VATcodexEU VAT case law · Court of Justice and General Court

Article 44 Implementing Regulation (EU) No 282/2011

Exemptions for certain activities in the public interest

Chapter VIII · Exemptions › Section 1 · Exemptions for certain activities in the public interest

Open in the compendium1 case ↓

Text of Article 44

Vocational training or retraining services provided under the conditions set out in point (i) of Article 132(1) of Directive 2006/112/EC shall include instruction relating directly to a trade or profession as well as any instruction aimed at acquiring or updating knowledge for vocational purposes. The duration of a vocational training or retraining course shall be irrelevant for this purpose.

Consolidated version on EUR-Lex (CELEX 02011R0282-20250414). © European Union. Only the Official Journal is authentic.

Case law on Article 44: 1 case

Judgments, orders and Advocate General opinions of the Court of Justice and the General Court that cite Article 44 of Implementing Regulation (EU) No 282/2011, most recent first.

  1. C-16/17 TGE Gas Engineering Judgment · 7 August 2018 · Portugal