Key words
Indirect taxes
Objectives
- to make a more profound study of the basics of VAT
- to learn solving VAT-problems
- to up-date on the VAT-law
- to learn dealing with information
- to make sure the student acquires accuracy and precision
- to acquire the basics of registration fees and precision
- to acquire the basics of registration and succession duty
Topics
- VAT
1.1. Recapitulation of the basics of VAT
1.2. Extension of the basics of VAT
e.g. VAT-revision, refund of tax, recapitulative statements, special VAT-tax systems, transactions with other EC Member States...
1.3. Current VAT-problems - Principles of registration fees and succession duty
Prerequisites
Course VAT and casestudies (first year).
Final Objectives
Materials used
Study costs
Jos Vervoort: Belasting over de Toegepaste Waarde - Basiscursus met geactualiseerd wetboek.
Uitgerverij Pelckmans + Background and cases information (+/- 160 pages).
Study guidance
Teaching Methods
Lecture
Case studies and exercises
Guided self-study
Assessment
First exam session: 100 % written exam
Second exam session: 100 % written exam
Examination Board Flemish Community (ditto regular student)
Lecturer(s)
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