I REST MY CASE: VAT COURT DECISIONS 2
The Chelco VAT International Academy 2023 academic year commences with a 2-hour webinar covering 4 court cases. VAT Court Decisions II is part of the ‘I Rest My Case’ series of online events, which was launched last year with renowned success.
Although we may not agree with all decisions from the Courts, analysing them helps to understand the VAT treatment of transactions covered by the judgment. Given that such decisions are binding for the Tax Department, it is important to be aware of the facts, the court’s philosophy and the final conclusion.
The all-new 4 court cases covered in VAT Court Decisions II represent a mixture from the Cyprus Appellate Court (Ολομέλεια) and the European Court of Justice (ECJ), covering a variety of VAT topics, as follows:
- ECJ: Happy Education SRL vs Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj, C-612/20
- case examined the VAT exemption that exists for education, when applied to after-school classes provided by the school that include activities supplementing the school curriculum, such as homework support classes, educational programmes and foreign language classes;
- Cyprus: Commissioner of Value Added Tax v IASO Private Veterinary Hospital Ltd (Appellate Court), AE 69/13
- case examined the supply of veterinary medicines and vaccines for animals and whether it constitutes a supply of goods subject to a zero or reduced VAT rate, or whether it should be considered as part of a single complex supply of veterinary services which would have been subject to the standard VAT rate, even in the case when the hospital vets administered these to the animals at the hospital premises;
- ECJ: AB SKF v Skatteverket, C-29/08
- case examined whether AB SKF could reclaim VAT that it had paid on services received. The services related to AB SKF’s disposal of subsidiary shares to which AB SKF had previously provided services subject to VAT;
- ECJ: Apcoa Parking Danmark A/S v Skatteministeriet, C-90/20
- case examined whether the control fees charged by a private company that operated car parking spaces to motorists who did not comply with the general terms and conditions, should be regarded as penalties (outside the scope of VAT) or consideration for the supply of a car parking service (and subject to the standard rate of VAT);
The webinar is targeted towards VAT professionals, VAT advisors, tax lawyers, accountants of all levels, CFOs, Chief Accountants, auditors, VAT Department officers, et al.
The webinar carries 2 CPDs and will be conducted in English.
DOWNLOAD THE SEMINAR BROCHURE IN ENGLISH
Alexis Tsielepis, Instructor
- ECJ Court Case: Happy Education
- Cyprus Court Case: IASO
- ECJ Court Case: AB SKF
- ECJ Court Case: Apcoa Parking
End of Webinar
Alexis is widely considered as the foremost expert on VAT in Cyprus. With more than 15 years of experience in VAT strategic consulting, he advises businesses on international VAT matters and lectures at local and international VAT conferences.
Alexis possesses an extensive vocational and educational experience in European VAT and a detailed comprehension of EU VAT matters and decisions of the European Court of Justice (ECJ). He has served on various committees charged with tax matters and his work includes liaising with the Cyprus tax authorities and government on policymaking.
He has written a number of tax syllabuses, chapters and articles on matters pertaining to Cyprus and EU VAT. He is the author of the book “An in-depth analysis of the Fixed Establishment concept and a comparison with the Permanent Establishment concept”.
Alexis is a Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW), and holds the Expert in European Value Added Tax Degree, which he earned with the highest grade ever awarded in the history of the coveted diploma. He is a Partner and a Director of the VAT Forum in Belgium and the co-founder and Vice-Chairman of the Cyprus VAT Association (CYVA).
He is also a Certified Vocational Trainer with the Human Resources Development Authority of Cyprus (ANAD).
Alexis is sharing his knowledge on VAT, in a series of seminars and workshops organised by the Chelco VAT International Academy, covering an array of VAT-dedicated topics, with the crown jewel being the recently launched Diploma in VAT Excellence (DiVE), a 10-month course covering EU and Cyprus VAT law in a depth never before seen in Cyprus.
Who Should Attend?
When, Where & How Much?
Friday, 3 February 2023, Zoom Webinar
10:00am – 12:00pm (Login at 9.45am)
2 CPD Units (certificates of attendance will be provided)
€50 + VAT
Group Discount (for 3 persons or more): 10%
Free for members of the Cyprus VAT Association (CYVA). Include CYVA membership number in Notes when registering.
Free for former and current students of the Diploma in VAT Excellence (DiVE). Mention in Notes when registering.