# C_2016078EN.01000901.xml

| 29.2.2016 | EN | Official Journal of the European Union | C 78/9 |
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Reference for a preliminary ruling from Court of Appeal (England & Wales) (Civil Division) (United Kingdom) made on 24 December 2015 — Commissioners for Her Majesty's Revenue & Customs v Brockenhurst College

(Case C-699/15)

(2016/C 078/10)

Language of the case: English

Referring court

Court of Appeal (England & Wales) (Civil Division)

Parties to the main proceedings

Applicant: Commissioners for Her Majesty's Revenue & Customs

Defendant: Brockenhurst College

Questions referred

| 1. | With regard to article 132(1)(i) of the VAT Directive( 1 ), are supplies of restaurant services and entertainment services made by an educational establishment to paying members of the public (who are not recipients of the principal supply of education) ‘closely related’ to the provision of education in circumstances where the making of those supplies is facilitated by the students (who are the recipients of the principal supply of education) in the course of their education and as an essential part of their education? |
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| 2. | ln determining whether the supplies of restaurant services and entertainment services are within the exemption in article 132(1)(i) as services ‘closely related’ to the provision of education:
a.
is it relevant that the students benefit from being involved in the making of the supplies in question rather than from the subject matter of those supplies; b.
is it relevant that those supplies are not received or consumed either directly or indirectly by the students but are received and consumed by those members of the public who pay for them and who are not recipients of the principal supply of education; c.
is it relevant that, from the paint of view of the typical recipients of the services in question (that is to say, the members of the public who pay for them), the supplies do not represent a means of better enjoying any other supply but are an end in themselves; d.
is it relevant that, from the point of view of the students, the supplies in question are not an end in themselves but participating in the making of the supplies represents a means of better enjoying the principal supply of education services; e.
to what extent should the principle of fiscal neutrality be taken into account? | a. | is it relevant that the students benefit from being involved in the making of the supplies in question rather than from the subject matter of those supplies; | b. | is it relevant that those supplies are not received or consumed either directly or indirectly by the students but are received and consumed by those members of the public who pay for them and who are not recipients of the principal supply of education; | c. | is it relevant that, from the paint of view of the typical recipients of the services in question (that is to say, the members of the public who pay for them), the supplies do not represent a means of better enjoying any other supply but are an end in themselves; | d. | is it relevant that, from the point of view of the students, the supplies in question are not an end in themselves but participating in the making of the supplies represents a means of better enjoying the principal supply of education services; | e. | to what extent should the principle of fiscal neutrality be taken into account? |
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| a. | is it relevant that the students benefit from being involved in the making of the supplies in question rather than from the subject matter of those supplies; | | | | | | | | | | |
| b. | is it relevant that those supplies are not received or consumed either directly or indirectly by the students but are received and consumed by those members of the public who pay for them and who are not recipients of the principal supply of education; | | | | | | | | | | |
| c. | is it relevant that, from the paint of view of the typical recipients of the services in question (that is to say, the members of the public who pay for them), the supplies do not represent a means of better enjoying any other supply but are an end in themselves; | | | | | | | | | | |
| d. | is it relevant that, from the point of view of the students, the supplies in question are not an end in themselves but participating in the making of the supplies represents a means of better enjoying the principal supply of education services; | | | | | | | | | | |
| e. | to what extent should the principle of fiscal neutrality be taken into account? | | | | | | | | | | |

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( 1 )  Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.

OJ L 347, p. 1.

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