VAT is a consumption tax levied in around 175 countries worldwide. Its impressive dissemination since its adoption in France, in 1954, has made VAT an essential resource for national budgets, a major issue for economic operators, and an object of interest and research for academics at the international level.

VAT is usually due on domestic and import transactions. The tax base and payments for import VAT are closer to those for customs duties, which raises sensitive issues of customs and tax legislation harmonisation. On the other hand, exports are often exempt, but this exemption is not automatic and usually depends on compliance with customs formalities. The complexity of international transactions and the connection between tax and customs rules justifies a particular attention to the VAT due to the import and export of goods. In this course, we will address a series of issues related to VAT on imports and exports that companies involved in international trade face on a daily basis and provide guidance on preventive and risk analysis.

To guarantee the exposure to various experiences and sensitivities that enhance the discussion, the course will be taught in English by renowned lecturers, including distinguished professors of VAT and Customs Law, Judges, Members of the Tax and Customs Authorities and representatives of economic operators.