Keywords
Summary

Keywords

Tax provisions – Harmonisation of laws – Turnover taxes – Common system of value added tax – Exemptions provided for in the Sixth Directive

(Council Directive 77/388, Art. 13A(1)(j))

Summary

The activities of an individual acting in a freelance capacity, consisting of providing assistance with schoolwork and also running ceramics and pottery courses in adult education centres, can benefit from the VAT exemption under Article 13A(1)(j) of the Sixth Directive 77/388 on the harmonisation of the laws of the Member States relating to turnover taxes in respect of ‘tuition given privately by teachers and covering school or university education’ only where such activities consist of tuition given by a teacher on his own account and at his own risk, and covering school or university education. It is for the referring court to verify whether that is the case in the main proceedings.

(see para. 38, operative part)