VAT and education electrónico lessons from A & G Fahrschul-Akademie Sérgio Vasques
By: Vasques, Sérgio
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Material type: 
ArticleSubject(s): IMPUESTO SOBRE EL VALOR AÑADIDO | EDUCACION | EXENCIONES TRIBUTARIAS | UNION EUROPEA
In:
International VAT Monitor v. 34, n. 1, 2023Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | IVM/2023/1-4 (Browse shelf) | Available | IVM/2023/1-4 |
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.
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