Registration Time: 13:15
Sessions Time: 13:30 - 15:30  including a 15-minute break
Speakers: Mr Brandon Gatt, Dr Valentina Bruno
Venue:   Online Webinar

Participation Fees 
MIA Members: €28.00

Non-MIA Members: €50.00

Retired Members: €15.00

Students: €20.00

*Group bookings for 3 or more participants available.

BACKGROUND INFORMATION

Over the years, the Court of Justice of the European Union (CJEU) has played a pivotal role in shaping the interpretation and application of VAT across the EU. Many of its landmark rulings have clarified the meaning of key provisions within the VAT Directive, offering essential judicial guidance where legislation alone may be open to multiple interpretations. These decisions have not only influenced how national tax authorities implement VAT rules but have also become vital reference points for VAT advisors and practitioners navigating complex or ambiguous scenarios.

Objectives of this session

This session aims to enhance participants' understanding of key CJEU rulings on VAT by examining how they have shaped the interpretation of the VAT Directive. Attendees will gain practical insights into applying these principles in advisory and compliance work, improving both technical accuracy and legal confidence.

SPECIFIC TOPICS TO BE COVERED DURING THE SESSION

• The CJEU’s procedure

• Taxable Person

• VAT Grouping

• Holding Companies

• Directorship Services

• Consideration
• Preparatory Acts

• Mixed and Composite Supplies

• Place of Supply Rules

• Right of Deduction

Why is the session of relevance to our members?

This training course is particularly suitable for accountants, lawyers, and tax advisors who are working in or planning to specialise in taxation, especially in the field of indirect taxation, and who wish to gain a deeper understanding of the CJEU’s role, its interpretative approach, and the practical application of its VAT related judgments.

Target Audience

This training course is particularly suitable for accountants, lawyers, and tax advisors who are working in or planning to specialise in taxation, especially in the field of indirect taxation, and who wish to gain a deeper understanding of the CJEU’s role, its interpretative approach, and the practical application of its VAT related judgments.

Speakers's Profiles

Brandon Gatt is a Partner at Zampa Partners, leading the firm’s VAT practice. With over a decade of experience advising local and international clients, Brandon has built a reputation for delivering technically robust and commercially grounded VAT solutions across complex sectors, including Gaming and Financial Services.
He is one of only two Maltese professionals to hold the prestigious EU VAT Expert Degree awarded by the VAT Forum, an international body of indirect tax specialists. A regular lecturer on VAT matters at recognised institutes, Brandon also provides in-house training to established businesses and contributes to the Indirect Tax Committees of both the Malta Institute of Accountants and the Malta Institute of Taxation.
Brandon’s mindset is grounded in building trusted relationships through open communication, both with clients and within his team. He holds himself to high standards in every aspect of his work and strives to positively influence those around him, professionally and personally.

Valentina Bruno is a lawyer by profession who graduated from the University of Malta after completing a Master of Advocacy in 2023. She joined Zampa Partners in 2021 as a VAT intern and now forms part of the VAT team as a VAT Associate. Valentina obtained her warrant to practice as a lawyer in front of the Courts of Malta and is currently enrolled in the VAT Expert Degree Course. Valentina is also currently reading for a Master of Arts in Law at the University of Malta. She is also one of the tutors at Zampa Partners Academy. 

EVeNT CPE COMPETENCies

2  Core

WEBINARS TERMS AND CONDITIONS

Terms and conditions  apply

DISCLAIMER

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Please note that all webinars are recorded by the MIA. Such recordings will be retained by the MIA for internal use.