IBFD Course Programme European Value Added Tax Selected Issues

IBFD Course Programme European Value Added Tax Selected Issues

Overview and Learning Objectives This course covers selected value added tax (VAT) issues in the European Union, including current developments, the functioning of the European Commission as the "Guardian of EU law", and the role of the Court of Justice of the European Union (ECJ) in interpreting the EU VAT legislation. As regards the application of EU legislation in practice, the course focuses on the VAT treatment of intra-community bilateral and triangular supplies of goods and services, the right to deduct input VAT, and the VAT aspects and consequences of promotional activities and grouping arrangements. The course content includes the VAT Directive, the VAT Implementing Regulation and relevant case law of the ECJ. This is an interactive course with a maximum of 32 participants. Participants will have access to relevant online collections on the IBFD Tax Research Platform for a period of two weeks. Presentations will be made available in electronic format. Who Should Attend? The course is suitable for VAT advisers, government officials, in-house tax counsels and general tax practitioners, with at least three years experience in the field of VAT, who wish to acquire a deeper understanding of the VAT system of the European Union. Course Level and Prerequisites This is an intermediate-level course. The course is designed for tax practitioners who have a good understanding of the basic features of VAT in the European Union and who want to learn more about complex issues and arrangements that are of particular interest to businesses operating in an international, cross-border scenario. 2

Day 1 08.30-09.00 Registration 09.00-09.20 Welcome and IBFD Overview 09.20-10.20 Recent Developments and Current Issues in the Field of VAT Recent adopted VAT Directives Proposed VAT Directives Announced proposals 10.20-11.00 Court of Justice of the European Union and VAT Cases Composition and functioning of the CJEU Preliminary reference procedure under article 267 Methods of interpretation employed by the CJEU General principles: Neutrality as an illustration Effects of judgments and limitations in time National procedural autonomy vs. equivalence and effectiveness Recent Judgements of the CJEU 11.00-11.20 Break Refreshments 11.20-12.10 Court of Justice of the European Union and VAT Cases (continued) 12.10-13.00 Infringement Procedures of the European Commission Article 258 procedure Article 260 procedure Cases currently pending Priorities Statistics 13.00-14.15 Lunch 14.15-15.30 Cross-Border B2B Services Place-of-supply rules Fixed establishments Force of attraction Effective use and enjoyment 3

15.30-15.50 Break Refreshments 15.50-17.00 Case Study Day 2 09.00-11.00 Right to Deduct Input VAT Nature of deductible input tax Proportional deduction Exercise of right of deduction Restrictions on deduction Cross-border input tax 11.00-11.20 Break Refreshments 11.20-12.45 Intra-Community Supplies of Goods Intra-Community supplies of goods VAT Information Exchange System Distance selling Carousel fraud 12.45-14.00 Lunch 14.00-15.20 Triangular Transactions Simplification criteria Holdings (Euro Tyre) Goods supplied within one-member state Four parties within three countries Four parties within four countries Scenario involving import, processing and export via different countries 15.20-15.40 Break Refreshments 15.40-17.00 Triangular Transactions (continued) 17.00-17.15 IBFD Library Tour (optional) 4

Day 3 09.00-10.30 Digital Economy (OECD BEPS: Action 1) Place of supply Reverse charge mechanism Administrative obligations OECD Guidelines BEPS: Action 1 10.30-10.40 Break Refreshments 10.40-12.00 VAT Grouping Consequences of grouping Cost savings Non-taxable persons FCE Bank and Skandia cases Financial, economic and organisational links Cost sharing groups 12.00-12.45 VAT Aspects of Promotional Activities Single and Multi-purpose vouchers Air France-KLM case Money-off coupons issued by manufacturers Reward goods Gifts and samples Non-monetary consideration 12:45-14.00 Lunch 14.00-14.40 VAT Aspects of Promotional Activities (continued) 14.40-15.20 Case Study 15.20-15.40 Break Refreshments 15.40-17.00 Case Study (continued) 5