EU VAT Summer School – 12 to 17 June 2017 – Château de la Motte (France, Châtellerault)

This course was a huge success in 2015! It was initially intended as a one-off, but there is such high demand for a concise, high-level course dealing with the EU VAT Directive and ECJ cases that VAT Forum has decided to repeat it in 2017.

Scope of the Summer School

The Summer School will immerse you in the following aspects of the EU VAT Directive, EU VAT Implementation Regulation and ECJ cases over five and a half days:

  • Taxable persons (articles 9 to 13 and article 43)
  • Taxable transactions (articles 14 to 30)
  • Place of supply of the different taxable transactions (articles 31 to 61)
  • Chargeable event and chargeability of VAT (articles 62 to 71)
  • Taxable amount (articles 72 to 92)
  • Exemptions for intra-Community transactions (articles 138 to 142)
  • Right of deduction (articles 167, 167a, 168, 178 to 183)
  • Liability to pay VAT (articles 193 to 205)
  • Invoicing and storage (articles 217 to 237, and 244 to 249)

When we deal with the articles of the EU VAT Directive, we will discuss the articles of the Regulation at the same time as well as the ECJ court cases which are applicable to the Directive articles which are being discussed.

The outcome of the ECJ court cases will be analysed and their practical impact will be discussed and immediately linked to the scope of the law article. This is vital to your understanding of VAT, because the outcome of ECJ court cases is often disregarded, not used, or used inappropriately.

It is possible to sit an optional exam as well on 4 and 5 (or 5 and 6) September 2017. The written exam takes place on the first day and the oral exam the day after. The venue for this optional exam will be in Grimbergen, located on the outskirts of Brussels, at 15 km from Brussels city centre and Brussels airport.

Target group

VAT managers at internationally operating businesses and VAT consultants are warmly welcome. All participants should be familiar with the structure of the EU VAT Directive and have experience in the field of VAT.

Upon registration, participants should describe their level of experience in (EU) VAT.

Date and time

Monday 12 June (9 o’clock) until Saturday (noon) 17 June 2017, which is five and a half days with a total of 33 hours of intensive training.

Practical issues

If you register before or on 12 May 2017  

2250 Euro (VAT Forum members)    

2650 Euro (non-VAT Forum members)   

If you register after 12 May 2017

2350 Euro (VAT Forum members)  

2750 Euro (non-VAT Forum members) 

200 Euro Optional exam fee

Language: classes are held in English

Group size: the absolute maximum number of participants is 16.

The registration fee covers the participation fees for all sessions, exam fees and administrative support, photocopies of the slides used and occasional texts and lunches.

Venue: Usseau (86) France – Château de la Motte (a 15th century castle booked exclusively for our training).