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Parliamentary questions
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9 November 2015
Question for written answer E-014541-15
to the Commission
Rule 130
Philippe De Backer (ALDE)

 Subject:  Scope of exemption for vocational training
 Answer in writing 

Under Article 132(1) of Directive 2006/112/EC, vocational training or retraining is defined as a form of instruction relating directly to a trade or profession aimed at acquiring or updating knowledge. However, the Belgian administration applies a far broader definition: specialisations or so-called courses which update the qualifications required for a particular occupation also fall under the definition, ‘even if the instruction is not solely available to people who are already actually employed in the occupation in connection with which the training or retraining is being reinforced’. In practice, this implies that courses that employees have to take for safety reasons, such as First Aid courses or fire response courses, can also be classified as vocational training, while these fall under a different fiscal regime and are for example tax-deductible.

1. Does the Commission acknowledge this problem?

2. Does not the Belgian administration apply too broad a definition of what constitutes vocational training?

Original language of question: NL 
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