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Case C-77/19: Judgment of the Court (Second Chamber) of 18 November 2020 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Kaplan International Colleges UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(f) — Exemption of supplies of services made by independent groups of persons to their members — Applicability to VAT groups — Article 11 — VAT group)
ECLI:EU:UNKNOWN:62019CA0077
62019CA0077
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25.1.2021
Official Journal of the European Union
C 28/3
(Case C-77/19) (<span class="oj-super oj-note-tag">1</span>)
(Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 132(1)(f) - Exemption of supplies of services made by independent groups of persons to their members - Applicability to VAT groups - Article 11 - VAT group)
(2021/C 28/03)
Language of the case: English
Referring court
Parties to the main proceedings
Appellant: Kaplan International Colleges UK Ltd
Respondents: The Commissioners for Her Majesty’s Revenue and Customs
Operative part of the judgment
Article 132(1)(f) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2008/8/EC of 12 February 2008, must be interpreted as meaning that the exemption laid down in that provision is not applicable to supplies of services made by an independent group of persons to a group of persons that may be regarded as a single taxable person, within the meaning of Article 11 of that directive, where not all the members of that latter group are members of that independent group of persons. The existence of provisions of national law which require that the representative member of such a group of persons possess the characteristics and status of the members of the independent group of persons concerned, for the purposes of application of the exemption for independent groups of persons, has no bearing in that regard.
(<span class="oj-super">1</span>) OJ C 131, 8.4.2019.