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Archived Curricula Guide 2010–2011
Curricula Guide is archieved. Please refer to current Curricula Guides
VOIKA3 Value Added Taxation 5 ECTS
Organised by
Tax Law
Planned organizing times
Period(s) I II III IV
2010–2011 X
2011–2012 X
Preceding studies
Compulsory:
Corresponding course units in the curriculum
Department of Law
Curricula 2008 – 2010
VOIKA3 Value Added Taxation 5 ECTS

Learning outcomes

To give basic information about the value added taxation. To introduce students to regulations and taxation proceedings concerning indirect taxation.

Contents

Different kinds of indirect taxes. Value added tax system in Finland. General tax liability and its exceptions. Taxability of the sales of goods and services. Intra-Community trade and foreign trade. Calculation and accounting of the value-added tax for authorities. Value added tax system in EU.

Teaching methods

Teaching method Contact Online
Lectures 24 h 0 h

Teaching language

Finnish

Modes of study

Evaluation

Numeric 1-5.

Recommended year of study

2. year autumn

Belongs to following study modules

Department of Law
Intermediate Studies in Tax Law (Tax Law)
Department of Law
Tax Law
2010–2011
Teaching
Archived Teaching Schedule. Please refer to current Teaching Shedule.
Period I Period II Period III Period IV
VOIKA3 Arvonlisäverotus
Department of Law