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Case C-699/15: Judgment of the Court (First Chamber) of 4 May 2017 (request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division) — United Kingdom) — Commissioners for Her Majesty’s Revenue & Customs v Brockenhurst College (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Supply of restaurant and entertainment services by an educational establishment to a limited public in return for consideration)
ECLI:EU:UNKNOWN:62015CA0699
62015CA0699
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3.7.2017
Official Journal of the European Union
C 213/10
(Case C-699/15) (<span class="super note-tag">1</span>)
((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Exemptions - Supply of restaurant and entertainment services by an educational establishment to a limited public in return for consideration))
(2017/C 213/09)
Language of the case: English
Referring court
Parties to the main proceedings
Applicant: Commissioners for Her Majesty’s Revenue & Customs
Defendant: Brockenhurst College
Operative part of the judgment
Article 132(1)(i) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, must be interpreted as meaning that activities carried out in circumstances such as those at issue in the main proceedings, consisting in students of a higher education establishment supplying, for consideration and as part of their education, restaurant and entertainment services to third parties, may be regarded as supplies ‘closely related’ to the principal supply of education and accordingly be exempt from value added tax (VAT), provided that those services are essential to the students’ education and that their basic purpose is not to obtain additional income for that establishment by carrying out transactions which are in direct competition with those of commercial enterprises liable for VAT, which it is for the national court to determine.
*
Language of the case: English.
(<span class="super">1</span>) OJ C 78, 29.2.2016.