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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.