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M2074 - VAT & Immovable Property (Online)

  • 6 Nov 2020
  • 09:15 - 12:30
  • Online Webinar

Registration


Register
Registration Time: 09.00
Sessions Time: 09.15 - 12:30 (including a 15 minute break)
Speaker: Mr Brandon Gatt
Venue: Online Webinar
Depending on the COVID-19 situation, CPE might be held face to face.
Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

Synopsis

The VAT treatment of immovable property in its difference aspects has always been an area where queries and doubts are commonly posed by businesses and other professionals. In view of this, the aim of this seminar is to go through the pertinent legal provisions and applying them to practical scenarios.

BACKGROUND INFORMATION

The VAT treatment of immovable property in its different aspects has always been an area where queries and doubts are commonly posed by businesses and professionals. In the Maltese VAT legislation, one could find a specific exemption (without credit) on the letting and the transfer of immovable property, however, there are instances where the letting of immovable property would become taxable.

OBJECTIVES OF THE SESSION

The objective of this session is to go through the pertinent legal provisions from the Maltese VAT legislation in connection with immovable property and explain these with practical examples. Before determining the applicability of VAT on a transaction, it is pertinent to establish where that transaction is treated as taking place by reference to the place of supply rules. In this regard, the session will cover the place of supply rules of services connected with immovable property. Furthermore, the speaker will go through the exemption related to the letting and transfer of property, the exceptions to such exemption and any connected implications as a result of such supplies.

TOPICS ON THE AGENDA

  • Legal Basis
  • Pertinent Definitions
  • Place of supply rules – Services in connection with immovable property
  • Exemptions
  • Input VAT recovery
  • Tax in Danger

TARGET AUDIENCE

The training course is particularly suitable for professionals, tax advisors and practitioners working in VAT or who are pursuing or intend to pursue a career generally in taxation and specifically in the area of indirect taxation. This session may also be applicable to financial controllers and CFOs.

SPEAKER PROFILE

Brandon Gatt, a Certified Public Accountant in possession of an ACCA degree, has been in the profession for the past six years. He has been involved in VAT and accounting assignments both within and outside of Malta. Brandon has been specialising in VAT since 2016 and is currently leading the VAT Compliance division at Zampa Debattista.
In a relatively short period, Brandon has acquired the necessary experience vital to handling an ever-growing portfolio of diverse clients, operating within various sectors of the economy. Back in June 2017, he attended an intensive course in France, provided by VAT Forum; a partnership of International VAT experts, where he was provided with intensive training on the Articles of the EU VAT directive 2006/112/EC.
Brandon also provides in-house training to established companies within and outside Malta, and is also a lecturer for the ‘Certificate in TAX Compliance’ being offered by the Malta Institute of Taxation. He is also a lecturer with ZD Academy and also lectures the ACCA Advanced Taxation (P6-VAT)

EVENT CPE COMPETENCES

3 Hours Core

WEBINAR TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

By Registering and/or Booking for this event, you agree that MIA will collect your information, who will be using it as per the MIA Privacy Policy for CPE Events. Please read the MIA’s Privacy Notice for CPE Events in its entirety which can be found at this link. By accepting to participate in this event you accept that MIA shall process personal data in accordance with this Privacy Notice.
If registration is being affected by a company or other corporate entity on behalf of an attendee or the registering company or other corporate entity supplies to the MIA personal data of third parties, such as of employees, affiliates, management companies or service providers, the registering company or other corporate entity shall be solely responsible for making sure that the provision of such data to the MIA fully complies with applicable laws and the relevant person in regard to whom the data relates has been provided with the necessary information at law regarding the MIA’s processing of his personal data.
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