Prospectus

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Value-Added Tax Law

Course
2011-2012

The course provides an overview of the concepts and principles of value added tax. Students will learn about the most important value added tax issues, which anyone dealing with value added tax in the European Union is confronted with and needs to master. While VAT originally was only an EU type of tax (conceived in the 1960s) in later decades many countries have adopted this ingenuous type of consumption tax. At the same time, its theoretical framework and its function as a tax policy instrument is rarely taught, reason for us to add it to the Program’s curriculum a few years ago. It aims are: acquiring insight in the instrumental use of this tax and obtain the knowledge of its application.