Application of the exemption from VAT in Article 132(1)(i) of the Principal VAT Directive (2006/112/EC) (formerly Article 13A(1)(i) of the Sixth VAT Directive (77/388/EEC)) to certain supplies made by the respondent College namely: ‘the provision of children’s or young people’s education, school or university education, vocational training or retraining, including the supply of services and of goods closely related thereto, by bodies governed by public law having such as their aim or by other organisations recognised by the Member State concerned as having similar objects.’
Sir Terence Etherton Ch, Patten, Christopher Clarke LJJ
[2015] EWCA Civ 1196
Bailii
England and Wales
VAT, Education
Updated: 07 January 2022; Ref: scu.556456
