CELEX: C2007/183/15
Language: en
Date: 2007-08-04 00:00:00
Title: Case C-445/05: Judgment of the Court (Third Chamber) of 14 June 2007 (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Werner Haderer v Finanzamt Wilmersdorf (Sixth VAT Directive — Exemptions — Article 13A(1)(j) — Tuition given privately by teachers and covering school or university education — Education provided in the context of courses organised by adult education centres — No direct contractual link with pupils)

4.8.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 183/9
            
         Judgment of the Court (Third Chamber) of 14 June 2007 (reference for a preliminary ruling from the Bundesfinanzhof, Germany) — Werner Haderer v Finanzamt Wilmersdorf
   (Case C-445/05) (1)
   
   (Sixth VAT Directive - Exemptions - Article 13A(1)(j) - Tuition given privately by teachers and covering school or university education - Education provided in the context of courses organised by adult education centres - No direct contractual link with pupils)
   (2007/C 183/15)
   Language of the case: German
   Referring court
   Bundesfinanzhof
   Parties to the main proceedings
   
      Appellant: Werner Haderer
   
      Respondent: Finanzamt Wilmersdorf
   Re:
   Preliminary ruling — Bundesfinanzhof — Interpretation of Article 13A(1)(j) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment (OJ 1977 L 145, p. 1) — Exemption for lessons provided by private teachers — Education provided in the context of courses organised by adult education centres
   Operative part of the judgment
   In circumstances such as those in the main proceedings, the activities of an individual acting in a freelance capacity, consisting of providing assistance with schoolwork and also running ceramics and pottery courses in adult education centres, can be exempted from value added tax under Article 13A(1)(j) of Sixth Council Directive 77/388/EEC of 17 May 1977 on the harmonisation of the laws of the Member States relating to turnover taxes — Common system of value added tax: uniform basis of assessment only where such activities consist of tuition given by a teacher on his own account and at his own risk, and covering school or university education. It is for the referring court to verify whether that is the case in the main proceedings.
   
      (1)  OJ C 60, 11.3.2006.