Source: All England Reporter
Publisher Citation: [2007] All ER (D) 132 (Jun)
Court: Court of Justice of the European Communities (Third Chamber)
Judge:

Judges Rosas (President), Klucka, Cunha Rodrigues, O Caoimh (Rapporteur) and Lindh

Judgment Dates: 14 June 2007

Catchwords

European community - Value added tax - Exemptions - Education - Supply of teacher by educational institution to other educational institution - Whether making of teacher available amounting to 'children's or young people's education, school or university education, vocational training or retraining' - Whether supply of teacher exempt from VAT for being supply of services 'closely related' to education - Sixth Council Directive (EEC) 77/388, art 13A(1)(i).

The Case

European community Value added tax. On its true construction, the expression 'children's or young people's education, school or university education, vocational training or retraining' in art13A(1)(i) of the Sixth Council Directive (EEC) 77-388 (on the harmonisation of the laws of the member states relating to turnover taxes Common system of value added tax: uniform basis of assessment) did not cover the making available, by an educational establishment, within the meaning of that provision for consideration of a teacher to a host establishment in which that teacher temporarily carried out teaching duties under the responsibility of the host establishment. Such provision might, however, constitute a transaction exempt from VAT on the ground that it was a supply of services 'closely related' to education, within the meaning of art13A(1)(i).

Practice Areas

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