Value-Added Tax Law, Second Cycle, 15 credits

Learning outcomes

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

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

• be able to identify questions relating to value added tax law and identify and apply relevant rules in accordance with legal method, and
• be able to explain value added tax from a national, EU law and international perspective.

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

• be able to 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:

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

Content

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

Examinations and grades

Analysis and Discussions concerning Value-added Tax Law, 5 credits (Code: A011)
Grades used are Fail (U) or Pass (G).

Value-added Tax Law 1, 5 credits (Code: A012)
Grades used are Fail (F), Sufficient (E), Satisfactory (D), Good (C), Very Good (B) or Excellent (A).

Value-added Tax Law 2, 5 credits (Code: A013)
Grades used are Fail (F), Sufficient (E), Satisfactory (D), Good (C), Very Good (B) or Excellent (A).

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 determine which grading system is to be used. The grade must be determined by a teacher specifically nominated by the university (the examiner).

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

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

Comments on grades

The grade is based on the results of the written assignments.
The grade consists of an average of the grades obtained on A012 and A013. For example, A on A012 and C on A013 give the grade B. In borderline cases, the higher grade is given. For A on A012 and B on A013, the grade A is thus given and for A on A012 and D on A013, the grade B is given. For a passing grade, at least the grade E is required on both A012 and A013.

Modes of assessment

Analysis and Discussions concerning Value-added Tax Law, 5 credits (Code: A011)
Continuous examination.
Completion of missed or failed seminars takes place in the same form as the original seminar has taken place. Supplementary events are arranged in August and January.

Value-added Tax Law 1, 5 credits (Code: A012)
Written assignment.
If a student does not achieve an approved grade, but with a limited effort is deemed to be able to reach it, the student may complete in accordance with the examiner’s instructions. The completion shall be made within five (5) working days from the time the student is assigned the instructions.

Value-added Tax Law 2, 5 credits (Code: A013)
Written assignment.
If a student does not achieve an approved grade, but with a limited effort is deemed to be able to reach it, the student may complete in accordance with the examiner’s instructions. The completion shall be made within five (5) working days from the time the student is assigned the instructions.

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

For further information, see the university's local examination regulations.

Specific entry requirements

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

For further information, see the university's admission regulations.

Other provisions

The teaching language is English.

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.

Reading list and other learning resources

Required Reading

Kleerup, Jan, Kristoffersson, Eleonor, Melz, Peter, Öberg, Jesper (last edition)
Mervärdesskatt i teori och praktik
Stockholm: Norstedts Juridik, ca 252 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 Bb Learn at the beginning of the course.