Andreia Valido
Cátia Ferreira
E-mail:
posgraduacoesdireito.sede@ucp.pt
Phone: (+351) 21 721 41 79
Contact
More Information
1ST EDITION |ONLINE*
APPLY HERE
*TAUGHT IN ENGLISH
Schedule
Mondays and Wednesdays – 6:00 pm to 8:00 pm (Lisbon time) / 7:00 pm to 9:00 pm (CET)
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.
On a practical level, the course will be conducted online, via ZOOM, and have three modules, each with five 2-hour sessions:
- Module I: General Principles and Transversal Issues
- Module II: Specific Themes in Import and Export VAT
- Module III: VAT Challenges in an Import and Export Scenario
- Closing Session: Debate
This distinctive course offers students an excellent opportunity to deepen their knowledge and share experiences in the dynamic context of international trade.
Module I: General Principles and Transversal Issues
| 2h | General VAT principles | |
| 2h | Core principles on import and export VAT | |
| 2h | Definition of taxable person for VAT purposes: focus on import and export VAT | |
| 2h | Deduction of input tax on imports | |
| 2h | CJEU Case Law on Input VAT Deductions |
Module II: Specific Themes in Import and Export VAT
| 2h | Incoterms, VAT and Customs: International Trade of Tangible Goods | |
| 2h | Export VAT | |
| 2h | Taxable value of VAT on imports: the challenge of undervaluation | |
| 2h | Import and export VAT in a Digital Age proposal | |
| 2h | Recent case law on VAT on imports and exports |
Module III: VAT Challenges in an Import and Export Scenario
| 2h | A silent revision of the VAT system | |
| 2h | Customs and VAT and the new challenges of e-commerce for compliance | |
| 2h | VAT aspects of transfer pricing adjustments, abuse of law and the design and functioning of VAT/GST systems worldwide | |
| 2h | Online platforms and VAT collection | |
| 2h | Cross-Border VAT Disputes |
Closing Session
| 2h | The customs reform and VAT challenges |
