Vasques, Sérgio
VAT and education lessons from A & G Fahrschul-Akademie electrónico / Sérgio Vasques
In this article, the author focuses on the exemption for education provided in article 132 of the VAT Directive. He examines the most recent European case law and attempts a critical assessment of how the Court of Justice of the European Union construes the concept of school and university education.
IMPUESTO SOBRE EL VALOR AÑADIDO
EDUCACION
EXENCIONES TRIBUTARIAS
UNION EUROPEA
International VAT Monitor 0925-0832 v. 34, n. 1, 2023
VAT and education lessons from A & G Fahrschul-Akademie electrónico / Sérgio Vasques
In this article, the author focuses on the exemption for education provided in article 132 of the VAT Directive. He examines the most recent European case law and attempts a critical assessment of how the Court of Justice of the European Union construes the concept of school and university education.
IMPUESTO SOBRE EL VALOR AÑADIDO
EDUCACION
EXENCIONES TRIBUTARIAS
UNION EUROPEA
International VAT Monitor 0925-0832 v. 34, n. 1, 2023