The term “school and university education” i. S. of Art. 132 Para. 1 Letters i and j of the VAT Directive does not include swimming lessons given by a swimming school (amendment of the BFH case law, subsequent decision to the ECJ judgment Dubrovin & Tröger – Aquatics of 21.10.2021 – C-373/19 ).
Sources:
Latest Posts in "Germany"
- German Finance Ministry Allows Invoices in Any Official EU Language, Updates VAT Decree
- VAT Challenges and Complexities of Tourist and City Cards in Germany
- VAT Committee Clarifies Single-Purpose Vouchers and ECJ Judgment on Supply and Taxation Rules
- Germany Introduces Language Flexibilities for E-Invoicing
- European Customs Union: Facilitating Free Trade and Protecting Citizens for Over 50 Years