Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

News - tax cases

30 November 2006
Categories: Tax cases
CRC v Empowerment Enterprises Ltd; FKP Scorpio Konzertproduktionen GmbH v Finanzamt Hamburg-Eimsbuttel (Case C-290/04); News Datacom; News Data Security Products Ltd (SpC 561)

Private service

A company employed teachers to teach students. Customs decided that VAT was chargeable on that tuition. The company's appeal that the tuition was an exempt supply was allowed by the VAT tribunal so Customs appealed.
The company said that the UK legislation did not reflect accurately Article 13A(1)(j) of the Sixth Directive which states that tuition given privately by teachers covering school or university education was an exempt supply. Customs claimed that tuition given privately implied that a teacher was acting on his own behalf in a private capacity rather than as employee of an organisation which was supplying the service. This was supported by Article 13A(1)(i) which dealt with tuition provided by public sector bodies and private organisations while Article 13A(1)(j) dealt with teachers acting in a private capacity.
The Court of Session agreed with Customs' interpretation of the structure...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon