CELEX: 62017CA0449
Language: en
Date: 2019-03-14 00:00:00
Title: Case C-449/17: Judgment of the Court (First Chamber) of 14 March 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — A & G Fahrschul-Akademie GmbH v Finanzamt Wolfenbüttel (Reference for a preliminary ruling — Common system of value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(i) and (j) — Exemption for certain activities in the public interest — School or university education — Concept — Driving school tuition provided by a driving school)

6.5.2019   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 155/7
            
         
      Judgment of the Court (First Chamber) of 14 March 2019 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — A & G Fahrschul-Akademie GmbH v Finanzamt Wolfenbüttel
      (Case C-449/17) (1)
      
      (Reference for a preliminary ruling - Common system of value added tax (VAT) - Directive 2006/112/EC - Article 132(1)(i) and (j) - Exemption for certain activities in the public interest - School or university education - Concept - Driving school tuition provided by a driving school)
      (2019/C 155/08)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Applicant: A & G Fahrschul-Akademie GmbH
      
         Defendant: Finanzamt Wolfenbüttel
      
         Operative part of the judgment
      
      The concept of ‘school or university education’, within the meaning of Article 132(1)(i) and (j) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, must be interpreted as not covering motor vehicle driving tuition provided by a driving school, such as that at issue in the main proceedings, for the purpose of acquiring driving licences for vehicles in categories B and C1 referred to in Article 4(4) of Directive 2006/126/EC of the European Parliament and of the Council of 20 December 2006 on driving licences.
      
         (1)  OJ C 330, 2.10.2017.