Taxes and Tax Harmonisation in the EU (MASTER)

The main objective is to present the VAT system and its harmonization in the EU and to analyze the role of the Court of Justice of the European Union in VAT.

1. VAT: basic features of Value Added Tax (VAT) system
2. VAT:directivesand EU harmonization
3. VAT and cross-boundary flows of goods and services
4. Jurisprudence of the Court of Justice of the European Union (CJEU)
5. VAT: Frauds
6. VAT: Practical cases