The German Federal Fiscal Court has changed its previous case law and henceforth no longer allows any VAT exemption for swimming lessons. As expected, it thus follows the ECJ decision Dubrovin & Tröger GbR – Aquatics (C-373/19). Accordingly, the scope of application of the VAT exemption for educational services is now severely restricted. At the same time, however, the German Federal Fiscal Court provides valuable advice on how to charge for services without VAT in the future. All providers of educational services are affected by the decision and should now examine the VAT assessment of their courses and events.
Source KMLZ
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