At the end of this module, you will have a better understanding of:
• what is income tax
• what is employment income
• the negative effects of ‘shadow economy’ and ‘grey economy’ on individuals
• the role of the social security contributions paid by employees
The content of this training course:
- is of general nature only and is not intended to address the specific circumstances of any particular individual or entity;
- does not provide professional or legal advice;
- is valid as of the date of its publication. Updated VAT rates can be consulted on EUROPA.
Only European Union legislation published in the Official Journal of the European Union is deemed authentic.
At the end of this module, you will have:
• a good representation of the concept of intellectual property
• a better understanding of the difference between different types of taxes
• a brief description of a applicable taxing incentive
• a good representation of the concept of micro-company
• a better understanding of VAT and MOSS scheme
The content of this training course:
- is of general nature only and is not intended to address the specific circumstances of any particular individual or entity;
- does not provide professional or legal advice;
- is valid as of the date of its publication. Updated VAT rates can be consulted on EUROPA.
Only European Union legislation published in the Official Journal of the European Union is deemed authentic.
At the end of this module, you will be able:
• to understand what is an employment relationship
• to define what employment income is
• to identify how the income tax applies
• to identify the impact of social security contributions on employment income
• to identify how you can avoid double taxation
The content of this training course:
- is of general nature only and is not intended to address the specific circumstances of any particular individual or entity;
- does not provide professional or legal advice;
- is valid as of the date of its publication. Updated VAT rates can be consulted on EUROPA.
Only European Union legislation published in the Official Journal of the European Union is deemed authentic.
At the end of this module, you will be able:
• to understand what self-employed persons mean;
• to understand the taxing rules applicable for self-employed persons;
• to discover how to avoid double taxation as a self-employed person;
• to understand how VAT functions for self-employed persons;
The content of this training course:
- is of general nature only and is not intended to address the specific circumstances of any particular individual or entity;
- does not provide professional or legal advice;
- is valid as of the date of its publication. Updated VAT rates can be consulted on EUROPA.
Only European Union legislation published in the Official Journal of the European Union is deemed authentic.
Purpose:
Students shall have an interesting discussion about taxes and to understand their logic.
Objectives:
The lesson can prove to be a very useful as a resource teachers can recommend in preparation for a class on Ethics. The students can be provided with a list of concepts they need to follow throughout the lesson, such as:
• What are the main characteristics of taxes?
• What are taxes used for? Why?
• How do you support social solidarity through taxation?
• Are all taxes the same? What’s the difference?
• Why do we need both local and national taxes?
• Who is responsible for paying taxes?
The content of this training course:
- is of general nature only and is not intended to address the specific circumstances of any particular individual or entity;
- does not provide professional or legal advice;
- is valid as of the date of its publication. Updated VAT rates can be consulted on EUROPA.
Only European Union legislation published in the Official Journal of the European Union is deemed authentic.
Materials:
Course “Taxes: what is in it for me?”
Interactive whiteboard (or just an LCD projector)
Vocabulary:
taxes, taxation, local taxes, national taxes, social solidarity
Purpose:
Students to have an interesting discussion about the first job, responsibilities, tax evasion and taxation that can actually help enjoy earnings more.
Objectives:
The lesson can prove to be a very useful as a resource teachers can recommend in preparation for a class on Ethics. The students can be provided with a list of concepts they need to follow throughout the lesson, such as:
• What is before-tax income?
• What is after-tax income?
• When can a teenager get hired?
• Do teens have fiscal responsibilities?
• Why do taxpayers have to fill in the annual fiscal declaration?
• What is tax exemption?
The content of this training course:
- is of general nature only and is not intended to address the specific circumstances of any particular individual or entity;
- does not provide professional or legal advice;
- is valid as of the date of its publication. Updated VAT rates can be consulted on EUROPA.
Only European Union legislation published in the Official Journal of the European Union is deemed authentic.
Materials:
Course “Relax! We all pay tax.”
Interactive whiteboard (or just an LCD projector)
Vocabulary:
taxes, taxation, taxpayers, fiscal responsibilities, fiscal declaration, tax exemption