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Case C-47/19: Order of the Court (Ninth Chamber) of 7 October 2019 (request for a preliminary ruling from the Finanzgericht Hamburg — Germany) — HA v Finanzamt Hamburg-Barmbek-Uhlenhorst (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(h) to (j) — Various exemptions connected with children or young persons, school or university education — Surfing and sailing courses for schools and universities — Class trip)
ECLI:EU:UNKNOWN:62019CB0047
62019CB0047
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Official Journal of the European Union
C 77/9
(Case C-47/19) (<span class="super note-tag">1</span>)
(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 132(1)(h) to (j) - Various exemptions connected with children or young persons, school or university education - Surfing and sailing courses for schools and universities - Class trip)
(2020/C 77/12)
Language of the case: German
Referring court
Parties to the main proceedings
Applicant: HA
Defendant: Finanzamt Hamburg-Barmbek-Uhlenhorst
Operative part of the order
1.The concept of ‘school and university education’ for the purpose of Article 132(1)(i) and (j) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as not including surfing and sailing tuition provided by surf and sailing schools, such as those at issue in the main proceedings, for schools or universities in which that tuition may, respectively, form part of the sporting activities programme or the training for physical education teachers and count towards the grade given to such pupils or students.
2.The concept of a supply of services ‘closely linked to the protection of children and young persons’ for the purpose of Article 132(1)(h) of Directive 2006/112 must be interpreted as not including surfing and sailing tuition provided by surf and sailing schools, such as those at issue in the main proceedings, regardless of whether that tuition is provided in the context of a class trip.
(<span class="note">1</span>) OJ C 131, 8.4.2019.