The course is only offered to the students of the study fields the course is directly associated with.
The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 13/30, only registered: 0/30
Fields of study the course is directly associated with
there are 37 fields of study the course is directly associated with, display
At the end of the course, students should:
- understand VAT system and practical problems connected with it;
- know and understand why certain transactions are particularly susceptible to VAT fraud;
- understand the approach of the Court of Justice of the European Union towards VAT fraud;
- know which measures can nowadays be implemented in order to make VAT fraud more difficult to commit;
- know which measures may be introduced at the EU in the future in order to eliminate VAT fraud.
• VAT. Introductory remarks.
• Types of VAT fraud:
- underreported supplies
- inflated refund claims
- domestic sales disguised as exports or intra-Community supplies
- ficticious traders
- missing traders
- carousel fraud.
• Fraud vs. abuse
• Why is VAT fraud possible?
• Measures aimed at eliminating VAT fraud:
- case law
- legislative changes
• Case law and VAT fraud
- principles of interpretation or general principles of EU law?
- need to introduce national measures aimed at eliminating VAT fraud after Italmoda case?
• Legislative measures against VAT fraud:
- reverse chargé
- joint and several liability of suppliers and recipients of goods or services
- split payment
- electronic data base of invoices
• Revolutionary change of the VAT system as a solution:
- general reverse charge mechanism
- options of changes within place of supply rules discussed by the European Commission
B.J.M. Terra, P.J. Wattel, European Tax Law, Kluwer Law International 2012, B.J.M. Terra, J. Kajus, Guide to the European VAT Directives 2015
The course will consist of theoretical studies on case law of the Court of Justice and presentation of its practical consequences. The course will also comprise presentation of the European Commission’s ideas regarding changes in the VAT system. The case law of the Court of Justice, the ideas presented by the European Commission will be discussed with students.
Duty to take an exam (test) may be waived for the participants of the course who will activiely work on cases provided by the tutor during the course.