Brussels defends VAT exemption for private education

• The European Commission believes that German regulations on VAT exemption for private education are inconsistent with EU law.
• The Commission has sent a reasoned opinion to Germany, giving them two months to respond and take appropriate legislative action.
• In Poland, the right to VAT exemption for private education depends on two conditions: the service must be provided by a teacher, and it must be private education at the appropriate level.
• There is a discrepancy between how the tax authorities and the teachers interpret the second condition in Poland.
• The tax authorities and administrative courts deny VAT preferences if private lessons do not involve the transfer of knowledge and skills related to a wide range of subjects.
• Disputes over VAT exemptions for private education are ongoing in both Germany and Poland.

Source: podatki.gazetaprawna.pl

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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