The concept of education must be interpreted in accordance with the concept of education in the VAT Directive. It includes teaching that leads to a degree or to be allowed to practice a profession, and teaching that is to develop the students’ knowledge and skills.
- Extent of tax exemption for education
- Recognized training providers
- The concept of education
- Goods and services provided as part of education may also be exempt from tax
See ECJ Cases
- EU Judgment C-287/00 [1]
- C-434/05 (Horizon College) – A teacher providing education on a temporary basis may constitute a VAT-exempt transaction
- C-445/05 (Haderer) – A freelancer providing assistance with schoolwork and running ceramics and pottery courses in adult education centres can be exempted from VAT
