Duration
35h Th
Number of credits
| Advanced Master in Tax Law | 4 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
DAY 1: introduction, review of theoretical concepts and regulations
- Context of international trade
- Introduction and exit of goods from EU territory
- Normal vs. simplified declarations (+ types of simplifications)
- Declaration follow-up (cancellation, regularization, reimbursement, archiving)
- Annex B of the Delegated Regulation
- Annex B of the Implementing Regulation
- Details of applicable data sets and administrative data sources
- Help with filling in declarations
- Data formats
- Description of the main European and national declaration systems (STI, IDMS, AES, NCTS, CCI, etc.)
- Legal requirements for working as a customs representative
- Representative and declarant: risks and responsibilities
- Tax representative for VAT: risks and responsibilities
- Debtor of the debt in the event of a dispute
- Corporate governance to certify flows
- Analysis of case law.
- Description of flows (B2B, B2C, B2B2C, FBA, B2W, etc.).
- Difference between commercial, logistical and declarative flows.
- IOSS and H7: VAT package in B2C for low-value shipments.
- Simplified procedures for express mail, post and customs representatives.
- Fiscal and non-fiscal risks.
- Customs procedures for goods inspection, destruction and returned goods.
- Declaratory risk reduction (tools, screening, anomaly detection, etc.).
- Customs and VAT tax compliance.
- Modernization of the CDU (changes announced for 2028).
- Examples of ENS, AN, PN, TS declarations
- Examples of declarations for placing goods under a customs procedure
- Examples of declarations for removal of goods from a customs procedure
- Examples of cancellation/adjustment/correction of declarations
- Practical exercises
- Summary of the 5-day course
Learning outcomes of the learning unit
Understand the regulations governing the introduction and removal of goods from the EU, safety and security risk analysis, and surveillance measures applicable to NON-UNION goods...
Understand the customs environment, declarative systems and simplifications granted to companies for declaring goods, as well as verification and release procedures...
Master the tools and data sources needed to complete a customs declaration in all its forms.
European Customs Competency Framework: levels 2 and 3
Prerequisite knowledge and skills
Basics of customs and excise duties (DROI8045-1), or relevant experience upon written request
Planned learning activities and teaching methods
- Legal provisions
- Practical exercises in encoding declarations
- Methodology for collecting and looking for information from different data sources
Mode of delivery (face to face, distance learning, hybrid learning)
Blended learning
Course materials and recommended or required readings
Syllabus distributed at the start of the course, reference articles to read (current issues).
Exam(s) in session
May-June exam session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
August-September exam session
- In-person
oral exam
Written work / report
Work placement(s)
Organisational remarks and main changes to the course
Contacts
rvdsande@uliege.be