EU VAT option

This module examines the European Union Law on Value Added Tax (VAT) which governs the VAT system in all Member States. The paper includes the fundamental concepts of EU Law, the provisions of the Principal VAT Directive and other EU VAT legislation, and the application of EU Law by the Court of Justice in decided cases. Please see the syllabus for full details.

The exam consists of three parts. Part A consists of two mandatory questions worth 25 marks each. Part B consists of one mandatory question worth 20 marks. Part C consists of four questions worth 15 marks each, of which candidates are required to answer any two.

This exam is currently offered in the June and December ADIT exam sessions.


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You can find the full list of examinable topics for the EU VAT option module in the ADIT syllabus.

You can also download past papers for this and other ADIT exams, together with suggested solutions and examples of successful candidate scripts.

Tuition for this and other ADIT modules is available via a selection of course providers around the world.

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