CELEX: 62019CA0077
Language: en
Date: 2020-11-18 00:00:00
Title: Case C-77/19: Judgment of the Court (Second Chamber) of 18 November 2020 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Kaplan International Colleges UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(f) — Exemption of supplies of services made by independent groups of persons to their members — Applicability to VAT groups — Article 11 — VAT group)

25.1.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 28/3
            
         
      Judgment of the Court (Second Chamber) of 18 November 2020 (request for a preliminary ruling from the First-tier Tribunal (Tax Chamber) — United Kingdom) — Kaplan International Colleges UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs
      (Case C-77/19) (1)
      
      (Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Article 132(1)(f) - Exemption of supplies of services made by independent groups of persons to their members - Applicability to VAT groups - Article 11 - VAT group)
      (2021/C 28/03)
      Language of the case: English
      
         Referring court
      
      First-tier Tribunal (Tax Chamber)
      
         Parties to the main proceedings
      
      
         Appellant: Kaplan International Colleges UK Ltd
      
         Respondents: The Commissioners for Her Majesty’s Revenue and Customs
      
         Operative part of the judgment
      
      Article 132(1)(f) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, as amended by Council Directive 2008/8/EC of 12 February 2008, must be interpreted as meaning that the exemption laid down in that provision is not applicable to supplies of services made by an independent group of persons to a group of persons that may be regarded as a single taxable person, within the meaning of Article 11 of that directive, where not all the members of that latter group are members of that independent group of persons. The existence of provisions of national law which require that the representative member of such a group of persons possess the characteristics and status of the members of the independent group of persons concerned, for the purposes of application of the exemption for independent groups of persons, has no bearing in that regard.
      
         (1)  OJ C 131, 8.4.2019.