Recent Developments in Value Added Taxation 1300-OG-RD-VAT-KPP

1) How the VAT system works
2) Sources of law
3) Scope of taxation
4) Taxable Amount
5) Place of supply
6) Exemptions
7) Right to deduct input VAT
8) Documentation
9) Special schemes
Number of hours assigned to particular topic will be depend on the number of new VAT cases in a given field

Total student workload

Contact hours with teacher: - participation in lectures – 20 hrs - consultations – 10 hrs Self-study hours: - preparation for lectures / discussion - 40 hrs - reading literature- 40 hrs - preparation for examination - 40 hrs Altogether: 150 hrs (6 ECTS)

Learning outcomes - knowledge

Student W1: has advanced knowledge of value added tax system. W2: knows the core VAT cases judged by the Court of Justice W3: is familiar with latest judgments of the Court of Justice W4: is acquainted with cases pending before the Court of Justice

Learning outcomes - skills

Student U1: has the ability to describe and analyse facts from the perspective of the VAT Directive as understood in the case-law of the Court of Justice U2: is capable of critical analysis of judgments in the field of VAT U3: can analyse substantive VAT rules

Learning outcomes - social competencies

Student K1: understands the significance of deepening and updating knowledge of VAT rules also through the case-law of the Court of Justice K2: understands the need for cooperation in solving complex VAT issues with experts and non-experts

Teaching methods

- informative lecture - discussion

Prerequisites

None

Course coordinators

Term 2025/26Z:

Jagoda Jaskulska
Krzysztof Lasiński-Sulecki

Term 2022/23Z:

Krzysztof Lasiński-Sulecki

Term 2023/24Z:

Krzysztof Lasiński-Sulecki

Term 2024/25Z:

Jagoda Jaskulska
Krzysztof Lasiński-Sulecki

Assessment criteria

Assessment methods: W1, W2, W3, W4, U1, U2, U3, K1, K2
- written examination
Participants who solve complex case-studies can be assessed on the basis of their work on these case-studies.
Exam:
Fail - (below 50 %)
Satisfactory - (50 % and more)
satisfactory plus - (60 % and more)
good - (70 % and more)
good plus - (80 % and more)
very good - (90 % and more)

Additional information

Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system:

Description of 1300-OG-RD-VAT-KPP in USOSweb