- Understand the structure and system of VAT and the principles of EU law (k2)
- Differentiate between various taxable events (k2)
- Build up in-depth knowledge, particularly in the taxation and tax exemptions of mineral oils, alcohol and alcohol-containing goods and energy products (k2, k3)
- Calculate taxes for different taxable items (k3)
- Understanding the fiscal and steering effect of VAT (k3, k4)
- Work on and solve case studies and practical examples in the field of VAT (k3, k4)
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- Knowledge of the national and EU legal bases of VAT law.
- Understanding the effects of VAT.
- Knowledge of procedural aspects in the area of VAT, in particular with regard to cross-border issues.
- Knowledge of current developments in the field of VAT and their impact on practice.
- Understand the connections to other areas of law in relation to the cross-border movement of goods (in particular excise duties, customs law).
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