The seminars
VAT Shower: the EU VAT Directive reasoning in one day (4 X 90’)
by Alexis Tsielepis (Chelco VAT)

A VAT advisor should base his or her knowledge on solid foundations. Some people are just starting in VAT whilst others have been involved with VAT for years and have learned about VAT by doing it. However, these people may never have actually learned the basic reasoning to be followed, which is fully contained in the EU VAT Directive. Understanding this basic reasoning, allows one to appreciate the functioning of the VAT system in all EU countries, rapidly expanding your level of VAT knowledge and building on a more solid foundation.

Bringing it all together, this course is suited for beginners as well as those with VAT experience who wish to delve deeper in the workings of the EU VAT system, so that they can quickly gain more experience in the field of VAT at EU level.

European Court of Justice (ECJ) VAT cases shower (3 x 90’) by Frank Borger (THE VAT HOUSE) and Patrick Wille (VAT Forum)

During one entire day, a selection of 10 to 12 ECJ court cases will be analysed and their practical impact will be discussed. The selected cases will be linked to transactions frequently dealt with by businesses, so that attendees can easily make the link with practical cases they encounter in their daily business. The outcome of ECJ court cases is often disregarded, not used, or used inappropriately.

The aim is to teach participants how to interpret the conclusion of a decision of the European Court correctly in relation to the legislative provisions. As the VAT shower, this course is suited for beginners as well as those with VAT experience who wish to delve deeper in the workings of the EU VAT system.

VAT considerations in Distributed Ledger Technology (half day)
By Matthew Zampa, (Zampa Debattista)

How does the existing VAT legislation regulate businesses operating in the blockchain space? What are the current pitfalls? The session will introduce the audience to different operations that blockchain businesses might be involved in, with a view to identifying the applicable VAT treatment. We will mainly analyse the VAT treatment of the following in the light of the existing guidance available at EU level and the guidelines published by the Commissioner for Revenue:
  • Different types of DLT assets;
  • The raising of capital through initial coinofferings and security token offerings;
  • Different types of exchanges and their VATtreatment;
  • Other service providers such as miners;digital wallet providers and portfoliomanagers;
New VAT rules for taxation of trade between Member states 2020 (half day)
By Jan Kaucky (Jan Kaucký VAT s.r.o)

In preparation for the definitive VAT system for intra-Community trade, four quick fixes will be introduced in 1 January 2020 to simplify the application of VAT to trade within the member states:
  • Call-off stock simplification
  • Chain transactions
  • VAT identification number and ESL as amaterial requirement
  • Harmonization of proof of transport for intra-Community supplies