Document ID: docfile:b6f6977f-62f2-451c-b156-4dd62943661a
Source Database: eurlex_case_law
Source URL: https://eur-lex.europa.eu/legal-content/AUTO/?uri=CELEX:62017CA0449&qid=1741626693114&rid=58921
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)
Date: 2019-03-14T01:00:00.000+01:00
Metadata: {"title": "Case C-449/17: Judgment of the Court (First Chamber) of 14 March 2019 (request for a preliminary ruling from the Bundesfinanzhof \u2014 Germany) \u2014 A & G Fahrschul-Akademie GmbH v Finanzamt Wolfenb\u00fcttel (Reference for a preliminary ruling \u2014 Common system of value added tax (VAT) \u2014 Directive 2006/112/EC \u2014 Article 132(1)(i) and (j) \u2014 Exemption for certain activities in the public interest \u2014 School or university education \u2014 Concept \u2014 Driving school tuition provided by a driving school)", "celex": "62017CA0449", "date_of_document": "2019-03-14T00:00:00.000Z", "ecli": "ECLI:EU:UNKNOWN:62017CA0449", "author": "Court of Justice", "form": "Judicial information"}

#### 6.5.2019   

EN

#### Official Journal of the European Union

#### C 155/7

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# 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) (<span class="super note-tag">1</span>)

(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.

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[^]: Language of the case: German.