Does the concept of school and university education in Article 132(1)(i) and (j) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax 1 (‘Directive 2006/112’) also include surfing and sailing tuition? Is it sufficient if such tuition is offered in at least one school or university in the Member State?
Source: europa.eu
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