The ECJ comes to the defence of the taxpayer by allowing deductions and exemptions in Formal vs Substantive requirements disputes. 

Alexis Tsielepis continues his series of high-level VAT educational events with a morning workshop on what happens when the ECJ defends the taxpayer by allowing deductions and exemptions in Formal vs Substantive requirements disputes.

The European Court of Justice (ECJ) has long rejected the notion that businesses can be denied an exemption or a deduction due to not fully fulfilling formal requirements. The right to deduct constitutes a fundamental right of the taxpayer and cannot be limited where there is no indication of fraud. Tax authorities do not like this but in a series of ECJ judgments the court has confirmed their decision that deductions and exemptions must be permitted.

This workshop will examine a series of such ECJ decisions. Businesses should be aware of their rights and duties. What are the formal requirements and what are the substantive ones? What should businesses bear in mind when reviewing or setting up their business processes? For every case, the events leading to the dispute will be analysed and the reasoning of the ECJ will be fully explained.

Seats at the workshop are limited due to the specialised nature of the topic and in order to foster one-on-one interaction and to provide an opportunity for participants to discuss and analyse real-life examples.

Download the workshop brochure in EN


8:30am – 9:00am Registration & Coffee
9:00am – 9.05am Welcome Address
Alexis Tsielepis – Instructor
9:05am – 11.00am
  • A review and analysis of the formal and substantive requirements in the EU VAT Directive
  • An in depth analysis of the relevant European Court of Justice cases and decisions
11.00am – 11.30am Coffee Break
11.30am – 1.00pm
  • An in depth analysis of the relevant European Court of Justice cases and decisions (continued)
  • Discussion and questions
1.00pm End of Workshop


The Instructor

Alexis Tsielepis is widely considered as the foremost expert on VAT in Cyprus. With close to 15 years of experience in VAT strategic consulting, he advises businesses on international VAT matters and lectures at local and international VAT conferences.

Alexis possesses an extensive vocational and educational experience in European VAT and a detailed comprehension of EU VAT matters and decisions of the European Court of Justice (ECJ). He sits on various committees charged with tax matters, including the VAT Committee of ICPAC, on which he has held various positions, including Vice-President. His work includes liaising with the Cyprus tax administration and government on policy making.

He has written a number of tax syllabuses, chapters and articles on matters pertaining to Cyprus and EU VAT. He is the author of the book “An in-depth analysis of the Fixed Establishment concept and a comparison with the Permanent Establishment concept”.

Alexis is a Fellow of the Institute of Chartered Accountants in England and Wales (ICAEW), and holds the Expert in European Value Added Tax Degree, which he earned with the highest grade ever awarded in the history of the coveted diploma. He is now a Partner and a Director of the VAT Forum and teaches at various international VAT schools.

Alexis is sharing his knowledge on VAT, in a series of seminars and workshops organised by the Chelco VAT International Academy, covering an array of VAT-dedicated topics.

Who Should Attend?

Professionals dealing with VAT matters at all levels and in all industries, who would like to expand or enhance their VAT knowledge:

  • Accountants
  • Chief accountants
  • Financial Controllers
  • Tax consultants
  • Tax accountants
  • VAT Department Officers

When, Where & How Much?

Date & Venue Limassol
Thursday, 16 November 2017, Columbia Plaza Venue Centre
Time 9:00am – 1:00pm (registration at 8.30am)
4 CPD Units (certificates of attendance will be provided)
Cost €150 + VAT
Seats are limited!
Language English