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Parliamentary questions
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29 August 2013
Question for written answer E-009712-13
to the Commission
Rule 117
Carmen Romero López (S&D)

 Subject:  VAT exemption
 Answer in writing 

Article 132(i) of Council Directive 2006/112/EC of 28 November 2006 referring to transactions exempt from VAT states expressly:

‘the provision of children’s or young people’s education, school or university education, vocational training or retraining, including the supply of services and of goods closely related thereto, by bodies governed by public law having such as their aim or by other organisations recognised by the Member State concerned as having similar objects;’

In laying down measures for this directive, Article 44 of Implementing Regulation (EU) No 282/2011 restricts the exemptions established in the directive to instruction needed to acquire or update knowledge for vocational purposes. However the directive makes it clear that the provisions in Article 132(g), (h), (i), (m) and (n) are intended to benefit activities that are complementary to education, and forms of welfare, i.e. school canteens which, in times of crisis, provide a decent meal for pupils from families who would not otherwise have the means for this.

Does the Commission think that the directive has been properly interpreted in the regulation?

Does it think that the Spanish Government should amend the regulation in order to exempt these complementary activities from VAT, bearing in mind that they are clearly of general interest?

Original language of question: ESOJ C 179, 12/06/2014
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