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European Value Added Tax Workshop
IBFD International Tax AcademyCourse
June 21 2012 21-22 June 2012
IBFD Head Office
Amsterdam
Netherlands
1596.00 EUR ( IBFD members receive 20% discount )
This advanced-level, interactive workshop consists of four case studies.
Description - Agenda (course of event)
The workshop is suitable for VAT advisers, government officials, in-house tax counsels, and general tax practitioners who wish to apply their knowledge of the VAT system of the European Union to four practical scenarios.
Walter van der Corput, IBFD, the Netherlands; Jan Snel, Baker&Mckenzie, the Netherlands; Fabiola Annacondia, IBFD, the Netherlands
This advanced-level, interactive workshop consists of four case studies. The workshop is designed for participants who already have a good knowledge of the value added tax (VAT) system of the European Union and who want to gain more in-depth knowledge of that system by analyzing the VAT aspects of four important scenarios of particular complexity. Following a brief introduction to the individual topics, the participants are expected to prepare and discuss, in smaller groups, their solution to the four case studies. The solutions of the sub-groups will be discussed in a plenary session.
In order to ensure the interactive nature of the workshop, the number of participants is limited to a maximum of 30.
Day 1
08.30 - 09.00 Registration
09.00 - 09.20 Welcome and IBFD Overview
09.20 - 11.00 Case Study: Immovable Property Transactions
Case study concerning the VAT aspects of immovable property transactions, including
rate of deduction of input tax relating to the property;
used versus new property;
adjustment of previously deducted input VAT; and
VAT-saving scheme involving grouping arrangements
11.00 - 11.20 Break - coffee/tea and refreshments
11.20 - 12.45 Case Study: Immovable Property Transactions (continued)
12.45 - 14.00 Lunch
14.00 - 15.40 Case Study: On-line Supplies of Digital Goods and Services
Case study on specific VAT aspects of online supplies of digital goods and services, including
use of a EU commissionaire structure for the sale of software;
payment through credit cards or debit cards;
payment through vouchers sold by third-party retailers;
direct sale of video-files: contract with EU third-party to store servers
15.40 - 16.00 Break - coffee/tea and refreshments
16.00 - 17.00 Case Study: On-line Supplies of Digital Goods and Services (continued)
Day 2
09.00 - 11.00 Case Study: Financial Services
Case study on the VAT aspects of specific financial services, including
place-of-supply rules;
nature of the services;
consequences of VAT grouping;
relocation of activities to another Member State; and
outsourcing of activities to fixed establishments outside the EU
11.00 - 11.20 Break - coffee/tea and refreshments
11.20 - 12.45 Case Study: Financial Services (continued)
12.45 - 14.00 Lunch
14.00 - 15.40 Case Study: Manufacturing and Selling Activities of Multinational Enterprises
Case study concerning the VAT aspects of manufacturing and selling activities of multinational enterprises, including
use of a EU branch office to carry on selling activities in the internal market;
storing products in various warehouse locations in the EU;
service agreements with third-party service providers for the shipment and installation of spare parts;
service contracts with customers for the provision of post-warranty services
supply of free products
15.40 - 16.00 Break - coffee/tea and refreshments
16.00 - 17.00 Case Study: Manufacturing and Selling Activities of Multinational Enterprises
(continued)
Walter van der Corput, IBFD, the Netherlands; Jan Snel, Baker&Mckenzie, the Netherlands; Fabiola Annacondia, IBFD, the Netherlands