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Document 62017CA0449

Case C-449/17: Judgment of the Court (First Chamber) of 14 March 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — A & G Fahrschul-Akademie GmbH v Finanzamt Wolfenbüttel (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(i) and (j) — Exemption for certain activities in the public interest — School or university education — Concept — Driving school tuition provided by a driving school)

OJ C 155, 6.5.2019, p. 7–7 (BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)

6.5.2019   

EN

Official Journal of the European Union

C 155/7


Judgment of the Court (First Chamber) of 14 March 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — A & G Fahrschul-Akademie GmbH v Finanzamt Wolfenbüttel

(Case C-449/17) (1)

(Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 132(1)(i) and (j) - Exemption for certain activities in the public interest - School or university education - Concept - Driving school tuition provided by a driving school)

(2019/C 155/08)

Language of the case: German

Referring court

Bundesfinanzhof

Parties to the main proceedings

Applicant: A & G Fahrschul-Akademie GmbH

Defendant: Finanzamt Wolfenbüttel

Operative part of the judgment

The concept of ‘school or university education’, within the meaning of Article 132(1)(i) and (j) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, must be interpreted as not covering motor vehicle driving tuition provided by a driving school, such as that at issue in the main proceedings, for the purpose of acquiring driving licences for vehicles in categories B and C1 referred to in Article 4(4) of Directive 2006/126/EC of the European Parliament and of the Council of 20 December 2006 on driving licences.


(1)  OJ C 330, 2.10.2017.


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