The seminars

VAT Shower: the EU VAT Directive reasoning in one day
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
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

Doing business in ... (full day)
What are the relationships between the different levels of legislation that regulate the application of VAT in the country concerned?
What does the law prescribe in terms of registration obligations? How do you apply for a VAT number? What do you need to watch out for in particular? What transactions do you need a VAT number for?
To what extent have the use and enjoyment provisions been implemented?
What are the invoicing requirements?
Who has to pay the VAT?
What are the conditions for VAT deduction? To what extent can VAT be deducted?
What are the obligations for the VAT return and EC recapitulative statement?
The sessions are organised for the following countries

  1. France by Wouter Baes (RFN)
  2. Czec Republic by Jan Kaucky (Jan Kaucký VAT s.r.o)
  3. Spain by Pablo Luján Gil (IVA Consulta)
  4. Italy by Alessandro Portale (Studio Portale)
  5. Hungary by Ranetta Petrovácz (Petitum Kft)