Kies de Nederlandse taal
Course module: 107241-M-6
Specialised Course: Value Added Tax
Course info
Course module107241-M-6
Credits (ECTS)6
CategoryMA (Master)
Course typeCourse
Language of instructionDutch
Offered byTilburg University; Tilburg Law School; TLS: Department of Tax Law; Tax Law;
Is part of
M Tax Law
M Tax Economics
mr. L. van Beurden
Other course modules lecturer
Academic year2020
Starting block
SM 1
Course mode
RemarksCaution: this information is subject to change
Registration openfrom 24/08/2020 up to and including 20/08/2021
1.You have insight into the way in which the European VAT Directives and Regulations on VAT have been implemented in national legislation and their consequences.
2.You have insight into the system of levying VAT on international services, as well as the way in which European jurisprudence can affect this.
3.You are familiar with new forms of payment and the possible VAT consequences associated with it.
4.You have insight into the system of levying VAT on vouchers and discount cards.
5.You have become familiar with the way in which tax control systems are applied in business.
The course deals with the value added tax, with a focus on the digital economy. This is a topic that receives attention at international level, among other things, at the OECD in the field of 'Base Erosion and Profit Shifting'. Indirect taxes appear to be more resistant to the developments in the digital economy and we therefore see a shift of more tax through indirect taxes rather than direct taxes.
Based on various topics, we will focus on the tax treatment of phenomena related to this digital or new economy, such as electronic services, modern payment methods (including bitcoins transactions) and the issues surrounding vouchers and vouchers. There will also be attention to topics such as Tax Assurance and Horizontal Supervision.

This course is part of the 'Accent indirect tax'. Courses are to attend at Leiden University. Schedules can be found at
Contact person
mr. L. van Beurden
Timetable information
Specialised Course: Value Added Tax
Required materials
Title:Instructies volgen via Universiteit Leiden
Title:Reader, beschikbaar via blackboard Universiteit Leiden
Recommended materials

Kies de Nederlandse taal