Proceeding FG Münster, March 12, 2019, Az: 15 K 1768/17 U
1. Article 132(1)(j) of the VAT Directive also covers teaching units relating to training, advanced training or professional retraining. The requirements that the ECJ places on the tax exemption of school and university courses do not apply here.
2. Sales of a supervisor can be tax-free according to Art. 132 Para. 1 Letter j of the VAT Directive.
Source: bundesfinanzhof.de
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