LL4Z4      Half Unit
Value Added Tax in the EU

This information is for the 2015/16 session.

Teacher responsible

Dr Ian Roxan NAB7.25


This course is available on the MSc in Law and Accounting, Master of Laws and Master of Laws (extended part-time study). This course is available with permission as an outside option to students on other programmes where regulations permit.

This course is capped at 30 students. Students must apply through Graduate Course Choice on LSEforYou.


This course is suitable for students who are taking LL4Z3 Consumption Taxes, or who already have some experience of EU direct or indirect taxation or of a VAT or GST system.

Course content

The focus of the course will be on the European Union VAT, but it is also suitable for students interested in the EU VAT as an important example of a VAT or GST system. The course will look at the EU legislation and jurisprudence, and will consider particularly at how VAT operates in the United Kingdom. The course will begin with an introduction to key concepts of VAT, including supplies of goods and services, taxable persons and transactions, and consideration for supplies. The course will then examine in more detail a range of the most important aspects of VAT, including topics such as the deductibility of input tax and the treatment of exemptions, the taxation of international transactions and transactions between member states, VAT and financial services.


20 hours of seminars in the LT. 2 hours of seminars in the ST.

Formative coursework

One 2,000 word essay.

Indicative reading

Terra and Wattel, European Tax Law; Ogley, Principles of Value Added Tax: A European Perspective; Farmer & Lyal, EC Tax Law; Roxan, 'VAT Supplies of Services: A Definition in Search of a Meaning'.

Students will be expected to acquire either the Tolley's Orange Tax Handbook, or The Green Book (CCH) for the current year.

Students will be provided with detailed outlines and reading lists for the course via Moodle.

Recommended preliminary reading Terra and Wattel, European Tax Law (Kluwer); or Ogley, Principles of Value Added Tax: A European Perspective (Interfisc Publishing, 1998); or Farmer & Lyal, EC Tax Law (Oxford).


Exam (100%, duration: 2 hours) in the main exam period.

A two-hour formal written examination (100%). Candidates will be permitted to take into the examination room unannotated copies of the Tolley's Orange Tax Handbook or CCH The Green Book.

Key facts

Department: Law

Total students 2014/15: 2

Average class size 2014/15: 2

Controlled access 2014/15: Yes

Lecture capture used 2014/15: Yes (LT)

Value: Half Unit

Guidelines for interpreting course guide information

Personal development skills

  • Communication
  • Specialist skills