Judgment of the Court (Ninth Chamber) of 28 April 2022 (request for a preliminary ruling from the Tribunalul Cluj — Romania) — Happy Education SRL v Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj

(Case C-612/20) (1)

(Reference for a preliminary ruling - Value added tax (VAT) - Directive 2006/112/EC - Article 132(1)(i) - Exemptions for certain activities in the public interest - Exemptions related to children’s or young people’s education, school or university education - Supply of educational services supplementing the school curriculum - Private law body providing those services for commercial purposes)

(2022/C 237/13)

Language of the case: Romanian

Referring court

Tribunalul Cluj

Parties to the main proceedings

Applicant: Happy Education SRL

Defendants: Direcţia Generală Regională a Finanţelor Publice Cluj-Napoca, Administrația Județeană a Finanțelor Publice Cluj

Operative part of the judgment

Article 132(1)(i) of Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax must be interpreted as meaning that the concept of an ‘organisation recognised as having similar objects’ to those of an educational body governed by public law, for the purposes of that provision, does not cover a private entity which carries out teaching activities in the public interest consisting of, inter alia, the organisation of activities supplementing the school curriculum, such as homework support classes, educational programmes and foreign language classes, and which has obtained authorisation from the National Trade Register Office in the form of the attribution of the CAEN code 8559 — ‘Other education n.e.c.’, within the meaning of the Classification of National Economic Activities, where that entity does not, in any event, satisfy the conditions under national law for obtaining such recognition.

(1)  OJ C 53, 15.2.2021.