LL4Z4 Half Unit
Value Added Tax in the EU
This information is for the 2014/15 session.
Teacher responsible
Dr Ian Roxan NAB7.25
Availability
This course is available on the MSc in Law and Accounting, Master of Laws and Master of Laws (extended part-time study). This course is available with permission as an outside option to students on other programmes where regulations permit.
This course is capped at 30 students. Students must apply through Graduate Course Choice on LSEforYou.
Pre-requisites
This course is suitable for students who are taking LL4Z3 Consumption Taxes, or who already have some experience of EU direct or indirect taxation or of a VAT or GST system.
Course content
The focus of the course will be on the European Union VAT. The course will look at the EU legislation and jurisprudence, and will consider particularly at how VAT operates in the United Kingdom. The course will begin with an introduction to key concepts of VAT, including supplies of goods and services, taxable persons and transactions, and consideration for supplies. The course will then examine in more detail a range of the most important aspects of VAT, including topics such as the deductibility of input tax and the treatment of exemptions, the taxation of international transactions and transactions between member states, VAT and financial services.
Teaching
20 hours of seminars in the LT. 2 hours of seminars in the ST.
Formative coursework
One 2,000 word essay.
Indicative reading
Terra and Wattel, European Tax Law; Ogley, Principles of Value Added Tax: A European Perspective; Farmer & Lyal, EC Tax Law; Roxan, 'VAT Supplies of Services: A Definition in Search of a Meaning'.
Students will be expected to acquire either the Tolley's Orange Tax Handbook, or The Green Book (CCH) for the current year. Students will be provided with detailed outlines and reading lists for the course via Moodle.
Recommended preliminary reading Terra and Wattel, European Tax Law (Kluwer); or Ogley, Principles of Value Added Tax: A European Perspective (Interfisc Publishing, 1998); or Farmer & Lyal, EC Tax Law (Oxford).
Assessment
Exam (100%, duration: 2 hours) in the main exam period.
A two-hour formal written examination (100%). Candidates will be permitted to take into the examination room unannotated copies of the Tolley's Orange Tax Handbook or CCH The Green Book.
Key facts
Department: Law
Total students 2013/14: Unavailable
Average class size 2013/14: Unavailable
Controlled access 2013/14: No
Lecture capture used 2013/14: No
Value: Half Unit
Personal development skills
- Communication
- Specialist skills