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EU VAT Exemptions SCORM
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Gemini
Published on Oct 28, 2017
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Language:
English
Length:
35 minutes
Skill level:
Beginner
Certificate of completion: No
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The VAT Exemptions course covers the question: ‘Which transactions are exempt from VAT and what the conditions for exemptions to apply are?’

Having studied this course, you will be able to:

- Understand what an exemption is.
- State what an exemption may mean for the principle of tax neutrality in the supply chain.
- Identify the position of the exemptions in the structure of the VAT Directive.
- Describe the role of Member States concerning the options given to them in the VAT Directive.
- Identify the different types of exemption, with particular regard to the right of deduction.
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Tagged: EU, VAT, Tax, Exemptions

Format: SCORM 1.2 (detected). Show package info.

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