In Finanzamt München III v Dubrovin & Tröger (Case C373/19) (21 October 2021) the CJEU found that the concept of ‘school or university education’ within the meaning of Article 132(1)(i) and (j) of Directive 2006/112 must be interpreted as not covering swimming tuition provided by a swimming school. It decided that swimming tuition does not in itself amount to the transfer of knowledge and skills covering a wide and diversified set of subjects or to their furthering and development.
Dubrovin & Tröger operates a swimming school as a partnership. Article 132(1)(j) of Directive 2006/112 provides VAT exemption for tuition given privately by teachers and covering school or university education. The main issues for the CJEU were whether in the context of Article 132(1)(j) the phrase ‘school or university education’ covers swimming tuition and the phrase ‘given privately by teachers’ includes partnerships as well as sole traders. As the CJEU decided that ‘school or university education’ does not cover swimming tuition it did not consider it necessary to decide whether the VAT exemption was restricted to sole traders.
In considering matters the CJEU referred to the decision...
