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Keeping up to date on VAT
The MIT is offering a series of 1-hour webinars, each dealing with a specific aspect of VAT. These short, focused sessions will address a number of practical issues that advisors and practitioners encounter when advising or assisting clients. |
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VAT Considerations for Holding Companies
Holding Companies are commonly used in the structuring of organisations and, from a VAT perspective often raise questions concerning the status of such entities, their entitlement to deduct input tax and the extent of that deduction (full or partial). During this session the speaker will explore these issues with reference to the guidance derived from decisions of the CJEU on the matter.
Date: 27 May 2020
Time: 15.00 - 16.00
Speaker: Sarah Cassar Torregiani
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VAT Considerations for Funds
Whilst an exemption applies to the management of collective investment schemes, this exemption only applies to services which qualify as 'management' as defined by the CJEU, and only when supplied to qualifying funds. This webinar will examine the notion of management, the application of the exemption, and any right to input tax deductions that may apply in this sector.
Date: 3 June 2020
Time: 15.00 - 16.00
Speaker: Anna Maria Herrera
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Intra-EC transactions in goods: Chain transactions (incl. Triangulation)
On 1 January 2020 a new rule came into force concerning the VAT treatment of chain transactions. Prior to this date we relied on the application of the general principles concerning B2B transactions in goods as interpreted by the CJEU. This session will focus on B2B intra-EU transactions in goods with specific reference to the new rule governing chain transactions, and including triangular chain transactions.
Date: 8 June 2020
Time: 15.00 - 16.00
Speaker: Saviour Bezzina
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VAT Grouping
"The main practical consequence of VAT grouping is that it shelters transactions between members of the group for VAT purposes...it is particularly attractive for partially exempt companies...who have substantial levels of cross-charges involving taxable services (such as back office support services) where they wish to minimise the amount of irrecoverable VAT" (SEC(2007) 1554).
Nearly two years have passed since the introduction of VAT Grouping in Malta for businesses in the financial services and gaming sectors. This session will explore the possibilities for VAT Grouping and the key practical considerations.
Date: 15 June 2020
Time: 15.00 - 16.00
Speaker: Chris Borg
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MIT Webinars
The participation fee for our 1-hour webinars is €15 (Members) / €25 (non-members) / €10 (Students). Click here for the Webinar T&Cs.
Visit our Seminar Calendar for more info on the above and all other CPE events which we are hosting over the next few weeks.
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