Kies de Nederlandse taal
Course module: 695221-B-6
Value Added Tax
Course info
Course module695221-B-6
Credits (ECTS)6
CategoryBA (Bachelor)
Course typeCourse
Language of instructionDutch
Offered byTilburg University; Tilburg Law School; TLS: Department of Tax Law; Tax Law;
Is part of
B Tax Economics
B Tax Law
PM Tax Economics HBO
Convenant TISEM
prof. dr. H.W.M. van Kesteren
Other course modules lecturer
mr. L. Neijtzell de Wilde
Other course modules lecturer
O.J.L.E. Smeets
Other course modules lecturer
B. Willemsen, LLM
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
  • Provide insight into the nature of value added tax
  • Position turnover tax in its European law context
  • Provide insight into the most important topics ( such as taxable person, supplies, exemption and right to recover VAT ) in the field of turnover tax, as well as in their backgrounds and systematics
  • Give an informed opinion on the case law relevant to the various topics discussed
  • Give an informed opinion on whether a verdict fits in the previous line of case law
  • Apply the mentioned doctrines to a case, analyze the problem, interpret the relevant regulation and motivate one's answer.
  • Creatively and critically deal with the topics mentioned; show the points of failure of existing regulation and offer solutions to resolve these issues.
  • Interpret the Dutch VAT regulation in the context of the European VAT Directive.
Value added tax (VAT) aims at taxing consumption. More than any other form of taxation in the Netherlands, VAT is governed by European regulation. The interpretation of this regulation is a key aspect in applying national legislation regarding VAT. In Europe as well as globally, there is a gradual shift from direct to indirect taxation, increasing the importance of VAT. This course primarily approaches VAT from the viewpoint of national legislation. Since national provisions have to be interpreted in the context of European directives, European regulation and case law will be discussed where relevant.

Participation system
The so-called `participation system` is applied to the work groups `VAT`. The system offers students the chance to be awarded a half mark upgrade on their final grade. Students have to participate in the work groups in groups of four, preparing assignments for each class, in writing and in cooperation. In order to be awarded the upgrade, students have to attend the classes and participate actively, being allowed to be absent a single time. the participation system is not mandatory. Further information can be found on Blackboard Courseinfo.
Contact person
O.J.L.E. Smeets
Timetable information
Value Added Tax
Written test opportunities
Written test opportunities (HIST)
Schriftelijk / WrittenEXAM_01SM 1122-12-2020
Schriftelijk / WrittenEXAM_01SM 1226-01-2021
Required materials
To be announced
De te bestuderen arresten en besluiten worden via Canvas bekendgemaakt.
Title:Relevante arresten/besluiten
Author:M.E. van Hilten, H.W.M. van Kesteren
Publisher:Kluwer Deventer
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Kies de Nederlandse taal