The Romanian company Happy Education offers additional activities to the educational curriculum, such as homework support, educational programs, foreign language courses, art education, sports activities, transport from school and the provision of meals after school hours. These activities correspond to the School-after-school program. The Romanian tax authorities imposed an additional VAT assessment on Happy Education because Happy Education did not have a license to provide services for students under the School-after-school program. Happy Education’s objection was rejected, after which Happy Education appealed. Happy Education argues that the purpose of its activities is not purely recreational, but focuses on doing homework and consolidating the knowledge that students have acquired during school hours in the national education system. The Romanian court refers questions to the ECJ for a preliminary ruling.
Source BTW jurisprudentie
See also ECJ C-612/20 (Happy Education) – Decision – School after school program not VAT exempted
