EU-VAT Exemption for Driving Lessons: Pending Case C-449/17, A & G Fahrschul-Akademie GmbH v. Finanzamt Wolfenbüttel

• Autores: Matthias Trinks
• Localización: Intertax, ISSN 0165-2826, Vol. 46, Nº. 4, 2018, págs. 356-358
• Idioma: inglés
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• Resumen

  • In July 2017 the German Federal Tax Court lodged a request for a preliminary ruling on several questions regarding the VAT exemption for driving lessons. This case has the potential to fundamentally shape EU VAT law: while in Germany – like in most Member States of the EU – driving lessons are taxable, the requesting court tends to apply the tax exemption in Article 132(1)(i/j) of the VAT Directive. A corresponding decision by the European Court of Justice (ECJ) would therefore not only lead to ground-breaking tax consequences for suppliers of driving lessons, but for (almost) all kind of teaching services.