In the legal case Dubrovin & Tröger GbR – Aquatics (C-373/19), the ECJ denied the VAT exemption for swimming lessons and thus confirmed its new definition of “school and university education”. According to these standards, the scope of application of the VAT exemptions for educational services is considerably limited. As a result, part of the fiscal court case law will probably become obsolete quite soon. All education providers are affected by the decision and should now question the VAT assessment of their courses and events.
Source: KMLZ
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