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M21015.2 - VAT Advanced Course - 3 Sessions (Online)

  • 8 Apr 2021
  • 22 Apr 2021
  • 3 sessions
  • 8 Apr 2021, 09:15 12:30 (UTC+02:00)
  • 15 Apr 2021, 09:15 12:30 (UTC+02:00)
  • 22 Apr 2021, 09:15 12:30 (UTC+02:00)
  • Online Webinar

Registration

Registration Time: 09.00
Sessions Time: 09.15 - 12.30 including a 15-minute coffee break
Speaker: Mr Saviour Bezzina
Venue: Online Webinar
Participation Fees
MIA Members: €160.00
Non-MIA Members: €300.00
Retired Members: €80.00
Students: €120.00

Short Synopsis

The advanced VAT course is a 3 session course targeted towards those who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions. Throughout the course specific VAT topics (see Agenda below) will be discussed in a detailed manner (including how the VAT treatment has changed and developed in view of new VAT Department guidelines, EU Regulations and Case Law) for the attendees to be able to build a more extensive knowledge of VAT and hence be in a better position to apply the correct VAT treatment to more complex transactions. Participation and Feedback would be encouraged together with using practical and worked examples to make the sessions much more interesting, useful and relevant for all attendees .

Background Information

Whilst with a basic understanding of VAT one can usually deal with most of the transactions a typical taxable person usually enters into, there are certain transactions/situations which require a more in depth VAT understanding due to the non-conventional/complex nature of such transactions including:
- The determination of whether the customer is to be treated as a taxable person or not and how to determine in which particular location it is established (or has a fixed establishment) for VAT purposes;
- The applicability of certain exceptions to the general place of supply rules and to which specific services such exceptions apply;
- The applicability of certain VAT exemptions and which factors need to be satisfied for such VAT exemptions to apply;
- The VAT treatment of triangulation and other complex transactions and how these are to be declared in the various VAT forms;
- The right to claim back input VAT in situations where a taxable person is involved in a number of different activities with different right of refunds;
All the above were the subject of a number of Council Implementing Regulations, VAT Department Guidelines and ECJ Cases which have shaped (and keep shaping) the manner in which such transactions are to be treated for VAT purposes. Throughout the course we will discuss how such developments impacted the VAT treatment of such transactions and how one should arrive at the correct VAT treatment in view of these latest and continuous developments.

Objectives of these sessions

The scope of the course is to look at the interpretation of these provisions of general importance both from a domestic perspective (i.e. the interpretation given by the local VAT authorities) and an international perspective (the relevant principles and decisions established by the CJEU – Court of Justice of the European Union and the various Council Implementing Regulations) in such a way to help the attendees arrive at the correct VAT treatment when dealing with such complex transactions (including being aware of which factors will shape and effect the respective VAT treatment).

Topics on the Agenda:

Session 1 – VAT Place of Supply rules (including the concepts of taxable and non-taxable persons, place of establishment/fixed establishment, and the applicability of certain exceptions to the general rules)
Session 2 – VAT Exemptions (including the application certain VAT Exemptions of particular importance such as Insurance and Financial Services, Shipping and Aviation, Immovable Property and Gambling and related services)
Session3 – VAT treatment of complex transactions (including triangulation and other complex chain transactions and how these are to declared, cross border trade in services and right of refund and partial attribution in case of mixed activities) 

Target audience

This course is intended for those practitioners, professionals, students and accounting staff who already have a basic knowledge of VAT and want a more in-depth understanding of some of the most applicable and important VAT provisions.

Speaker's Profile

Saviour Bezzina is a Senior Manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters. Saviour Bezzina is a Senior Manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact. He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance and lectures regularly on VAT and indirect tax matters. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

EVENT CPE COMPETENCES

9 Hours Core (Full Course)

CPE hours will be allocated according to the attendance of the events.

WEBINAR TERMS AND CONDITIONS

Terms and conditions apply

DISCLAIMER

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