4. TAXATION OF BUSINESS TRAFIC Teaching unitCourses:CORPORATE TAX REGIMEYear: Year 3 of Bachelor's in LawDegree: Bachelor's in LawDescriptionExamn of taxes on business traficObjectivesThe student will be able to resolve disputes that can generate the interpretation of tax regulations.The student will be able to weigh the tax consequences that are related to business investment decisions.The student will be able to take appropriate measures on corporate tax planning decisions.The student will be able to have a critical attitude in defense of the interests of companies against any decision of the tax authorities that may be questionable.SubjectsLecture topics4.1.- VALUE ADDED TAX (I). 1. Nature. 2. General schema of tax application. 3. Scope of application. 4. Relations between VAT and other taxes, specialy the relations between VAT and Transfer Tax and Stamp Duty (Referral).4.2. VALUE ADDED TAX (II). 1. The delimitation of the taxable event in domestic transactions. 2. Exemptions. 3. Liable tax payer. 4. Place of taxable transactions. 5. Accrual of the tax. 6. Taxable base. 7. Tax rate.4.3. VALUE ADDED TAX (III). 1. VAT and international traffic: intra-Community acquisition of goods; 2. Special schemes. 3. Imports.4.4. VALUE ADDED TAX (IV). 1. Rules on deductions. The pro rata rule. Deduction of input VAT on the acquisition of investment goods. 2. Management of the tax.4.5. VALUE ADDED TAX (V). Special schemes 1. Introduction. 2. Special simplified scheme. 3. Special scheme for agricultural, animal farming and fishing activities. 4. Special scheme for second-hand goods, art objects, antiques and collectible objects. 5. Special scheme for travel agents. 6. Special scheme applicable to investment gold transactions. 7. Special scheme for equivalence surcharge. 8. Other special schemes.4.6. SPECIAL TAXES. 1. Concept, nature and classes of Special Taxes. 2. Manufacturing excises. 3. The Special Tax on Certain Means of Transport. 4. The tax on insurance premiums. 5. Retail Sales Tax on Certain Hydrocarbons. 6. The coal tax.Laboratory topicsConducting case studies on the value added tax and excise duties; in particular, quarterly / monthly statements and annual summaries of VAT; case studies on the special arrangements concerning the simplified scheme and equivalence surcharge.