- Italian Supreme Court rules that Italian language courses taught abroad are exempt from VAT
- Educational services qualify for VAT exemption under Italian law
- Courses must be provided by recognized institutions with educational purposes similar to public bodies
- Location of service (Italy or abroad) is irrelevant for VAT exemption
- Study trips abroad could be considered “travel packages” under special travel agency regime
- Government recognition of educational institution is crucial for VAT exemption
- Italian authorities must provide recognition, no EU-wide mutual recognition mechanism
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.
