BFH, ruling of 16 December 2021, V R 31/21 (V R 32/18)
The BFH has amended its jurisprudence so that swimming lessons given by a swimming school are generally liable to VAT. The ruling is a decision subsequent to the CJEU ruling of 21 October 2021 – case C-373/19 – Dubrovin & Tröger – Aquatics).
Source KPMG
See also C-373/19 (Dubrovin & Troger – Aquatics) – Decision – No VAT exemption for Swimming lessons
