- Students can correctly assign the different types of benefit to different circumstances using a test scheme. They can differentiate which constellations are to be legally assessed uniformly or separately (k2, k3).
- Students can assess different supply and service situations in B2B, B2C and B2G relationships, determine taxability, apply special regulations for tax exemption or a reverse charge procedure and derive correct invoicing and reporting of the situations (k3, k4).
- Students can assess chain transactions and their special forms, service chains or assembly deliveries and identify possible registration obligations (k4, k5).
- Students are able to prepare well-founded seminar papers on VAT issues that include comprehensive research and the evaluation of the legal situation, case law and literature (k5, k6).
- Students can process and answer a fictitious inquiry with a tax consultant in the role of such a consultant, present the legal solution using a PowerPoint presentation and discuss comprehension questions on the practical implementation of the solution approaches (k5, k6).
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- Students will have knowledge of the key provisions of the VAT Directive, Regulation (EU) 208/2011 and the Austrian VAT Act and VAT Regulations.
- Students will be familiar with the case law of the ECJ relevant to the issues discussed.
- Students have basic knowledge of various reporting obligations (UVA, ZM, Intrastat, EU-OSS).
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