Course teacher(s)
Wim Panis (Coordinator)ECTS credits
5
Language(s) of instruction
french
Course content
After an historic overview of the VAT and an explanation of the general mechanisms of the VAT, the course examines in-depth the main concepts used in VAT, such as the delivery of goods, the rendition of services, the notion of VAT taxpayer, the taxable base, the rates, real estate transactions and the intra-community transactions. Emphasis is placed on the fact that VAT is essentially a European tax. Indeed, the Belgian VAT rules are based, as is the case for the other countries of the European Union, on the European VAT Directives and Regulations. The conformity of national rules with the European Directives is an important task of the Court of Justice of the European Union. The course, therefore, attaches great importance to this European case law which is also a source of inspiration for the Belgian case law, the Belgian VAT Administration as well as the taxpayers and their advisors. VAT is a tax matter which is very technical, but at the same time, it is also legal. An expert in VAT must master also e.g. civil law which, as applied to VAT, is discussed in the courses as well as in the Syllabus.
Objectives (and/or specific learning outcomes)
The course aims to familiarize students with the basic VAT rules which are sometimes very technical. Therefore, at the exam, not only the knowledge of the VAT rules will be verified but more importantly the understanding of these rules. The goal of this course is to train students to apply the VAT rules correctly in their professional life as a lawyer, tax advisor, company lawyer or official at the Tax Administration.
Teaching methods and learning activities
The course is taught in the form of "ex cathedra" lectures with, however, an interactive participation of the students. The analysis starts from the legal texts and continues by elaborating these texts using case law, administrative comments and doctrine. The course also highlights the importance of the facts of a case : one must first be able to identify the facts which may be relevant for the VAT analysis, before one is able to apply the VAT rules. Real life cases serve as examples to illustrate the application "in concreto" of the rules and the theoretical notions. Indeed, the presentation of these cases is very instructive for the students, it makes them better understand the theoretical rules and makes the matter less "dry" and abstract. The ideal is to be able to inspire the student for the study VAT.
References, bibliography, and recommended reading
None.
Other information
Contacts
Evaluation
Method(s) of evaluation
- Other
Other
The VAT exam is oral (with preparation) and starts from of a standardized list of questions. During the exam, the VAT Code can be consulted by the student. Starting from these questions, not only the knowledge of the VAT rules is verified but in particular the understanding of the student of these rules. The student is invited to provide to each question not only a correct reply but also the reference to the legal provision (e.g. the Article of the VAT Code) which justifies the answer.
Mark calculation method (including weighting of intermediary marks)
The exam consists of 4 questions, each question having the same value, i.e. is 25% of the total points. The questions are a mixture of theoretical and practical questions and are spread over the subjects of the course.
Language(s) of evaluation
- french