Key words
Indirect taxes
Objectives
- making more profound study of the basics of VAT
- learning to solve VAT-problems
- up-dating the VAT-law
- learning to deal with information
- making sure the student acquires accuracy and precision
- acquiring the basics of registration fees and precision
- acquiring the basics of registration and succession duty
Topics
1. VAT
1.1. Recapitulation of the basics of VAT
1.2. Extension of the basics of VAT
e.g. VAT-revision, refund of tax, recapitulative statements, special VAT-tax systems, transactions with other EC Member States...
1.3. Current VAT-problems
2. Principles of registration fees and succession duty
Prerequisites
Course VAT and case studies (first year).
Final Objectives
cp. objectives and topics.
Materials used
Jos Vervoort: Belasting over de Toegepaste Waarde (Pelckmans).
Syllabus
Study costs
Jos Vervoort: Belasting over de Toegepaste Waarde - Basiscursus met geactualiseerd wetboek.
Uitgerverij Pelckmans + Background and cases information (+/- 160 pages).
Syllabus: unit price determined under Hogeschool rules.
Study guidance
Guided self-study.
Teaching Methods
Lecture
Case studies and exercises
Guided self-study
Assessment
- First exam session: 100 % written exam
- Second exam session: 100 % written exam
- Examination Board Flemish Community (ditto regular student)
Lecturer(s)
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