MVV284K E-commerce and the EU VAT System

Faculty of Law
Spring 2019
Extent and Intensity
0/1/0. 5 credit(s). Type of Completion: k (colloquium).
Teacher(s)
Dr Małgorzata Sęk (seminar tutor), doc. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
Guaranteed by
doc. JUDr. Ing. Michal Radvan, Ph.D.
Faculty of Law
Contact Person: Mgr. Věra Redrupová, B.A.
Supplier department: Faculty of Law
Timetable of Seminar Groups
MVV284K/01: Mon 6. 5. 16:00–17:40 025, 18:00–19:40 025, Tue 7. 5. 18:00–19:40 025, Fri 10. 5. 8:00–9:40 025, 10:00–11:40 025
Course Enrolment Limitations
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: 25/30, 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
Syllabus
  • E-commerce
  • Cross-border supplies of goods and services – basic VAT concepts (place of supply, destination principle)
  • Electronically supplied services within the EU and with third countries (place of supply, VAT identification and payment)
  • Distance selling of goods within the EU and with third countries (place of supply, VAT identification and payment)
  • VAT Digital Single Market Package
Literature
  • See Teacher's Information for full details.
Language of instruction
English
Further comments (probably available only in Czech)
Study Materials
The course is taught only once.
Teacher's information
Literature

Terra B., Kajus J., Guide to the European VAT Directives. Introduction to European VAT, IBFD, Amsterdam 2018.

European Commission, Modernising VAT for cross-border B2C e-commerce Proposal for a COUNCIL DIRECTIVE amending Directive 2006/112/EC and Directive 2009/132/EC as regards certain value added tax obligations for supplies of services and distance sales of goods, COM(2016) 757 final, Brussels, 1.12.2016

Deloitte for European Commission, VAT Aspects of cross-border e-commerce - Options for modernisation. Final report, October 2015


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