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Parliamentary questions
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18 May 2021
Question for written answer  E-002671/2021
to the Commission
Rule 138
Agnès Evren (PPE)
 Answer in writing 
 Subject: Taxing school support activities provided by profit-making bodies governed by private law

Article 132(1)(i) of Directive 2006/112/EC exempts from value added tax (VAT) ‘without prejudice to other Community provisions and in accordance with conditions which the Member States shall lay down’ activities in the public interest relating to ‘the provision of children’s or young people’s education, school or university education, [...] including the supply of services [...] 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 France, secondary schools and colleges offer additional individual or group tutoring, given by full-time or substitute teachers outside school hours, including to pupils attending other establishments.

Private profit-making organisations also offer group tutoring outside school to pupils enrolled in both State schools and private schools, for the purposes of the objectives described in the Ministry of Education’s guidelines.

Can the Commission say whether the tutoring provided by specialised profit-making bodies enjoy the VAT exemption as defined in the above-mentioned Directive?

Original language of question: FR
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