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11th February 2020
Tax

Pending case on VAT exemptions for swimming tuition

A request for a preliminary ruling concerning the interpretation of the Common System of Value Added Tax Directive has been published in the Official Journal. The request (C-373/19) was filed by the German Federal Finance Court (Bundesfinanzhof) in the case Finanzamt München III v Dubrovin & Tröger GbR — Aquatics.

By this reference, the Bundesfinanzhof poses three questions to the Court of Justice regarding the meaning of Article 132(1) of VAT Directive 2006/112/EC, which allows Member States to exempt certain activities in the public interest from VAT.

In particular, the referring Court asks about sections (i) and (j) of the aforementioned provision, related to education and teaching. In essence, the questions are the

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