Purpose:
Students should understand the main types of taxes in force in the European Union.
Objectives:
• Identify and understand the main types of taxes in force in Member States.
• Understand the differences between direct and indirect taxes.
• Explain the need for taxing individuals’ and companies’ activities.
• Identify in which category each of the presented examples fits best.
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:
• Micro-clip “What kinds of taxes are there?”
• Interactive whiteboard (or just an LCD projector)
Vocabulary:
taxes, direct and indirect taxes, corporate taxes, excise duty, VAT
Purpose:
Students should understand the concept of income and how the taxation applies in this case.
Objectives:
• Identify and understand income taxation for both individuals and companies.
• Understand the benefits that come from paying income 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:
• Micro-clip “What is income and how is it taxed?”
• Interactive whiteboard (or just an LCD projector)
Vocabulary:
taxes, income, revenue, social system, common needs
Purpose:
Students should understand what Value Added Tax represents and how is it paid and collected in the EU.
Objectives:
• Understand the general concept of “Added-Value” of a product/service.
• Identify the process of receiving and paying VAT, until it reaches the final destination: the State Budget.
• Identify the EU’s role in collecting taxes and how the EU Budget is funded.
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:
• Micro-clip “Value added tax - VAT”
• Interactive whiteboard (or just an LCD projector)
Vocabulary:
taxes, added-value, State Budget.
Purpose:
Students should understand the role of the tax authorities in each Member State and how tax revenue is converted into invaluable investments and public services at the local and national level, ensuring a better quality of life for everybody.
Objectives:
This is an autonomous on-line learning lesson. It is structured as follows:
• Presentation of the general taxation system
• Local taxes and the local budget: examples and general use of local tax funds
• The national budget: the role and types of investments supported by the national budget
• Conclusion
Teachers can use this lesson in its entirety or select specific parts, as they see fit. The estimated time for attending the entire lesson and the proposed complementary activities is 30 minutes.
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:
• Micro-clip “Who collects taxes and why?”
• Interactive whiteboard (or just an LCD projector)
Vocabulary:
taxes, taxation system , local taxes, local budget, national budget, public services, investments
Purpose:
Students should understand what are the disadvantages and consequences of not paying taxes.
Objectives:
• Identify and understand the concept of “Shadow Economy”
• Explain what counterfeit goods represent and why they damage the Economy.
• Explain why evading tax can bring unwanted consequences not only to the persons evading taxes, but also to the people involved in their activities.
• Debate how people can help prevent tax evasion.
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:
• Micro-clip “What happens if you don’t pay your taxes?”
• Interactive whiteboard (or just a LCD projector)
Vocabulary:
taxes, shadow economy, tax evasion, earnings
Purpose:
Students should understand what environmental taxes are and how they support the protection of the environment.
Objectives:
• Identify the actions that produce damage to the environment and how they can be prevented.
• Explain what environmental taxes are.
• Identify the types of environmental 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:
• Micro-clip “Can tax help protect the environment?”
• Interactive whiteboard (or just an LCD projector)
Vocabulary:
taxes, environment, pollution