Value added tax (C3048)

None.

• Understand the general history and mechanisms of VAT.
• Learn the 5 major concepts of VAT: the taxable person, the taxable operation, the place of supply, exemption and the person responsible for VAT.
• Distinguish between the supply of goods and the supply of services.
• Understand the principal VAT exemptions and VAT rates in Luxembourg.
• Understand concepts linked to the person responsible for VAT, including the chargeable event and taxable basis.
• Understand the processes for VAT recovery.
• Learn how VAT applies domestically or across borders, including on particular transactions: sale of goods, Real Estate and Financial Services.
• Description of the administrative procedures and compliance obligations related to VAT.

Le contenu est identique aux objectifs d'apprentissage pour cette formation.

Candidates must attend at least 10 sessions in order to be allowed to sit the exam.