- Educational services should be exempt from VAT for the common good
- Current regulations in EU and German law are complex and vague
- Difficult for educational providers, consultants, and tax authorities to apply them
- Important questions end up in financial and administrative courts
- Court decisions do not necessarily provide more legal clarity
- EU Court of Justice decision on taxation of swimming lessons has implications for other areas of education landscape
Source: datenbank.nwb.de
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.