​​​​​Module : C3048 Intitulé : Value added tax

Semaine 1 :

Introduction : Aims of the course, history and definition of VAT, overview of the relevant legislation.

Semaine 2 :

Taxable persons : Notion of taxable person, general definition and special cases.

Semaine 3 :

Taxable operations : Notion of taxable operation, major concepts and special cases.

Semaine 4 :

Place of supply: goods Determination of the place of supply, transport and installation, special cases.

Semaine 5 :

Place of supply: services General rule and exceptions.

Semaine 6 :

Exemptions and VAT rates : Overview of the main VAT exemptions and VAT rates in Luxembourg.

Semaine 7 :

Person liable for VAT : Determine the person responsible for VAT, notions of “chargeable event” and “chargeability of the VAT”, determination of the taxable basis.

Semaine 8 :

VAT recovery : Input VAT deduction right, prorata, regularization and foreign refund.

Semaine 9 :

Transactions involving goods : Supplies of goods, simplifications, triangular transactions, consignment stock and carousel fraud.

Semaine 10 :

VAT & Real Estate : Exemption, option for VAT, VAT liability and VAT recovery.

Semaine 11 :

Administrative procedures and compliance : Administrative VAT obligations and overview of some practicalities.

Semaine 12 :

Financial services : Management of investment funds and financial services.

Semaine 13 :

Summary Session : Q&A session.

Méthodes pédagogiques et didactiques utilisées :	Éxposé / cours magistral Étude de cas / analyse de témoignages Exercices
Proportion théorie / pratique :	Théorie : 50 % / Pratique : 50 %
Support de cours :	Diaporama / slideshow Support photocopié
Méthode de contrôle des connaissances :	Épreuve écrite QCM (en combinaison avec un écrit ou oral)