- The decision was made by the Administrative Court on September 6, 2023.
- The case number is Ro 2021/15/0021.
- The wording “jede andere vergleichbare behördliche Zertifizierung” in Z 9 of § 1 UStBLV 2018 allows for opening up to comparable certification programs of other member states for adult education institutions.
- It also allows for an extension of the VAT exemption beyond the scope of adult education institutions with corresponding certification evidence.
- The key factor is that the private educational institution can demonstrate a level of quality in its field of activity that is equivalent to certified adult education institutions.
- The certification system specified in § 1 Z 7 UStBLV 2018 serves as the primary reference point for such a comparability assessment.
- The European Case Law Identifier for this decision is ECLI:AT:VWGH:2023:RO2021150021.J02.
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.
