MVV383K Fundamentals of EU VAT Law

Faculty of Law
Autumn 2023
Extent and Intensity
0/1/0. 3 credit(s). Type of Completion: k (colloquium).
Teacher(s)
Dr. Stefanie Geringer (seminar tutor), prof. JUDr. Ing. Michal Radvan, Ph.D. (deputy)
prof. JUDr. Ing. Michal Radvan, Ph.D. (seminar tutor)
Guaranteed by
prof. JUDr. Ing. Michal Radvan, Ph.D.
Faculty of Law
Contact Person: Mgr. Věra Redrupová, B.A.
Supplier department: Faculty of Law
Timetable of Seminar Groups
MVV383K/01: Wed 29. 11. 12:00–13:40 S125, 14:00–15:40 S125, 16:00–17:40 S125, Thu 30. 11. 10:00–11:40 041, 12:00–13:40 041, 14:00–15:40 041
Course Enrolment Limitations
The course is only offered to the students of the study fields the course is directly associated with.

The capacity limit for the course is 30 student(s).
Current registration and enrolment status: enrolled: 18/30, only registered: 0/30
fields of study / plans the course is directly associated with
there are 80 fields of study the course is directly associated with, display
Course objectives
• Introduce students to the fundamental principles of the EU VAT system on the basis of statutory law and CJEU case law
• Illustrate the implications stemming from business decisions on the VAT treatment of supplies by using case studies, present (very fundamentally) handling options in practice
• Shed light on problematic issues in today’s EU VAT law, discuss recent trends and developments, develop opinions and critical thinking
Syllabus
  • • General characteristics of the (EU) VAT
  • • Taxable persons
  • - General concept
  • - Status of specific entities (public bodies, holding companies)
  • - VAT grouping
  • - Fixed establishments
  • • Taxable events
  • - Supply of goods and services
  • - Intra-Community acquisition of goods
  • - Importation from third countries
  • • Places of supply
  • - Place of supply of goods
  • - Place of supply of services in business-to-business (B2B) transactions: general rule and deviations
  • - Place of supply of services in business-to-consumer (B2C) transactions: general rule and deviations
  • - Place of intra-Community acquisition of goods
  • - Place of importation
  • • VAT exemptions
  • - Exemptions in the public interest
  • - Other exemptions
  • • Taxable amount
  • - Elements of the calculation base
  • - Specific calculation bases (customs duties value, transactions between related parties)
  • - Adjustments
  • • VAT rates
  • - EU legal framework
  • - Issues of VAT rate differentiation
  • • Liability to pay VAT
  • - Liability of the supplier
  • - Reverse charge mechanism
  • - Specific rules
  • • Right to deduct input VAT
  • - General requirements
  • - Role and importance of invoices
  • - Pro-rata deduction of input VAT
  • - Adjustments
  • • Procedural aspects
  • - Registration
  • - Filing of VAT returns
  • - Levying of VAT
  • - Trends and developments due to increasing digitalisation
Literature
  • See Teacher's Information for full details.
Teaching methods
• Presentation of the legal status quo
• Case studies
• Discussions with the students
Assessment methods
Written exam in the last session
Language of instruction
English
Further comments (probably available only in Czech)
Study Materials
The course is taught only once.
Teacher's information
Recommended literature:

• Ad van Doesum and Frank Nellen, VAT in a Day, 3rd edn. (Dutch Indirect Tax Fund 2021), publicly available via: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3867201

Further reading:

• Ad van Doesum, Herman van Kesteren, Simon Cornielje and Frank Nellen, Fundamentals of EU VAT Law, 2nd edn. (Kluwer Law International 2020).

The course is also listed under the following terms Spring 2024, Autumn 2024.
  • Enrolment Statistics (Autumn 2023, recent)
  • Permalink: https://is.muni.cz/course/law/autumn2023/MVV383K