Course syllabus

Value-Added Tax Law, Second Cycle, 15 credits

Course code: RV805A Credits: 15
Main field of study: Law Progression: A1N
    Last revised: 14/09/2020
Education cycle: Second cycle Approved by: Head of school
Established: 16/01/2020 Reading list approved: 14/09/2020
Valid from: Spring semester 2021 Revision: 1

Aims and objectives

General aims for second cycle education

Second-cycle courses and study programmes shall involve the acquisition of specialist knowledge, competence and skills in relation to first-cycle courses and study programmes, and in addition to the requirements for first-cycle courses and study programmes shall

  • further develop the ability of students to integrate and make autonomous use of their knowledge
  • develop the students' ability to deal with complex phenomena, issues and situations, and
  • develop the students' potential for professional activities that demand considerable autonomy, or for research and development work.

(Higher Education Act, Chapter 1, Section 9)

Course objectives

The objective of the course is to provide the course participants basic and advanced knowledge for national and EU value added tax law.

Knowledge and comprehension
After the course is completed the students should:

  • be able to identify and independently answer value added tax questions, and
  • explain value added tax from a national, EU law and international perspective.

Valuation and perspective
After the course is completed the students should:

  • put the legal order in a larger context and thereby problematize and adopt critical, historical, sustainable development and other perspectives on value added tax law.

Ability and capacity
After the course is completed the students should:

  • write papers in law of high quality by applying legal science research methods,
  • explain and apply value added tax theories and methods, and
  • communicate value added tax issues to the surrounding society orally and written in an understandable way with high precision.

Main content of the course

The course comprises both basic and more advanced parts concerning national and EU value added tax.

Basic value added tax:

  • The concept of supply
  • Economic activity
  • Taxable transactions, tax exempt transactions and tax rates
  • Place of supply
  • Deduction for value added tax

Advanced value added tax:

  • Real estate
  • Mergers and acquisitions
  • Digitalization
  • Sustainable development
  • Other current value added tax areas

Teaching methods

Lectures, individual assignments, teamwork, seminars and the writing of a research papers. The course is partly online. Lectures and seminars at campus in Örebro occur normally. It is however possible to take the course online.

The teaching languages are English and Swedish. Lectures are available in both English and Swedish, and all individual papers may be submitted in either English or Swedish according to the choice of each student.

Students who have been admitted to and registered on a course have the right to receive tuition and/or supervision for the duration of the time period specified for the particular course to which they were accepted (see, the university's admission regulations (in Swedish)). After that, the right to receive tuition and/or supervision expires.

Students who have been admitted to and registered on a course have the right to receive tuition and/or supervision for the duration of the time period specified for the particular course to which they were accepted (see, the university's admission regulations (in Swedish)). After that, the right to receive tuition and/or supervision expires.

Examination methods

Compulsory Written and Oral Seminars, 1 credits (Code: A005)

Paper 1, 6.5 credits (Code: A002)

Paper 2, 7.5 credits (Code: A003)

Paper 3 (Code: A004)


For students with a documented disability, the university may approve applications for adapted or other forms of examinations.

For further information, see the university's local examination regulations (in Swedish).

Comments on examination methods

There are maximum 3 compulsory seminars at campus in Örebro and 8 written or online seminars. Reporting working results by solving written seminars is compulsory. The examiner prescribes an alternative written assignment for seminars at campus for students who take the course fully online. The examiner may prescribe alternative written assignments for other compulsory seminars if there are special reasons.

Grades

According to the Higher Education Ordinance, Chapter 6, Section 18, a grade is to be awarded on the completion of a course, unless otherwise prescribed by the university. The university may prescribe which grading system shall apply. The grade is to be determined by a teacher specifically appointed by the university (an examiner).

In accordance with university regulations regarding grading systems for first and second-cycle courses (Vice-Chancellor’s decision ORU 2018/00929), one of the following grades shall be used: Fail (U), Pass (G) or Pass with Distinction (VG). For courses that are included in an international Master’s programme (60 or 120 credits) or offered to the university’s incoming exchange students, the grading scale of A-F shall be used. The vice-chancellor, or a person appointed by the vice-chancellor, may decide on exceptions from this provision for a specific course, if there are special grounds.

Grades used on course are Fail (F), Sufficient (E), Satisfactory (D), Good (C), Very Good (B) or Excellent (A).

Compulsory Written and Oral Seminars
Grades used are Participated (DT).

Paper 1
Grades used are Fail (F), Sufficient (E), Satisfactory (D), Good (C), Very Good (B) or Excellent (A).

Paper 2
Grades used are Fail (F), Sufficient (E), Satisfactory (D), Good (C), Very Good (B) or Excellent (A).

Paper 3
Grades used are Participated (DT).

For further information, see the university's local examination regulations (in Swedish).

Comments on grades

At compulsory seminars, oral and in some cases written activity is required.

To receive the grade A and B respectively at the course the student must have A or B at either PM 1 or PM 2 and DT at PM 3. Students who have an A on PM 1 or PM 2 gets an A, and students who have a B, but no A, on PM 1 or PM 2 gets a B in case of DT at PM 3. Students who have an A or B at PM 1 or PM 2 but chose not to write PM 3 cannot get a higher grade than C. Students who have not got an A or B at PM 1 or PM 2 do not write PM 3. The grade is then decided to the average of the grades of PM 1 and PM 2. If the average is between two grades, the student will receive the higher grade. A minimum is however an E at both of PM 1 and PM 2.

Specific entry requirements

180 credits at the first level of which 90 credits with increasing depth in Legal Science, or 180 credits at the first level Law Program.
Additional requirements: English Course B/English Course 6.

For further information, see the university's admission regulations (in Swedish).

Transfer of credits for previous studies

Students who have previously completed higher education or other activities are, in accordance with the Higher Education Ordinance, entitled to have these credited towards the current programme, providing that the previous studies or activities meet certain criteria.

For further information, see the university's local credit transfer regulations (in Swedish).

Reading list and other teaching materials

Required Reading

Kristoffersson, Eleonor, Rendahl, Pernilla (latest edition)
Textbook on EU VAT
Uppsala, Iustus, ca 200 pages

Stenkula, Martin 2014 Issue 2 page 11-42
Swedish taxation in a 150-years perspective
Nordic Tax Journal

Additions and Comments on the Reading List
Relevant articles and materials of approximately 500 pages for the seminars will be listed on Blackboard at the beginning of the course.

All students will apply a national perspective on value added tax in the course. Students who apply the Swedish law perspective use the following book:

Kleerup, Jan, Kristoffersson, Eleonor, Melz, Peter, Öberg, Jesper (last edition)
Mervärdesskatterätt i teori och praktik
Stockholm: Norstedts Juridik, ca 252 pages

Students who have their legal background in another jurisdiction than the Swedish one are required to use a textbook that includes VAT from their own jurisdiction.