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Value Added Tax Directive

VAT Law has become one of the most important tax issues for companies doing business in Europe. To ensure the functioning of the Internal Market, European VAT Law has been unified within the European Union with the overall aim of taxation at the place where goods and services are physically consumed. The implementation of this aim has made VAT Law a complex issue especially for companies that are engaged in cross-border business in Europe. As European VAT Law is based on an EU Directive, also the jurisdiction of the ECJ has to be considered.

The aim of the course is to provide a general understanding of European VAT law and its functioning in the Internal Market. Thus, the course deals which the concept of taxable persons, the scope of VAT and taxable transactions as well as the place of supply-rules. In this context the course puts a focus on examples to apply the theoretical knowledge in practical manner. Further issues deal with tax exemptions, the taxable amount and tax rates, invoicing, the liability to pay VAT and administrative obligations. Finally the concept of input VAT deduction, which is one of the fundamental principles in European VAT Law and ensures the neutrality of VAT within a chain of taxable persons, is discussed.

At the end of the course students should be able to solve basic VAT cases themselves and to deal with more complex VAT issues and in-depth analyses in further courses.