation.


Additional information:

The course ends with a written exam consisting of several theoretical questions in the form of multiple choice questions, and a practical case

Work placement(s)

Organisational remarks and main changes to the course

The course begins at 6 O'clock pm. We have a break between 7.30 and 7.45.

Contacts

The course head is Vincent Sepulchre , lecturer. He can also be contacted at the following email addresses: vincent.sepulchre@sogef.be 

Association of one or more MOOCs

Items online