Summer Course Value Added Tax

label Diverse autorenew 2025-09-29, 17:01 history_edu Ioana Dinescu
Value Added Tax has already become the most important source of tax revenue in many EU Member States, and it certainly is by far the fiscally most relevant levy among the taxes that have been harmonized within the EU internal market. VAT is conceived as a charge on consumption expenditure to be borne by final consumers, but it has been construed as an indirect tax to be collected by businesses. For European companies, VAT compliance and VAT planning are therefore an eminent topic on the agenda of their tax departments and CFOs, and skilled VAT advisors are in high demand in law firms and accountancy firms. Moreover, the complex relationship between primary Union law, secondary Union law - in particular, the EU VAT Directive - and national VAT Acts and provisions characterizes the study of VAT as one of the most challenging, but also most intriguing fields of modern taxation. Against this background, the University of Muenster and the JurGrad gGmbH will offer the "Summer Course Value Added Tax" again in July 2014. The course is split into an Introductory Course that will outline the basic concepts of EU VAT, and an Advanced Course that will focus on selected issues. In the internal market that is characterized by intense cross-border trade, the VAT rules for international supplies of goods and services are of special relevance; this is reflected in both parts. All lectures are taught in English and are based on the provisions and concepts of the EU VAT Directive. Moreover, in so far as optional VAT regimes will be discussed (e.g. the VAT grouping regime), the course also offers an overview of the various approaches of the most relevant Member State jurisdictions. The international faculty is composed of highly renowned VAT experts who combine academic excellence with practical insights into the application of VAT.

Period
20-07-2014 - 26-07-2014 (1 weeks)

Target group
Introductory Course: Participants with only basic knowledge of VAT legislation, e.g. young professionals, interns, Rechtsreferendare, studentsAdvanced Course: Professionals with previous knowledge of VAT legislation, e.g. lawyers, consultants, participants of the Introductory Course

Course aim
The Introductory Course (20. - 23. July) aims to familiarize students and young professionals with the fundamentals of VAT and addresses issues like Key Features of EU VAT Liability, Input VAT Deduction or International Co-ordination of EU VAT. The following Advanced Course (23. - 25. July) focuses on selected topics of VAT in the European Union and discusses current issues in the field that are highly significant in practice. Subjects such as Public Bodies and Charities, Recent Developments in VAT/GST Policy or VAT Treatment of Groups will be explored in detail.



Credits
3.0 ECTS creditsRegular attendance and passing the final exam is absolutely necessary.

Course fee
EUR 300[Convert to USD]Reduced fee for full-time students, proof required.EUR 1800[Convert to USD]Standard feeThe fee includes all course materials and refreshments.

Course leader
Prof. Dr. Joachim Englisch

University of Munster Institute of Tax Law
Address: JurGrad gGmbH Picassoplatz 3
Postal code: 48143
City: Munster
Country: Germany
Website: http://www.jura.uni-muenster.de/go/organisation/institute/oeffentliches-recht/st.html
E-mail: info@sc-tax.de
Phone: 0049 (0) 251 620 77 15