The course will deal with the current legal framework of the European VAT, its underlying principles and most prominent features. The participants will be introduced with the biggest challenges faced by the European VAT system today and the initiatives undertaken in order to make the VAT system more resistant to fraud in the future.

In the end, participants should better understand the changes proposed by the European Commission and could ultimately develop their own opinions about these changes.

> 70% student requirement

The course will include discussion groups and case studies.

Paper (60%), Presentation (30%), Active Participation (10%)

Prior knowledge of VAT is desirable.

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Prior knowledge of VAT is desirable.