Syllabus

Title
5767 European Value Added Tax - Current Issues and Future Developments
Instructors
Dr. Nevia Kallay Cicin-Sain, LL.M.
Contact details
Type
FS
Weekly hours
2
Language of instruction
Englisch
Registration
02/05/21 to 02/08/21
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Dates
Day Date Time Room
Monday 03/08/21 02:00 PM - 05:00 PM Online-Einheit
Monday 03/15/21 02:00 PM - 05:00 PM Online-Einheit
Monday 03/22/21 02:00 PM - 05:00 PM Online-Einheit
Monday 04/12/21 02:00 PM - 05:00 PM Online-Einheit
Monday 04/19/21 02:00 PM - 05:00 PM Online-Einheit
Monday 05/03/21 02:00 PM - 05:00 PM Online-Einheit
Monday 05/10/21 02:00 PM - 05:00 PM Online-Einheit
Monday 05/17/21 02:00 PM - 05:00 PM Online-Einheit
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.

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.

Attendance requirements

> 70% student requirement

Teaching/learning method(s)

The course will include discussion groups and case studies.

Assessment

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

Prerequisites for participation and waiting lists

Prior knowledge of VAT is desirable.

Recommended previous knowledge and skills

Prior knowledge of VAT is desirable.

Last edited: 2020-11-10



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