Weaknesses of the Definitive VAT System Proposal and Possible Ways Forward

Professor Marie Lamensch evaluates the weaknesses of the definitive VAT system proposal and possible ways forward. She briefly presents the VAT Action Plan and explains the risks of fraud that are harboured by the current rules. She then critically analyses step-by-step the elements of the proposed rules by comparing the intended objectives with the possible risks of fraud those objectives might carry. The presentation is concluded by outlining proposals for long-term solutions.

Marie Lamensch

Information

Free version

This version of the e-presentation shows the complete e-presentation.

No certificate can be provided for using this version.

Start

Premium version

The premium version offers free navigation, downloadable slides, MP3 version, offline video version and the seminars background documentation as additional value.

It is also eligble for the acquisition of CPD points.

Buy

Question 1 of 3

Question 1: Under Art 4(2) of the Information Society Directive (Directive 2009/29) , the distribution right shall not be exhausted:

within the Community in respect of the original or copies of the work, except where the first sale or other transfer of ownership in the Community of that object is made by the right holder or with his consent.

at international level in respect of the original or copies of the work, except where the first sale or other transfer of ownership of that object is made by the right holder or with his consent.

within the Community in respect of the original of the work, except where the first sale or other transfer of ownership in the Community of that object is made by the right holder and without his consent.

Question 2 of 3

Question 2: According to the Information Society Directive, exhaustion of the distribution right applies:

to the intangible object of a protected work.

to the tangible object of a protected work.

to both intangible and tangible object of a protected work.

Question 3 of 3

Question 3: In order to avoid infringement of reproduction right, the original acquirer reselling copy of a computer program:

must make own copy unusable.

must make own copy usable for a limited time period.

must save a copy of the work.