- The VAT education exemption cannot be applied by Foundation X for its services of providing highly qualified staff to primary schools because it is not a recognized educational institution.
- Advocate General Ettema advises the Supreme Court to reject X’s appeal, citing the VAT Directive and Supreme Court case law which require the service provider to be a recognized educational institution for the exemption to apply.
- X’s argument based on the principle of legitimate expectations was also rejected, as legitimate expectations under EU law do not apply when they are clearly created in violation of laws and regulations.
Source Taxlive
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