Special Topics on Tax Law

6 ECTS credits
150 h study time

Offer 1 with catalog number 4001475FEW for working students in the 1st semester at a (F) Master - specialised level.

Semester

1st semester

Enrollment based on exam contract

Possible

Grading method

Grading (scale from 0 to 20)

Can retake in second session

Yes

Enrollment Requirements

NOTE: registration for this course is only possible for working students. Day students can register for courses whose code ends with an R. At Inschrijven / studentenadministratie@vub.be you must be registered at the VUB as a working student for the current academic year.

Taught in

Dutch

Partnership Agreement

Under interuniversity agreement for degree program

Faculty

Faculty of Law and Criminology

Department

Tax Law

Educational team

Frank Borger (course titular)

Activities and contact hours

26 contact hours Lecture
130 contact hours Independent or External Form of Study

Course Content

This part of the course aims to provide students with a thorough knowledge and understanding of Belgian VAT.

After a brief reminder of the general basic concepts of VAT (students can optionally participate in the lessons devoted to VAT in the context of 'corporate taxation'), the general basic concepts of VAT will be examined. Subsequently, the concepts of 'taxable transactions', 'supply of goods', 'supply of services', 'taxpayer', 'taxable amount', 'intra-community acquisition and supply', 'import and export', 'exemptions', ‘VAT refunds’, ‘statute of limitations’ and ‘disputes’ will be thoroughly examined.

In the V.A.T. emphasis is also placed on the regime of immovable assets. The intention is primarily to teach the students a method to solve V.A.T. questions based on five questions and the use of the V.A.T. Code. An overview is given of the current V.A.T. legislation. Emphasis will be laid on intra-community transactions. If useful, the Belgian legislation will be verified against the EU guidelines and the relevant European jurisdiction.

Course material

Practical course material (Required) : Wetboek Fiscaal recht naar keuze
Digital course material (Required) : Eigen nota's en via Canvas verstrekte documenten, F Borger, Canvas
Handbook (Required) : Handboek btw 2021-2022, Govers - Borger - Raes, Intersentia, 9789400016156, 2023
Digital course material (Recommended) : Lesopnames, F Borger, Canvas

Additional info

Content: General introduction, Taxpayer, Taxable transactions, Place of the taxable transactions, Taxable fact and indebtedness of VAT, Taxable amount, Rates, Exemptions, Right to deduction, Settlement of VAT, Refund, VAT obligations, Procedure, The VAT-declaration.

Working methods: lectures, interactive lectures

DAY STUDENTS

LEC: 26 hours (9 x 3),

SELF: 130 hours
- follow or watch introductory lessons: 9 hours
- keep track of the course during the semester, at a rate of 3 hours per lecture: 36 hours
- practise ‘how to work’ with the VAT-Code: 21 hours
- preparing for the exam: 64 hours (8 days of 8 hours)

WORKING STUDENTS

LEC: 3 hours (1 x 3),

SELF: 153 hours
- watch lesson recordings: 33 hours
- keep track of the course during the semester, at a rate of 3 hours per lecture: 36 hours
- practise ‘how to work’ with the VAT-Code: 21 hours
- preparing for the exam: 64 hours (8 days of 8 hours)

Learning Outcomes

General competencies

Students are expected to:

have a thorough knowledge and understanding of Belgian VAT
be skilled in tracing, in depth use and critically analysing the relevant tax legislation
be able to convert actual events (taxable transactions) into a tax-legal context and apply the correct tax legislation to them
be able to independently identify and analyse a VAT related problem
be able to reflect on the interaction with other legal disciplines
describe and explain the evolution of legislation
be able to master and apply the legal-scientific research methodology to the relevant content
have an active learning method and a scientific impulse
have a hunger for flexible and innovative thinking
be willing to engage in self-study and continuous training

Grading

The final grade is composed based on the following categories:
Written Exam determines 100% of the final mark.

Within the Written Exam category, the following assignments need to be completed:

Exam vat with a relative weight of 1 which comprises 100% of the final mark.

Additional info regarding evaluation

The exam will be a 100% written exam that relates to the lectures on VAT. The exam will test the knowledge and the ability to apply the applicable tax provisions.

Examples of questions:

‘A' rents a car to a French-based tenant 'B' (taxpayer with a right to deduction) for 60 days for an amount of € 2,000. He issued an invoice on the 7th of December 2012. ‘A’ provides the car to B in France. What is the taxable transaction on the part of 'A' + art. Code of law; Where does this transaction take place + art. code; Is there an exemption + art. Code of law?

What is the legal provision under which the transaction is exempt or under which the tax is not charged and which must be stated on the invoice in the following cases? State the amount of the VAT rate in case VAT is due.
1° A closet is sold to a customer who is located in Switzerland. The customer transports the goods from Belgium to Switzerland.
2° The rental of a computer for a period of 20 days to a French customer, who is obliged to pay VAT but with a right to deduct. The computer is provided to the customer in France.

Allowed unsatisfactory mark

The supplementary Teaching and Examination Regulations of your faculty stipulate whether an allowed unsatisfactory mark for this programme unit is permitted.

Academic context