Syllabus

Title
2259 European Value Added Tax - Current Issues and Future Developments
Instructors
Dr. Nevia Kallay Cicin-Sain, LL.M.
Contact details
nevia.cicin-sain@wu.ac.at
Type
FS
Weekly hours
2
Language of instruction
Englisch
Registration
09/04/20 to 09/07/20
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Tax Law Seminar
Tax Law Seminar
Dates
Day Date Time Room
Thursday 10/01/20 02:00 PM - 05:00 PM TC.5.27
Thursday 10/08/20 02:00 PM - 05:00 PM Online-Einheit
Thursday 10/15/20 02:00 PM - 05:00 PM Online-Einheit
Thursday 10/22/20 02:00 PM - 05:00 PM Online-Einheit
Thursday 10/29/20 02:00 PM - 05:00 PM Online-Einheit
Wednesday 11/11/20 02:00 PM - 05:00 PM Online-Einheit
Wednesday 11/18/20 02:00 PM - 05:00 PM Online-Einheit

On this page:

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Procedure for the course when limited activity on campus

If the number of participations is <15, then the course take place in presence mode. If the number of participations is >15, then the course will be held in distance mode via Microsoft Teams.

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Contents

The course will deal with the current legal framework of the European VAT, its underlying principles and most prominent features. The participants will be introduced with the biggest challenges faced by the European VAT system today and the initiatives undertaken in order to make the VAT system more resistant to fraud in the future.

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Learning outcomes

In the end, participants should better understand the changes proposed by the European Commission and could ultimately develop their own opinions about these changes.

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Attendance requirements

> 70% student requirement

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Teaching/learning method(s)

The course will include discussion groups and case studies.

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Assessment

Paper (60%), Presentation (30%), Active Participation (10%)

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Prerequisites for participation and waiting lists

Prior knowledge of VAT is desirable.

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Recommended previous knowledge and skills

Prior knowledge of VAT is desirable.

Last edited: 2020-07-14



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