# C_2021053EN.01002301.xml

| 15.2.2021 | EN | Official Journal of the European Union | C 53/23 |
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15.2.2021

EN

Official Journal of the European Union

C 53/23

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Request for a preliminary ruling from the Tribunalul Cluj (Romania) lodged on 17 November 2020 — Happy Education SRL v Direcția Generală Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj

(Case C-612/20)

(2021/C 53/30)

Language of the case: Romanian

Referring court

Tribunalul Cluj

Parties to the main proceedings

Applicant: Happy Education SRL

Defendants: Direcția Generală Regională a Finanțelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj

Questions referred

| 1. | Must Article 132(1)(i), Article 133 and Article 134 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that educational services such as those contained in the national ‘Școala după școală’ [‘School after school’] programme can be brought within the concept of ‘services closely related to school education’, in the case where they are provided, in circumstances such as those obtaining in the main proceedings, by a private body, for commercial purposes and in the absence of a partnership concluded with an educational establishment? |
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1.

Must Article 132(1)(i), Article 133 and Article 134 of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) be interpreted as meaning that educational services such as those contained in the national ‘Școala după școală’ [‘School after school’] programme can be brought within the concept of ‘services closely related to school education’, in the case where they are provided, in circumstances such as those obtaining in the main proceedings, by a private body, for commercial purposes and in the absence of a partnership concluded with an educational establishment?

| 2. | If the answer to the first question is in the affirmative, can the applicant be recognised as being an ‘organisation having similar objects’, within the meaning of Article 132(1)(i) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, on the basis of the provisions of national law on authorisation of the activities identified by code CAEN 8559 — ‘Other forms of education (n.c.e.)’ by the Oficiul Național al Registrului Comerțului (National Trade Register Office) and with reference to the public-interest nature of the educational activities of the ‘school after school’ type, which are aimed at prevention of school leaving and early school leaving, improvement of school results, remedial education, accelerated learning, personal development and social inclusion? |
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2.

If the answer to the first question is in the affirmative, can the applicant be recognised as being an ‘organisation having similar objects’, within the meaning of Article 132(1)(i) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, on the basis of the provisions of national law on authorisation of the activities identified by code CAEN 8559 — ‘Other forms of education (n.c.e.)’ by the Oficiul Național al Registrului Comerțului (National Trade Register Office) and with reference to the public-interest nature of the educational activities of the ‘school after school’ type, which are aimed at prevention of school leaving and early school leaving, improvement of school results, remedial education, accelerated learning, personal development and social inclusion?

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(1)  OJ 2006 L 347, p. 1, Special edition in Romanian: Chapter 09 Volume 003 P. 7.

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