Description
In this 2-hour course will be covering the VAT rules that are relevant for the analysis of transactions associated with the aviation industry with particular focus on how these rules are to be applied in practice and highlighting any VAT compliance obligations that may arise as a result thereof.
TOPICS ON THE AGENDA
- Overview of the Aviation industry
- Basic VAT rules
- Exemptions
- VAT treatment of certain transactions
- ECJ settled case law
- Practical examples
