No VAT exemption for organizing study trips abroad, rules Italian Supreme Court

• No VAT exemption for organizing study trips abroad.
• Services provided by travel agencies are not eligible for VAT exemption under art. 10, paragraph 1, numbers 20 and 21 of DPR 633/72.
• The Italian Supreme Court (Corte di Cassazione) confirmed this in ordinance no. 16480, dated June 13, 2024.
• The case involved a language school organizing study trips.
• The school argued that its educational activities should absorb other services (travel, accommodation, etc.), thus qualifying for VAT exemption.
• The Italian Revenue Agency contested this claim.
• The tax court of second instance agreed, stating that these services are not merely ancillary and are significant in relation to the educational service.
• The Supreme Court upheld the appeal decision, referencing EU case law (C-200/04), which states that if the primary service is education and secondary services are travel, accommodation, etc., the exemption does not apply.

Source: eutekne.info

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.

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