Key words
VAT and Case Studies II, IWETO-code: S141 Tax Law and S192 Bookkeeping Sciences
Objectives
Thorough study of the fundamental concepts (basic knowledge) from the VAT-Code that have not been discussed or only briefly discussed in the course VAT and case-studies I. Through practical exercises on the processing of VAT-legislation in bookkeeping the student is taught to work accurately and emphasis is put on neatness; the quality of tax documents is determined by completeness (formal and with respect to content) and numerical correctness.
Students have to obtain inquisitiveness. The student is introduced to the professional literature in the field of tax and learns how to consult and deal with the information. He/she learns to distinguish and solve concrete and existent VAT-problems through looking up in texts of law, instructions, publications and magazines, internet.
The student has to be made aware of both the necessity to accurately apply the quickly evolving VAT-legislation and the necessary willingness to follow refresher courses (workshops, seminars, refresher courses…).
Topics
- VAT
- Repeating of basic knowledge through case studies
- Expanding of basic knowledge
- Revisions
- Refunding of tax
- Yearly statement of buyers of taxpayers
- Special arrangements concerning inter-communal activities (+ inter-communal statement)
- Mixed taxpayer
- Special system (agreed arrangement with regard to VAT, tax levy of the profit margin) - Current events
Prerequisites
Ready knowledge of the content of the course VAT and case studies I.
Final Objectives
Knowledge
Job-related (specific):- Tax law VAT-legislation (see topics)
- Knowledge of sources that contain bookkeeping and legal data
- Knowledge of professional fiscal, legal and bookkeeping literature
- Knowledge of the evolutions in own fields of study
- Knowledge of legal and accountancy documents
- Knowledge of statutory documents
- Knowledge of the data carriers necessary to make up the statutory documents
- Knowledge of the technical terminology
Skills
Job-related (general):- Ability to analyse documents
- Handling numerical data
Job-related (specific):- Follow the quickly evolving legislation on indirect taxes and check whether they are correct, complete and up-to-date
- In an efficient and effective way trace, list and collect all possible sources that contain bookkeeping, legal, social and economic data.
- Check whether the collected information and documents are correct, complete and up-to-date, point out difficulties and make adjustments. If necessary you have to take actions in order to improve the information.
- Draw up a VAT-declaration
- Ability to handle legal and bookkeeping information
Attitudes
Job-related (specific):- Being eager to work with figures
- Observance of tax law
- Keep up the professional literature
Materials used
::Click here for additional information::
'Belasting over de Toegevoegde waarde - Basiscursus met geactualiseerd wetboek', by Jos Vervoort, publisher Pelckmans (same as first year).
Syllabus drawn up by lecturer.
Exercises VAT, drawn up by lecturer.
Study costs
Handbook: at market price (same as first year)
Enclosures: syllabus + exercises and documents: at current price determined under Hogeschool rules.
Study guidance
Guided self-study
Teaching Methods
Lectures
Guided exercises
Guided self-study: case studies, study of legal texts and topical problems
Assessment
- First exam session: 100% written exam
- Second exam session: 100% written exam
Students only enrolled for taking the exams:- First exam session: 100% written exam
- Second exam session: 100% written exam
Lecturer(s)
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