European Union What Has the Trinity Doctrine Got to Do with VAT: Some Reflections on the CJEU Judgment in C-77/19 Kaplan International Colleges UK (Part I) 10 March 202159 views1 min read Source Kluwer International Tax Blog See also ECJ C-77/19 (Kaplan International Colleges UK Ltd) – Judgment – Exemption of supplies of services made by independent groups of persons to their members ECJ (European Court of Justice) Exemption VAT Expert Group presented its Working Paper on the ECJ Skandia case to the VAT Committee in September 2015 EU Survey (from 2015) on ECJ Cases Skandia and Welmory