Personal information:
https://prawo.uni.wroc.pl/user/12197

Classes
Number of hours:  2h X 8 weeks = 16 hours (1 semester)

Objective: 
To provide knowledge of VAT.
To provide fundamentals of EU’s law of VAT.
To provide fundamentals of Polish law of VAT.
To acquaint students with concepts, principles and theories in the field of VAT.

Contents: 
The course constitutes an overview of documents and mechanisms of the VAT. The course is designed to show the legislation and the case law of the Europe
tax regulations of European Union and their effects in the domestic tax systems. This course constitutes the basic regulations concerning the VAT and basic information about the Single Financial Market of the European Union.

Lectures
1. Concept and Functions of Tax System. Harmonisation of Taxes in the EU.
2. Characteristic of VAT.
3. Territorial scope.
4. Taxable persons.
5. Taxable transactions.
6. Place of taxable transactions.
7. Chargeable event and chargeability of VAT.
8. Taxable amount.
9. Rates. Exemptions.
10. Deductions.
11. Revision.
12. Obligations of taxable persons and certain non-taxable persons.
13. Special schemes.

Recommended reading: 

• European Tax Law, B. J. M. Terra, P. J. Wattler, Kluwer Law International, 2008
• Helping Countries Develop: The Role of Fiscal Policy, Sanjeev Gupta, Benedict Clements, and Gabriela Inchauste, eds., International Monetary Fund, Washington, D.C., 2004