PrF:MVV383K Fundamentals of EU VAT Law

MVV383K Fundamentals of EU VAT Law

Faculty of Law
Autumn 2024

Extent and Intensity

0/1/0. 3 credit(s). Type of Completion: k (colloquium).
In-person direct teaching

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: Mon 4. 11. 16:00–17:40 S125, Tue 5. 11. 16:00–17:40 S125, Wed 6. 11. 16:00–17:40 S125, Thu 7. 11. 16:00–17:40 S125, Mon 11. 11. 16:00–17:40 S125, Tue 12. 11. 12:00–13:40 S125, Wed 13. 11. 16:00–17:40 S125

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 24 student(s).
Current registration and enrolment status: enrolled: 19/24, only registered: 0/24

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

• Familiarise participants with the basic concept of the EU VAT system
• Explore the application of EU VAT law in day-to-day business and its impact on business decisions
• Develop an understanding of problematic issues in current EU VAT law and, on this basis, the ability to formulate own opinions and apply critical thinking skills

Syllabus

General characteristics of the (EU) VAT
Assessment scheme
Taxable persons
Taxable events
Place of supply
VAT exemptions
Taxable amount
VAT rates
VAT liability
Chargeable event and chargeability of VAT
Deduction of input VAT
Administrative obligations
Additional material on further important topics that go beyond the scope of the course (in particular the special schemes of the EU VAT Directive) is provided in the form of supplementary slides.

Literature

See Teacher's Information for full details.

Teaching methods

• Presentation of the legal status quo, including relevant CJEU case law, and timely tax policy issues
• Case studies
• Discussions with the students and further interactive elements

Assessment methods

Written exam (single-choice test) 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

It is not necessary (although it is an advantage) to have previous knowledge of tax law when subscribing to the course. On the other hand, it is strongly recommended that participants familiarise themselves with the fundamentals of general EU law before the first session, if necessary. Sufficient knowledge of (legal) English is also required (supplementary slides containing translations of the most important VAT-specific terminology into Czech will be provided in advance).

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

PrF:MVV383K Fundamentals of EU VAT Law - Course Information

MVV383K Fundamentals of EU VAT Law

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