Learning outcomes of the curricular unit

This Seminar intends to deepen a set of elements of greater complexity in the functioning of the Value Added Tax, which, either because of their importance for economic agents or due to their relevance for a deeper understanding of the tax , were selected as worthy of further reflection. After completing this Seminar, the student should be able to deal with more complex issues in VAT, developing a more refined sense of the different degrees of complexity that may be involved in the practical application of the tax, and of the logical and technical tools to be used to deal with more complex cases.

Syllabus

1. VAT AND DIGITAL ECONOMY (the taxation of e-commerce after July 1, 2021; brief analysis of the taxation of crypto-assets).

2. TAXATION OF REAL ESTATE OPERATIONS (concept of immovable property for VAT purposes; waiver of exemption; leasing; complex operations).

3. TAXATION OF NON-RESIDENTS WITH TAXABLE OPERATIONS IN THE NATIONAL TERRITORY (fixed establishments and VAT registration of nonestablished taxable persons).

4. ADVANCED ISSUES REGARDING VAT DEDUCTIBILITY (changes in the method of deduction; undue deductions and expiry of the right to settle; form of invoices and right to deduct; particularities of VAT deduction on imports).

5. ADVANCED ISSUES REGARDING VAT REGULARIZATION (uncollectible receivables and doubtful claims; correction of errors);

6. ELECTRONIC INVOICING.

7. INTEGRATED TAXATION OF CORPORATE GROUPS.

8. FUTURE DEVELOPMENTS.