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

Sérgio Vasques*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review


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
Issue number1
Publication statusPublished - 2023


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