Court of Justice 23 April 2020, C-77/19 (Kaplan International colleges UK Ltd v The Commissioners for Her Majesty's Revenue and Customs.)

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European Union · · · Cited by 5 · 23-04-2020

OPINION OF ADVOCATE GENERAL KOKOTT delivered on 23 April 2020 ( 1 ) Case C‑77/19 Kaplan International Colleges UK Ltd v The Commissioners for Her Majesty’s Revenue and Customs (Request for a preliminary ruling from the First-tier Tribunal (Tax Chamber), United Kingdom) (Reference for a preliminary ruling — System of value added tax (VAT) — Directive 2006/112/EC — Exemption — Article 132(1)(f) —

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