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

• C-216/97
• C-287/00 (Commission v Germany) – Research activities carried out for consideration by higher education are taxable transactions
• 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
• C-699/15 (Brockenhurst College) – Exemption for training restaurant and theater services of educational institution
• C-449/17 (A & G Fahrschul-Akademie GmbH) – Motor vehicle driving tuition provided by a driving school is not VAT exempted
• C-47/19 (HA vs Germany) – Order – Surfing and sailing tuition for school or university are not VAT exempt
• C-373/19 (Dubrovin & Troger – Aquatics) – No VAT exemption for Swimming lessons
• C-612/20 (Happy Education) – School after school program not VAT exempted

ECJ Cases Pending

None

 

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