UnscheduledEuropean Value Added Tax - Selected Issues
- European Value Added Tax - Selected Issues
Overview and learning objectives
This course focuses on selected VAT issues in the European Union, including current developments and issues in the field of VAT, the functioning of the European Commission as the "Guardian of EU law" and the role of the Court of Justice of the European Union (ECJ) in interpreting the EU VAT legislation in final instance. As regards the application of the EU legislation in practice, the course focuses on the VAT treatment of intra-Community bilateral and triangular supplies of goods and services, the right to deduct input VAT and the VAT aspects and consequences of abuse of law, promotional activities and grouping arrangements on the basis of the provisions of the VAT Directive and the VAT Implementing Regulation and in the light of relevant case law of the ECJ.
This is an interactive course with a maximum of 32 participants. Participants will have access to relevant online collections on the IBFD Tax Research Platform for a period of two weeks. Presentations will be made available in electronic format.
Field of study
Who should participate
The course is suitable for VAT advisers, government officials, in-house tax counsel and general tax practitioners who wish to acquire a deeper understanding of the VAT system of the European Union.
Course level and prerequisites
This is an intermediate-level course. The course is designed for tax practitioners who have a good understanding of the basic features of value added tax in the European Union and who want to learn more about complex issues and arrangements that are of particular interest to businesses operating in an international, cross-border scenario.
Interactive course - "Group Live"
To safeguard the interactive nature of the course, including group discussions and case studies, a maximum of 32 participants will be accepted. Early registration is therefore recommended.
Continuing Professional Education
Recommended NASBA CPE points for this course: 19.5 (in accordance with the standards of the National Registry of CPE points, CPE credits are granted based on a 50-minute hour). Read more information on CPE points and accreditation for IBFD International Tax Courses.
Course fee and registration details
The course fee covers participation in the course, all course materials, lunch, coffee/tea and refreshments. The costs of accommodation and transport are not covered. If you have any other questions regarding attendance of the course, travel arrangements, payments and cancellations, please consult our FAQ.
- Recent developments and current issues in the field of VAT
- Court of Justice of the European Union in VAT cases
- Infringement procedures of the European Commission
- Cross-border B2B services
- Right to deduct input VAT
- Intra-Community supplies of goods
- Triangular transactions
- Digital economy (OECD BEPS: Action 1)
- VAT grouping
- VAT aspects of promotional activities
- Case study