62020CJ0612_SUM
Case C‑612/20
Happy Education SRL
v
Direcţia Generală Regională a Finanţelor Publice Cluj-NapocaandAdministrația Județeană a Finanțelor Publice Cluj
(Request for a preliminary ruling from the Tribunalul Cluj)
Judgment of the Court (Ninth Chamber) of 28 April 2022
(Reference for a preliminary ruling – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(i) – Exemptions for certain activities in the public interest – Exemptions related to children’s or young people’s education, school or university education – Supply of educational services supplementing the school curriculum – Private law body providing those services for commercial purposes)
Harmonisation of fiscal legislation – Common system of value added tax – Exemptions – Exemptions for certain activities in the public interest – Exemption for children’s or young people’s education, school or university education, vocational training or retraining – Other organisations recognised by the Member State concerned as having similar objects – Concept
(Council Directive 2006/112, Art. 132(1)(i))
(see paragraphs 30-32, 35)
Harmonisation of fiscal legislation – Common system of value added tax – Exemptions – Exemptions for certain activities in the public interest – Exemption for children’s or young people’s education, school or university education, vocational training or retraining – Supply of educational services supplementing the school curriculum – Private law body providing those services for commercial purposes – Organisation recognised as having similar objects – Concept
(Council Directive 2006/112, Art. 132(1)(i))
(see paragraph 37, operative part)
See the text of the decision.