ELE 3761 Value Added Tax

ELE 3761 Value Added Tax

Course code: 
ELE 3761
Law and Governance
Course coordinator: 
Anders Mikelsen
Product category: 
Bachelor - Electives
2019 Autumn
Active status: 
Teaching language: 
Course type: 
One semester

The aim of the course is to make the students qualified to deal with VAT law jobs in private sector, NGOs and public sector.

The interest for VAT law issues has been increasing in both the private and public sectors in recent years. VAT is a very significant source of revenue for the state, and companies, municipalities and NGOs run the risk of incurring substantial losses from improper VAT treatment.

Learning outcomes - Knowledge

During the learning process the students shall:

  • Acquire knowledge of the interpretation and application of the Norwegian VAT Act.
  • Develop in-depth knowledge of the key topics in the Norwegian VAT Act.
  • Get an overview of the main principles for VAT law within the EU.
Learning outcomes - Skills

After completing the learning process the students shall:

  • Be able to identify key VAT law issues and be able to make an analysis of complex cases based on the legal texts.
  • Be able to distinguish between discussions on how the VAT law are (de lege lata) and how they should be (political considerations).
  • Be able to consider the VAT consequences of some typical decisions in business.
  • Be able to complete the compulsory sheets to the tax authorities.
General Competence
  • The students shall develop an awareness of the importance of accurate VAT reporting, and be able to do ethical reflections related to transactions that are contrary to the purpose of the Norwegian VAT Act.
  • The course shall make the students aware of the complexity of the rules, so that they have an understanding of the limits of their own competence.
Course content

The course covers all the key topics in the Norwegian VAT Act:

  • The key concepts
  • Exemptions from the Act
  • Fee calculations
  • Deduction of input VAT
  • Public sector and VAT
  • Cross-border transactions etc.

In addition, the course provides an introduction to the rules of value added tax in the EU.

Teaching and learning activities

The course will be conducted through a combination of lectures, casework and assignments. During the course the students will be given the opportunity to submit a practical assignment (case) with individual feedback.

The lectures will put emphasis on the issues that usually are regarded as most difficult. Parts of the compulsory reading must be studied on its own (self-studies) and will not be covered by the lectures. Further information will be given in a lesson plan.

The course is case-based and requires that the students meet prepared and participate actively in class.

Students are expected to have read the relevant parts of the curriculum before they start working on cases within a theme. The cases will be discussed in plenary. Theory will mainly be discussed in relation to the various cases.

No specified computer-based tools are required. Students will benefit from searching for legal sources in Gyldendal Rettsdata, Lovdata etc.

Software tools
Software defined under the section "Teaching and learning activities".
Additional information

For electives re-sit is normally offered at the next scheduled course. If an elective is discontinued or is not initiated in the semester it is offered, re-sit will be offered in the electives ordinary semester.


Higher Education Entrance Qualification

Required prerequisite knowledge

No specified prerequisites.

Exam categoryWeightInvigilationDurationSupport materialsGroupingComment exam
Exam category:
Form of assessment:
Written submission
Exam code:
Grading scale:
Grading rules:
Internal and external examiner
Examination when next scheduled course
100Yes3 Hour(s)
  • BI-approved exam calculator
  • Simple calculator
  • Laws and regulations, including offprints of laws and law drafts
  • Compilation of tax laws (Gjems-Onstad or Jarøy) with comments
Exam category:Submission
Form of assessment:Written submission
Grouping (size):Individual
Support materials:
  • BI-approved exam calculator
  • Simple calculator
  • Laws and regulations, including offprints of laws and law drafts
  • Compilation of tax laws (Gjems-Onstad or Jarøy) with comments
Duration:3 Hour(s)
Exam code:ELE37611
Grading scale:ECTS
Resit:Examination when next scheduled course
Type of Assessment: 
Ordinary examination
Total weight: 
Course codeCredit reduction
JUR 3601100
Credit reductions:
Course code:JUR 3601
Credit reduction:100
Reduction description

Kurset er overlappende med;

  • JUR 3601 Skatt og avgift, 15 studiepoeng tilhørende regnskapsførerutdanningen på Bacherlorstudiet i økonomi og administrasjon

Studenter som skal videre på regnskapsførerutdanningen på Bacherlorstudiet i økonomi og administrasjon vil ikke få uttelling for valgkurset ELE 3761 Avgiftsrett, 7,5 studiepoeng på sitt vitnemål.

Student workload
Teaching on Campus
36 Hour(s)
Prepare for teaching
36 Hour(s)
Forberedelse til undervisning/arbeid med oppgaver/kollokvier.
Student's own work with learning resources
121 Hour(s)
7 Hour(s)
Innleveringsoppgave + eksamen.
Sum workload: 

A course of 1 ECTS credit corresponds to a workload of 26-30 hours. Therefore a course of 7,5 ECTS credit corresponds to a workload of at least 200 hours.