ECJ Backs Denial Of VAT Exemption To Education Provider

Law360 (November 18, 2020, 6:41 PM EST) -- The European Court of Justice ruled Wednesday that HM Revenue & Customs was correct to deny a value-added tax exemption to schools within a group of schools for services provided to a cost-sharing group in which they were contained.

The top European court was asked to give its opinion in the case, as HMRC, the United Kingdom's taxing authority, was unclear on what European Union law required it to do. The ECJ ruled that value-added tax law means that companies in a group do not necessarily share all the same tax exemptions as other organizations they transact with, even for the...

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