TVA et douanes [ MGEHC2137 ]

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1. Introduction (general mechanism, the notion of a tax-liability, etc.)
2. Supplying goods (location, generating VAT, etc.)
3. Provision of services (location, generating VAT, etc.)
4. Intra-community transactions
5. Import, export and related operations
6. Taxable income and rates  
7. Exemptions and deductions
8. VAT on real estate property and special regimes
9. Formalities (invoicing, VAT return, etc.)
10. Summary exercises

On completion of this course, students will have:

• a detailed understanding, both of the theoretical analysis and of the application of returns, of all situations relating to providing services and supplying goods 
• a general overview of customs formalities

Written examination

• Lectures
• Group assignments

P. Wille, F. Borger en H. Deschacht, Handboek BTW, editie 2003-2004, reeks Fiscale Handboeken, Antwerpen, Intersentia, ISBN 90'5095'323'9

I. Lejeune and F. Mennig, Mémento TVA, édition 2003 (livre de poche), Editions Kluwer