- The decision date is 06.09.2023.
- The case is related to the recognition of private educational institutions in Austria.
- The European Court of Justice’s ruling in the Happy Education case allows member states to have significant discretion in determining the recognition system for private schools.
- The Austrian recognition system for private educational institutions is considered to be in line with EU law.
- The system requires an independent certification to ensure a certain level of quality and ongoing monitoring.
- The system is not limited to specific educational institutions mentioned in the UStBLV 2018.
Source: ris.bka.gv.at
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Austria"
- Questions to ECJ – Quick Fixes Under Scrutiny: Is an EU VAT ID a Substantive Requirement for Zero-Rating?
- New GC VAT Case: C-689/25 (British Company) – No details known yet
- Austrian Court Rules on Cross-Border Vehicle Lease Tax Liability and VAT Treatment
- Comments on ECJ C-794/23 (Finanzamt Österreich) – No VAT Liability for Incorrect Rates Charged to Non-Taxable Consumers
- Tax Implications of Hobby in Castle Leasing and Management Under § 2 Abs 5 Z 2 UStG
