Roadtrip through ECJ Cases – Focus on ”Exemption of children’s or young people’s education, school or university education, vocational training or retraining” (Art. 132(1)(i))

Relevant article in the EU VAT Directive 2006/112/EC

Chapter 2 Exemptions for Certain Activities in the Public Interest

Article 132
1. Member States shall exempt the following transactions:

(i) the provision of children’s or young people’s education, school or university education, vocational training or retraining, including the supply of services and of goods closely related thereto, by bodies governed by public law having such as their aim or by other organisations recognised by the Member State concerned as having similar objects;

ECJ Cases Decided