Key words
VAT and case studies
Objectives
- To make a study of the basics of VAT
- To acquire insight into link between bookkeeping and VAT
- To acquire practical knowledge
- To learn how to fill out a tax return sheet
- To make sure the student acquires accuracy and precision
Topics
Elementary notions of VAT:- Taxable transactions - VAT-taxpayer
- Delivery of goods - service transactions
- Assessement base - Tax rates
- Deducation of prepaid tax
- Export and intercommunity delivery
- Import and intercommunity acquisition
- VAT-return - final payment - refund of tax
Prerequisites
Final Objectives
Materials used
Study costs
Price of the book.
Jos Vervoort: Belasting over de Toegevoegde Waarde - Basiscursus met geactualiseerd wetboek. Uitgeverij Pelckmans + Background information and case (+/- 60 pages).
Study guidance
Teaching Methods
Assessment
First exam session: 100 % written exam
Second exam session: 100 % written exam
Examination Board Flemish Community
Lecturer(s)
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