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

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

Contact

Gabinete Católica Next

Andreia Valido
Cátia Ferreira

E-mail: 
posgraduacoesdireito.sede@ucp.pt
Tel.: (+351) 21 721 41 79