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CPE Event Details
VAT and E-Commerce (M1817)

 


Registration Time: 13.15
 
Session Time: 13.30 - 16.45 including a 15-minute coffee break 
 
Speaker: Dr Robert Attard  & Mr Saviour Bezzina
 
Venue: Lower Ground, Tower Training Centre, Swatar

 

BACKGROUND INFORMATION 
On 5 December 2017 the Council of the European Union (ECOFIN) agreed on a series of new measures to support the digital economy in the area of value added tax (VAT) compliance which it says can currently place heavy burdens on small companies operating online. The new rules are aimed at accelerating growth for online businesses, in particular start-ups and small and medium enterprises.


 
OBJECTIVE 
Throughout this seminar we will be discussing how e-commerce VAT rules developed in recent years and the respective implications on the industry operators. Particular emphasis will be placed on the latest EU developments that took place in the December 2017 relating to the prospective changes/simplification measures in the Mini One Stop Shop (MOSS) system and the cross-border B2C supplies of goods (distance sales) regime. 
 
 
TOPICS ON AGENDA
  • VAT Treatment of E-commerce  - including an understanding of the basic principles
  • How it developed over the years
  • Upcoming Changes including:
2019 TBE changes
 
  • Derogation for EU small businesses to charge their own local VAT/apply a local SME exemption on B2C cross border supplies below EUR10,000 per year
  • Suppliers with cross-border B2C sales below EUR100,000 per year to provide only one piece of evidence for the location of their customers
  • MS of identification under MOSS to decide on issuance of fiscal receipt 
2021 Distance Sales changes
 
  • One Stop shop covering EU Distance Sales
  • One stop Shop extended to cover also certain non TBEs cross border supplies of services
  • One stop covering Distance Sales from Third countries not exceeding EUR150
 
  • Technical, practical and compliance implications
  • Other recent developments


 
TARGET AUDIENCE
Accountants, Lawyers, Finance Staff and E-Commerce traders/operators 
 
 
 
SPEAKER'S PROFILE
Robert is Partner and Tax Policy Leader, EY, Central & South East Europe, a tenured senior lecturer at the University of Malta and member of the European Association of Tax Law Professors. He has served as Visiting Professor at the University of Ferrara paying lecturing/speaking visits at Queen Mary (University of London), CTL (University of Cambridge), Salerno (with Wirtshaftsuniversitat Wien and Naples II) and the University of Palermo. The Maltese Court of Appeal has described him as a leading commentator on tax law referring to his publications in its judgements. Robert developed a detailed knowledge of tax aspects of the European Convention on Human Rights drafting submissions in cases filed against France, the Netherlands, Bulgaria and Malta. Robert is a published author on tax law publishing articles in European Taxation, EC Tax Review and the British Tax Review. He has contributed to several publications including a book published by Hart Publishing, 3 books published by the IBFD and several books published by the MIM. Robert's most recent tax publication is Principles of Maltese Income Tax Law 2013.  Robert’s books have anticipated important changes to our tax policy system. Philip Sciberras (ex-Court of Appeal) describes Principles of Maltese Income Tax Law as ‘a must-read' describing Robert as ‘an expert in his field, ... without doubt one of Malta’s finest scholars on tax law’.  Giovanni Bonello (ex-ECtHR) says that the book is ‘not just an arid explanation of the intricate and sometimes opaque provisions of taxation law, but an attempt – and a very successful one – to place fiscal law in the context of superior principles of governance ... Attard’s systematic vademecum has the makings of a textbook destined to become a classic, crucial for tax consultants, practitioners and, not least, for the victims of aggressive fiscal policies’.  Philip Baker remarks that ‘Single-handedly, Robert is generating the literature which explains the structure and nuances of the system in Malta. One wishes other countries had similar authors who could write similarly enticing books to explain their tax codes.” Robert has argued most of Malta's leading tax cases including landmark judgments John Geranzi v. PM (right to justice within a reasonable time), Zahra v. PM (non bis in idem),  Farrugia v. PM (taxation in violation of the right to property) and Case 160 of 2012 (right to information). 
 
 
Saviour is the manager responsible for indirect tax matters at the EY Malta office and forms part of EY’s Global Indirect Tax Network as a local knowledge contact.  He joined EY in July 2006 after obtaining the Bachelor of Accountancy (Hons.) from the University of Malta. He is a member of the Malta Institute of Accountants, holds a Diploma in VAT compliance, lectures regularly on VAT and indirect tax matters and is a member of the MIA and MIT Indirect Taxation Committees. Saviour was awarded the 2007 MIA prize as the best student who graduated in the Bachelor of Accountancy (Hons) Degree Course Group 2004/2006.

 

 

 

 
PARTICIPATION FEES
 
MIA Members: €35.00
Non-MIA Members: €70.00
Retired Members: €15.00
Students: €20.00

BOOKING
Individual bookings are to be placed and paid online (below). 
Group bookings and Retired MIA Members are requested to fill in the registration form and send it by post along with payment. 
 
TERMS AND CONDITIONS APPLY


 

Start Date: 16/03/2018

 

End Date: 16/03/2018

 

Service Provider: The Malta Institute of Accountants

 

Competences
Type Hours
Core 3.00

 

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