Study-Unit Description

Study-Unit Description


CODE PBL4016

 
TITLE VAT and Indirect Taxation Law

 
UM LEVEL 04 - Years 4, 5 in Modular UG or PG Cert Course

 
MQF LEVEL 6

 
ECTS CREDITS 4

 
DEPARTMENT Public Law

 
DESCRIPTION This study-unit will provide an introduction to Indirect Taxation and an overview of indirect taxes in Malta, with specific focus on VAT as a harmonized system of taxation within the EU. It will explore the basic tenets of this European tax, which determine what is chargeable to the tax, the territorial scope, the persons liable for the payment of the tax and the exemptions that apply. The unit will examine VAT from a local and EU dimension, covering also the role of the CJEU in the interpretation of the VAT Directive, and the application of EU principles and doctrines (for example, the principle of direct effect) in the context of VAT.

Study-unit Aims:

The aim of this study-unit is to introduce students to the notion of VAT as a harmonized system of taxation within the EU, to provide students with an understanding of EU VAT principles and their implementation and application in practice in Malta.

Learning Outcomes:

1. Knowledge & Understanding:

By the end of the study-unit the student will be able to:

- Understand the notion of indirect taxation in the EU, and in particular how VAT operates and the relevance of VAT to business;
- Identify the circumstances when VAT is to be charged in Malta, and the issues which arise in a cross-border context (in particular, transactions between EU Member States);
- Understand the relationship between the EU VAT Directive and local VAT legislation.

2. Skills:

By the end of the study-unit the student will be able to:

- Analyse transactions and scenarios to assess their VAT implications;
- Interpret EU case law on VAT;
- Determine the implications of the failure to comply with VAT legislation, and the procedural aspects relating to objections and appeals.

Main Text/s and any supplementary readings:

Main Texts:

- European Commission, Taxation and Customs Union, Business, VAT, What is VAT (https://ec.europa.eu/taxation_customs/business/vat/what-is-vat_en)
- European Commission, Taxation and Customs Union, Business, VAT, VAT rules by topic (https://ec.europa.eu/taxation_customs/business/vat/eu-vat-rules-topic_en)
- B. J. M. Terra Peter Jacob Wattèl, European Tax Law, (2008).
- Schante, A & Oldman, O, Value Added Tax, A Comparative Approach (Cambridge 2007).
- Terra, Ben and Kajus, Julie. European VAT Directives, Introduction to European VAT (The Netherlands 2009).

Supplementary Readings:

- De la Feria, Rita, The EU VAT System and the Internal Market, IBFD Doctoral Series Vol. 16 (The Netherlands 2009).
- De Smith S, A, A Judicial Control of Administrative Action (London and New York, 1959).
- Fox William, The History and the Economic Impact of Sales Taxes (Tenessee 2002).
- McNeill, Philip, Understanding VAT in a week / Philip McNeill and Sarah Howarth (Malta 1995).

 
STUDY-UNIT TYPE Lecture

 
METHOD OF ASSESSMENT
Assessment Component/s Sept. Asst Session Weighting
Assignment Yes 100%

 
LECTURER/S Sarah Aquilina

 

 
The University makes every effort to ensure that the published Courses Plans, Programmes of Study and Study-Unit information are complete and up-to-date at the time of publication. The University reserves the right to make changes in case errors are detected after publication.
The availability of optional units may be subject to timetabling constraints.
Units not attracting a sufficient number of registrations may be withdrawn without notice.
It should be noted that all the information in the description above applies to study-units available during the academic year 2023/4. It may be subject to change in subsequent years.

https://www.um.edu.mt/course/studyunit