Judgment of the Court (Second Chamber) of 18 November 2020.#Kaplan International colleges UK Ltd v The Commissioners for Her Majesty's Revenue and Customs.#Reference for a preliminary ruling – Taxation – Value added tax (VAT) – Directive 2006/112/EC – Article 132(1)(f) – Exemption for services provided by autonomous groups of persons to their members – Applicability to VAT groups – Article 11 – VAT group.#Case C-77/19.

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Official record CELEX 62019CJ0077_SUM from European Union at Court of Justice of the European Union. Dated 18 November 2020. Status: decided.

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• Urteil des Gerichtshofs (Zweite Kammer) vom 18. November 2020.#Kaplan International colleges UK Ltd gegen The Commissioners for Her Majesty's Revenue and Customs.#Vorlage zur Vorabentscheidung – Steuerrecht – Mehrwertsteuer – Richtlinie 2006/112/EG – Art. 132 Abs. 1 Buchst. f – Befreiung von Dienstleistungen von selbständigen Zusammenschlüssen von Personen an ihre Mitglieder – Anwendbarkeit auf Mehrwertsteuergruppen – Art. 11 – Mehrwertsteuergruppe.#Rechtssache C-77/19.

  judgment · DE · 18 November 2020

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• Arrêt de la Cour (deuxième chambre) du 18 novembre 2020.#Kaplan International colleges UK Ltd contre The Commissioners for Her Majesty's Revenue and Customs.#Renvoi préjudiciel – Fiscalité – Taxe sur la valeur ajoutée (TVA) – Directive 2006/112/CE – Article 132, paragraphe 1, sous f) – Exonération des prestations de services fournies par des groupements autonomes de personnes à leurs membres – Applicabilité aux groupements TVA – Article 11 – Groupement TVA.#Affaire C-77/19.

  judgment · FR · 18 November 2020

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