The course aims to familiarize its participants with the European VAT system. The basis of the course consists of the VAT legislation – most importantly, the VAT Directive (2006/112/EC) and the VAT regulation (282/2011/EC, as amended by 1042/2013). As important as the VAT legislation is the VAT case law of the European Court of Justice (CJEU), which by now consists of more than 500 rulings. Understanding the value added tax from a European point of view is necessary for understanding the national legislation of the Member States. After completing the course, the participants should:
- understand the legal nature, characteristics, backgrounds, and systematics of the EU VAT system;
- be able to solve real-life cases from a theoretical and practical point of view;
- be able to give - in English - an informed opinion on the case law relevant to the various topics discussed;
- be able to creatively and critically deal with the topics covered by this course, be able to show the points of failure of existing legislation (and/or CJEU case law) and to offer solutions to resolve these issues;
- be able to interpret the national VAT legislation in the context of the EU VAT Directive;
- be able to identify and explain the similarities and differences between European VAT rules and national VAT rules as well as differences in the VAT rules of the various Member States; and
- know the commonly used English terminology used in the field of VAT.