Duration
21h Th
Number of credits
| Advanced Master in Tax Law | 3 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
The course will first recall the basic principles of VAT and will then focus on international operations. Part of the course will concentrate on the obligations on those liable for carrying out such operations, as well as the analysis of different systems in place to facilitate international trade (IOSS and OSS). Part of the course will address the issue of products subject to excise duties.
Learning outcomes of the learning unit
The aim is to give students the reasoning to be acquired in order to identify the process to be applied to operations involving multiple states (Member states or third states).
Prerequisite knowledge and skills
The course is aimed at students who already have a grasp of the basics of VAT.
Planned learning activities and teaching methods
Courses are given in lecture form, supported by case studies in which the students will play an active role.
Mode of delivery (face to face, distance learning, hybrid learning)
Blended learning
Course materials and recommended or required readings
Exam(s) in session
Any session
- In-person
written exam ( multiple-choice questionnaire, open-ended questions )
Additional information:
In both the first and second sessions, the examination will take the form of a written assessment (MCQs and/or open-ended questions) in-person.
In exceptional cases, for duly substantiated reasons and after approval by the Board, the examination may take the form of a distance oral examination.
Work placement(s)
Organisational remarks and main changes to the course
Contacts
Philippe Noirhomme François Coutureau
pn@vatdesk.be francois.coutureau@hotmail.com