EUR-Lex Access to European Union law
This document is an excerpt from the EUR-Lex website
Document 62015CN0699
Case C-699/15: Reference for a preliminary ruling from Court of Appeal (England & Wales) (Civil Division) (United Kingdom) made on 24 December 2015 — Commissioners for Her Majesty's Revenue & Customs v Brockenhurst College
Case C-699/15: Reference for a preliminary ruling from Court of Appeal (England & Wales) (Civil Division) (United Kingdom) made on 24 December 2015 — Commissioners for Her Majesty's Revenue & Customs v Brockenhurst College
Case C-699/15: Reference for a preliminary ruling from Court of Appeal (England & Wales) (Civil Division) (United Kingdom) made on 24 December 2015 — Commissioners for Her Majesty's Revenue & Customs v Brockenhurst College
OJ C 78, 29.2.2016, p. 9–10
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
29.2.2016 |
EN |
Official Journal of the European Union |
C 78/9 |
Reference for a preliminary ruling from Court of Appeal (England & Wales) (Civil Division) (United Kingdom) made on 24 December 2015 — Commissioners for Her Majesty's Revenue & Customs v Brockenhurst College
(Case C-699/15)
(2016/C 078/10)
Language of the case: English
Referring court
Court of Appeal (England & Wales) (Civil Division)
Parties to the main proceedings
Applicant: Commissioners for Her Majesty's Revenue & Customs
Defendant: Brockenhurst College
Questions referred
1. |
With regard to article 132(1)(i) of the VAT Directive (1), are supplies of restaurant services and entertainment services made by an educational establishment to paying members of the public (who are not recipients of the principal supply of education) ‘closely related’ to the provision of education in circumstances where the making of those supplies is facilitated by the students (who are the recipients of the principal supply of education) in the course of their education and as an essential part of their education? |
2. |
ln determining whether the supplies of restaurant services and entertainment services are within the exemption in article 132(1)(i) as services ‘closely related’ to the provision of education:
|
(1) Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax.