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The definitive VAT system:

Time for you to act

Who

Who should attend?
Mid to high-level professionals dealing with VAT matters in all industries, who would like to expand or enhance their VAT knowledge:
 
Chief Financial Officers
Chief Accountants
Financial Controllers
Accountants Tax Consultants
VAT Department Officers
VAT Specialists

Lund

Seminar in Lund
Date: 15 June 2018
Time: 9:30-16:00
Venue: Crafoordsalen
School of Economics and Management, Lund University, Tycho Brahes väg 1, Lund

Cost: Practitioner 3 500 SEK/person (excl. VAT)
Full time academic position/PhD student 1200 SEK/person (excl. VAT)

Register here for Lund

Stockholm

Seminar in Stockholm
Date: 19 June 2018
Time: 9:30-16:00
Venue: Room ”Perrongen”
Konferens Spårvagnshallarna
Birger Jarlsgatan 57 A, Stockholm


Cost: 3 500 SEK/person (excl. VAT)



Register here for Stockholm

Prof. Dr. Ben J. M. Terra, will join Dr. Marta Papis-Almansa and Elze Terra to enlighten and educate professionals on the European Commission’s Action Plan and the upcoming key reforms of the EU VAT system that are to come into force in 2019 and 2021. They will offer a rare insight into the definitive EU VAT system, the workings and intentions of the EU Commission and a prophetic look into what the future of VAT holds.

 
Specifically, the following topics will be presented and critically assessed:        
 
The VAT Action Plan for a definitive VAT system: New VAT rules for 2019
 
  • Short explanation of the VAT Action Plan
  • Explanation of the new adopted VAT rules for electronically supplied services (TBE services) including:
    • Requirement for one piece of evidence;
    • Place of supply of TBE services; threshold of EUR. 10,000;
  • Extension of the use of the non-Union scheme;
  • The invoicing rules of a single Member State;
  • Brief explanation of the new VAT rules for vouchers also applicable as per 2019, including:
    • Why it was necessary to revisit the VAT position on vouchers;
    • Explanation of the definition and VAT treatment of a Single Purpose Voucher (SPV);
    • Explanation of the definition and VAT treatment of a Multi Purpose Voucher (MPV);
    • The potential problems that exist with the adopted Directive which must be implemented by Member States by 1.1.2019.
 
The VAT Action Plan for a definitive VAT system: New adopted VAT rules for 2021
 
  • Explanation of the new VAT rules including:
    • Extension of the mini One Stop Shop (MOSS) concept for distance sales and cross border services to end consumers (B2C);
    • Removal of existing distance sales regime and the small consignment exemption on imports;
    • Extension of the new One-Stop Shop (OSS) for imports in certain cases.
 
The VAT Action Plan for a definitive VAT system: New proposed VAT rules for 2022
 
  • Explanation of the proposal to introduce more flexibility for Member States to change the VAT rates they apply to different products;
  • Explanation of the proposal to introduce new simplification rules to help reduce VAT compliance cost for small businesses;
  • Brief explanation of the proposal for new rules on administrative cooperation between Member States administrations to fight VAT fraud more efficiently;
  • Brief overview of a series of fundamental principles and key reforms for the EU’s VAT area, including:
    • Principle of taxation at destination for intra-EU cross-border supplies of goods where the vendor will be liable for the VAT;
    • Extension of the one-stop shop;
    • Overview of recent case law regarding  intra-Union transactions;
    • Explanation of the four “quick fixes” being proposed by the Commission to improve the day-to-day functionality of the VAT system;
    • Explanation of a new concept: “Certified Taxable Person”.

 
The seminar is open to professionals whose business and operations are directly or indirectly affected by VAT and those offering professional services related to VAT.

Agenda

09:30 - 10:00
Registration & Coffee
10:00 - 10:10
Welcome Address
10:10 - 11:45
VAT changes in 2019
Vouchers, electronically supplied services
11:45 - 12:30
Lunch break
12:30 - 14:00
VAT changes in 2021
Special rules for other services, distant ssales
14:00 - 14:30
Coffee break
14:30 - 16:00
Proposals as per VAT Action Plan 2022
Definitive VAT system, case law, quick fixes, VAT rates, SMEs, etc.
Discussions and questions
End of conference

THE INSTRUCTORS

Prof. Dr. Ben J. M. Terra

Lund University, Sweden and Católica Global School of Law, Portugal
ben.terra@outlook.com

Ben studied international law at the University of Amsterdam and indirect taxation at the University of Leiden.
Previous positions held include Head of Post-Graduate Training in VAT, Customs and Excises at the Ministry of Finance in The Hague, Professor of Law at the University of Leiden and Head of the Global Indirect Tax Practice of Ernst & Young.
He has published numerous articles and books on indirect taxation and is also a consultant of the OECD, the European Commission and IMF. At present, Ben is an indirect tax and European tax law lecturer at the Católica Global School of Law in Portugal and at the Lund University in Sweden.
 

Dr. Marta Papis-Almansa

Lund University, Sweden
marta.papis-almansa@har.lu.se

Marta Papis-Almansa is a senior lecturer and researcher at Lund University. She is involved in organization and teaching at the Master Programme in European and International Tax Law where she is responsible for indirect taxes. In her academic work her interest include European Union law, European and international tax law and comparative tax law. She specializes in issues of European VAT.
 In 2017 her doctoral dissertation “Insurance in European VAT: Current and Preferred Treatment in the Light of the New Zealand and Australian GST Systems” was awarded the prestigious Maurice Lauré Prize by International Fiscal Association.
 She actively participates in national and international tax law conferences and seminars and is an author of publications on issues of European VAT and European tax law.
 

Master in Science Elze T. Terra

Working as an indirect tax advisor for EY in the Netherlands, Elze spent the past 9 years advising mainly multinational companies on a wide scale of EU VAT related issues. She has focused on international trade and over recent years specialized in digital commerce, advising multiple big players in this field. Very recently Elze decided to switch over from consultancy work to an in-house position as she enjoys the challenge of applying VAT legislation in practice.
Elze regularly writes commentaries and opinions on EU VAT case law for two renowned Dutch fiscal magazines. On occasion she also writes VAT related articles that are published in international tax magazines.
In 2013-2014 Elze co-developed and taught the international Master course 'VAT in cross border situations' at the University of Tilburg in the Netherlands. She continues to lecture at this university as a guest speaker and is regularly requested to lecture at a variety of tax related events.