CELEX: 62015CA0699
Language: en
Date: 2017-05-04 00:00:00
Title: Case C-699/15: Judgment of the Court (First Chamber) of 4 May 2017 (request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division) — United Kingdom) — Commissioners for Her Majesty’s Revenue & Customs v Brockenhurst College (Reference for a preliminary ruling — Taxation — Value added tax (VAT) — Directive 2006/112/EC — Exemptions — Supply of restaurant and entertainment services by an educational establishment to a limited public in return for consideration)

3.7.2017   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 213/10
            
         Judgment of the Court (First Chamber) of 4 May 2017 (request for a preliminary ruling from the Court of Appeal (England & Wales) (Civil Division) — United Kingdom) — Commissioners for Her Majesty’s Revenue & Customs v Brockenhurst College
   (Case C-699/15) (1)
   
   ((Reference for a preliminary ruling - Taxation - Value added tax (VAT) - Directive 2006/112/EC - Exemptions - Supply of restaurant and entertainment services by an educational establishment to a limited public in return for consideration))
   (2017/C 213/09)
   Language of the case: English
   
      Referring court
   
   Court of Appeal (England & Wales) (Civil Division)
   
      Parties to the main proceedings
   
   
      Applicant: Commissioners for Her Majesty’s Revenue & Customs
   
      Defendant: Brockenhurst College
   
      Operative part of the judgment
   
   Article 132(1)(i) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax, must be interpreted as meaning that activities carried out in circumstances such as those at issue in the main proceedings, consisting in students of a higher education establishment supplying, for consideration and as part of their education, restaurant and entertainment services to third parties, may be regarded as supplies ‘closely related’ to the principal supply of education and accordingly be exempt from value added tax (VAT), provided that those services are essential to the students’ education and that their basic purpose is not to obtain additional income for that establishment by carrying out transactions which are in direct competition with those of commercial enterprises liable for VAT, which it is for the national court to determine.
   
      (1)  OJ C 78, 29.2.2016.