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Taxes and Tax Harmonisation in the EU (MASTER)

Goals

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.

Syllabus

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

Contacts

Andreja Cirman

Office hours

Wednesday at 9:00

room RZ104

Business portrait of Andreja Cirman in the library of the School of Economics and Business in October 2024, with a round window and shelves full of books in the background