VATupdate

ECJ: Swimming lessons not exempt from VAT

The European Court of Justice (ECJ) dealt with the question if the provision of swimming lessons would be VAT exempt under EU VAT guidelines. The ECJ held (C-373/19 Dubrovin & Tröger – Aquatics judgment of 21 October 2021) that swimming tuition provided by a private swimming school does not fall under the exemption rule as “school and university tuition” in Article 132 (1) (i) and (j) of the VAT Directive 2006/112.

Source: KPMG

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