CELEX: 62019CA0373
Language: en
Date: 2021-10-21 00:00:00
Title: Case C-373/19: Judgment of the Court (Ninth Chamber) of 21 October 2021 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt München III v Dubrovin & Tröger GbR — Aquatics (Reference for a preliminary ruling — Value added tax (VAT) — Directive 2006/112/EC — Article 132(1)(i) and (j) — Exemptions for certain activities in the public interest — Provision of children’s or young people’s education, school or university education — School or university education — Basic swimming tuition)

13.12.2021   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               C 502/3
            
         
      Judgment of the Court (Ninth Chamber) of 21 October 2021 (request for a preliminary ruling from the Bundesfinanzhof — Germany) — Finanzamt München III v Dubrovin & Tröger GbR — Aquatics
      (Case C-373/19) (1)
      
      (Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 132(1)(i) and (j) - Exemptions for certain activities in the public interest - Provision of children’s or young people’s education, school or university education - School or university education - Basic swimming tuition)
      (2021/C 502/03)
      Language of the case: German
      
         Referring court
      
      Bundesfinanzhof
      
         Parties to the main proceedings
      
      
         Applicant: Finanzamt München III
      
         Defendant: Dubrovin & Tröger GbR — Aquatics
      
         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 swimming tuition provided by a swimming school.
      
         (1)  OJ C 27, 27.1.2020.