# C_2019131EN.01002401.xml

| 8.4.2019 | EN | Official Journal of the European Union | C 131/24 |
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8.4.2019

EN

Official Journal of the European Union

C 131/24

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Request for a preliminary ruling from the Finanzgericht Hamburg (Germany) lodged on 25 January 2019 — HA v Finanzamt Hamburg-Barmbek-Uhlenhorst

(Case C-47/19)

(2019/C 131/30)

Language of the case: German

Referring court

Finanzgericht Hamburg

Parties to the main proceedings

Applicant: HA

Defendant: Finanzamt Hamburg-Barmbek-Uhlenhorst

Questions referred

| 1. | Does the concept of school and university education in Article 132(1)(i) and (j) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) (‘Directive 2006/112’) also include surfing and sailing tuition? Is it sufficient if such tuition is offered in at least one school or university in the Member State? |
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1.

Does the concept of school and university education in Article 132(1)(i) and (j) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax (1) (‘Directive 2006/112’) also include surfing and sailing tuition? Is it sufficient if such tuition is offered in at least one school or university in the Member State?

| 2. | In order to find that there is school or university education within the meaning of Article 132(1)(i) and (j) of Directive 2006/112, is it necessary for the tuition to be included as part of the students’ grades, or is it sufficient if the surfing or sailing course takes place in the context of organised school or university activities, such as a class trip? |
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2.

In order to find that there is school or university education within the meaning of Article 132(1)(i) and (j) of Directive 2006/112, is it necessary for the tuition to be included as part of the students’ grades, or is it sufficient if the surfing or sailing course takes place in the context of organised school or university activities, such as a class trip?

| 3. | Is it possible for a surfing and sailing school to be recognised as an organisation with a similar object, within the meaning of Article 132(1)(i) of Directive 2006/112, on the basis of the regulations regarding school or university law, whereby even external surfing and sailing courses form part of physical education or the university education of physical education teachers where a grade or some other certificate of achievement is awarded, and/or on the basis of a public interest in sporting activities? Is a direct or indirect absorption of the costs of the courses by the school or university necessary for such recognition? |
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3.

Is it possible for a surfing and sailing school to be recognised as an organisation with a similar object, within the meaning of Article 132(1)(i) of Directive 2006/112, on the basis of the regulations regarding school or university law, whereby even external surfing and sailing courses form part of physical education or the university education of physical education teachers where a grade or some other certificate of achievement is awarded, and/or on the basis of a public interest in sporting activities? Is a direct or indirect absorption of the costs of the courses by the school or university necessary for such recognition?

| 4. | Do surfing or sailing courses in the context of a class trip represent the supply of a service closely linked to the protection of children and young persons within the meaning of Article 132(1)(h) of Directive 2006/112? If so, is it necessary for that protection to last for a specific period of time? |
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4.

Do surfing or sailing courses in the context of a class trip represent the supply of a service closely linked to the protection of children and young persons within the meaning of Article 132(1)(h) of Directive 2006/112? If so, is it necessary for that protection to last for a specific period of time?

| 5. | Does the wording ‘tuition given privately by teachers and covering school or university education’ in Article 132(1)(j) of Directive 2006/112 require that the taxable person give the tuition himself? |
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5.

Does the wording ‘tuition given privately by teachers and covering school or university education’ in Article 132(1)(j) of Directive 2006/112 require that the taxable person give the tuition himself?

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(1)  OJ 2006 L 347, p. 1.

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