UnscheduledEuropean Value Added Tax - Selected Issues
- European Value Added Tax - Selected Issues
Overview and learning objectives
This course covers selected value added tax (VAT) issues in the European Union, including current developments, 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. As regards the application of EU legislation in practice, the course focuses on the VAT treatment of intra-Community bilateral and triangular supplies of goods and services (including the quick fixes that entered into effect on 1 January 2020), the VAT treatment of the digital economy (the OECD developments and the EU changes that would enter into effect on 1 January 2021), the right to deduct input VAT, and the VAT aspects and consequences of promotional activities and grouping arrangements. The course content includes the VAT Directive, the VAT Implementing Regulation and 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.
We invite you to send us in advance any technical, content-related questions you may have. During the course we will try to address your specific questions, but please note that this will depend on the amount of time available, the relevance of the questions and the order in which the questions are received.
Should you have a question, please send it to firstname.lastname@example.org.
Disclaimer: The information provided during the course has been prepared solely for the instruction of course participants. This information is not intended to constitute advice on any particular matter.
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