BFH on VAT liability for swimming lessons

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:

• datev-magazin.de
• bundesfinanzhof.de

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