VAT and education: lessons from A & G Fahrschul-Akademie

Sérgio Vasques*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

Abstract

In this article, the author focuses on the exemption for education provided in article 132 of the VAT Directive. He examines the most recent European case law and attempts a critical assessment of how the Court of Justice of the European Union construes the concept of school and university education.

Original languageEnglish
Pages (from-to)19-23
Number of pages5
JournalInternational VAT Monitor
Volume34
Issue number1
DOIs
Publication statusPublished - 2023

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