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Valentina R., lawyer
(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 132(1)(i) and (j) - Exemptions for certain activities in the public interest - Provision of children’s or young people’s education, school or university education - School or university education - Basic swimming tuition)
(2021/C 502/03)
Language of the case: German
Applicant: Finanzamt München III
Defendant: Dubrovin & Tröger GbR — Aquatics
The concept of ‘school or university education’, within the meaning 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 covering swimming tuition provided by a swimming school.
(1) OJ C 27, 27.1.2020.